Tobacco Tax

If you carry on activities in the tobacco industry in Québec, you have certain obligations related to the tobacco tax.

The obligations depend on your activities.

Obligations respecting the tobacco tax by activity
Obligation Retail vendor (Retailer) Collection officer Manufacturer Importer Storer Carrier
Register for the QST Yes No No No No No
Hold a permit No Yes Yes Yes Yes Yes
Collect the tobacco tax Yes Yes Yes No No No
Collect the tax on cigars No Yes No No No No
Report and remit the tobacco tax Yes Yes Yes No No No
Keep a manifest No No No No No Yes
Identify tobacco products No No Yes Yes No No
Keep registers No Yes Yes Yes Yes Yes

Tobacco sales

Tobacco vendors have certain responsibilities.

Notes

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