Tobacco Tax

If you carry on business activities in Québec's tobacco industry, you must meet certain fiscal obligations.

The obligations vary by activity.

Obligations respecting the tobacco tax by activity
ObligationRetail vendor (Retailer)Collection officer Manufacturer Importer Storer Carrier
Hold a registration certificate for the QSTYesNoNoNoNoNo
Hold a permitNoYesYesYesYesYes
Collect the tobacco taxYesYesYesNoNoNo
Collect the tax on cigarsNoYesNoNoNoNo
Report and remit the tobacco taxYesYesYesNoNoNo
Keep a manifestNoNoNoNoNoYes
Identify tobacco productsNoNoYesYesNoNo
Keep registersNoYesYesYesYesYes

Tobacco sales

Tobacco vendors have certain responsibilities.


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