Reporting and Remitting the Tobacco Tax – Wholesale Vendors (Wholesalers)

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Returns

You must, by the fifteenth day of the month following the one in which the sale was made, report the amount you collected or should have collected during the month of the sale and remit that amount to us.

Complete one of the following forms, according to your situation:

  • Form to Be Completed by Collection Officers (TAZ-17.3.P-V);
  • Form to Be Completed by Collection Officers Under Agreement (TAZ-17.3-V);
  • Form to Be Completed by Manufacturers Under Agreement (TAZ-17.3.M-V);
  • Statement of Cigarettes and Other Tobacco Products Sold and Distributed (TA-17.5.R-V).
Note

The Schedule (TA-17.5-V) complements the forms listed above. You must enclose it with your return.

To avoid being charged late-filing penaltiespenalties for failing to file or interest, consult the Remittance Schedules for the Tobacco Tax.

Remitting the tobacco tax

Under the Tobacco Tax Act, if you did not pay your supplier an amount equal to the tobacco tax for the tobacco sold during the period in question, you must remit that amount to us. If the amount equal to the tobacco tax you collected is higher than the amount equal to the tobacco tax you remitted to your supplier for the tobacco in question, you must remit the difference to us.

For each type of product, the amount equal to the tobacco tax must always be listed separately from the sale price on every document confirming the sale and in the collection agent's accounting records.

You can remit the amount to us in any of the following ways:

Important

If you make a payment on a financial institution's website, be sure to mail us your return and the schedules.

To avoid being charged late-filing penaltiespenalties for failing to file or interest, consult the Remittance Schedules for the Tobacco Tax.

Cigar sales

As a collection officer, when you sell cigars to a retail vendor, you must give the retail vendor an invoice providing the following information for each cigar sold:

  • sale price;
  • taxable price;
  • amount equal to the tobacco tax collected for each cigar;
  • number of cigars sold, by type.

The invoice must also include the following:

  • sale date;
  • name and address of both the collection officer and the retailer.

Viewing returns and payment information

Log in to My Account for businesses to view your returns, payments and refunds, as well as your statement of account.

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