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.
|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|
Tobacco vendors have certain responsibilities.
- All collection officers are wholesale vendors (wholesalers), but not all wholesalers are collection officers.
- Penalties apply to persons that file their returns late, that fail to file a return or that fail to remit the tobacco tax to Revenu Québec by the deadlines set out in the remittance schedules.
- Penalties, fines and prison terms may also be imposed on persons that violate the Tobacco Tax Act.