You must hold a permit for each activity carried out in Québec if you are:

• a collection officer
• an importer
• a manufacturer
• a storer
• a carrier

If you have tobacco manufacturing equipment in your possession or bring or cause it to be brought into Québec, you must hold a manufacturer's permit. Effective October 28, 2009, a manufacturer's permit can be issued only where activities involving tobacco manufacturing equipment are carried out.

If you are an interprovincial or international carrier of bulk tobacco, click Obligations Under the International Fuel Tax Agreement (IFTA).

To obtain the permit required to exercise your activities in the tobacco sector, you must file form TA-6.1-V, Permit Application: Tobacco Tax Act.

You must enclose a list of the addresses of all the establishments you wish to operate (or have operated by a third party). Furthermore, if you are applying for a storer's, importer's or carrier's permit, you must indicate which establishments will be operated in regard to raw tobacco.

In addition, if you acquire an establishment, you must notify us, giving:

• your name and address;
• the address of the establishment;
• the name and address of the person from whom you acquired the establishment.

If you dispose of an establishment, you must also advise us, providing:

• your name and address;
• the address of the establishment in question;
• the name and address of the person who acquired the establishment.

If you do not have a residence or place of business in Québec and wish to apply for the permit, you must designate a person residing in Québec as your agent. A document attesting to the designation and indicating the agent's last name, first name and address must be enclosed with the permit application.

To notify us of a change, you can either file form LM-4-V, Information Update: Fuel Tax Act and Tobacco Tax Act, or send us a letter.

You must post your permit inside your principal place of business in Québec. If you operate other establishments (or have other establishments operated by a third party) under the permit, a copy of the permit must be displayed in each of these establishments.

If you hold a carrier's permit, you are required to keep a copy of the permit in each vehicle used to transport the tobacco covered by the permit. In addition, if you do not have any establishments in Québec, you must keep a copy of all your permits in each vehicle.

A permit is valid for two years and is renewed automatically unless you have not fulfilled the obligations set forth in the Tobacco Tax Act and the Tax Administration Act.

However, we can issue or renew a permit valid for less than two years in certain cases (for example, if you do not have a residence, establishment or place of business in Québec).

To obtain a permit, you may be required to provide security.