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.