Reporting and Remitting the Tobacco Tax – Retail Vendors (Retailers)

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Returns

As a rule, you are not required to file a tobacco tax return with us or remit the amount collected, provided that, in conformity with the Tobacco Tax Act, you paid your supplier an amount equal to the tobacco tax at the time you acquired the tobacco products.

Remittance

If the amount of tobacco tax you collected is higher than the amount you paid to your supplier, you must file a return and remit the difference in tax to Revenu Québec no later than the fifteenth day of the month following the one in which the retail sale took place. You must also file a return and remit an amount equal to the tobacco tax if you did not pay that amount to your supplier.

Note

In no case may a person make, or offer to make, retail sales of tobacco for a price lower than the total tax applicable to tobacco, specifically:

  • the excise duty;
  • the tobacco tax;
  • the GST calculated on the excise duty and tobacco tax.

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