Registers – Tobacco Tax

If you are a collection officer, importer, manufacturer, storer or carrier in the tobacco industry, you must keep a register of your activities.

Depending on your situation your registers must contain specific information. The information required for each situation is described below.

Collection officers

If you are a collection officer, your registers must include

  • the quantities of tobacco sold or delivered identified for the purpose of sale in Québec;
  • the quantities of tobacco sold or delivered not identified because it is intended for sale outside Québec.

Importers

If you are an importer, your registers must include, for each occurrence of tobacco brought into Québec,

  • the date of import;
  • the name and address of the customs broker, where applicable;
  • the name and address of the vendor, the number of the vendor's invoice and the date of the sale;
  • the quantities of raw tobacco in kilograms or the number of packages of tobacco by product type;
  • the name and address of the carrier;
  • the number of every document related to importing goods into Canada issued by the Canada Border Services Agency or the Canada Revenue Agency, where applicable; and
  • the number of the receiving document.

Storers of raw tobacco

If you are a storer of raw tobacco, your registers must include

  • the dates on which they receive and ship bales of raw tobacco;
  • the number of the document attesting to the receipt or shipment of the tobacco;
  • the number of bales of raw tobacco received and shipped, and the total weight of the bales in kilograms;
  • the name and address of the shipper and recipient;
  • the name and address of the owner, where the tobacco does not belong to the storer, as well as the number of bales stored and their total weight in kilograms;
  • the number of bales used each day to manufacture tobacco, where the storer is a manufacturer, as well as the total weight of the bales in kilograms;
  • the date of baling, where the storer produces raw tobacco, as well as the number of bales prepared and their total weight in kilograms.

Storers of packages of tobacco

If you are a storer of packages of tobacco, your registers must include

  • the dates on which you receive and ship packages of tobacco;
  • the number of the document attesting to the receipt or shipment of the packages of tobacco;
  • the quantity of each type of product received and shipped;
  • the name and address of the shipper and recipient;
  • the name of the province, U.S. state or other jurisdiction under which an identification mark is affixed to the products.

Tobacco carriers

If you are a tobacco carrier, your register must include, for every load transported,

  • the dates on which the bales of raw tobacco or packages of tobacco are taken charge of and delivered;
  • the name and address of the shipper and recipient;
  • the number of bales of raw tobacco and their total weight in kilograms, or the number of packages of tobacco (according to product type);
  • the number of the delivery document.

Manufacturers

If you are a manufacturer, you must keep a record of all tobacco manufacturing equipment in your possession, including its origin and, where applicable, the manner in which the equipment was disposed of. The register must also include

  • a description of the tobacco manufacturing equipment, the name of the manufacturer, the trademark, model, serial number and capacity;
  • the name and address of the vendor or lessor of the tobacco manufacturing equipment and, where applicable, the registration number assigned to the vendor or lessor and your manufacturer's permit number;
  • the date of acquisition or of the start of the lease of the tobacco manufacturing equipment, the price or rent and the term of the lease as well as the invoice number;
  • in the case of imported tobacco manufacturing equipment, the number of every document related to the equipment and issued by the Canada Border Services Agency or the Canada Revenue Agency and, where applicable, the name and address of the customs broker;
  • the name and address of the carrier of the tobacco manufacturing equipment, the address of the place of delivery, the delivery date and the number of the receiving document;
  • the date of commissioning and, where applicable, the date of the end of the use of the tobacco manufacturing equipment;
  • where you dispose, by sale, lease or otherwise, of the tobacco manufacturing equipment, the name and address of the purchaser or lessee, the date on which you disposed of the equipment, the price or rent and the term of the lease, the number of the manufacturer's permit of the purchaser or lessee and the number of every related document;
  • where you dispose of the tobacco manufacturing equipment for its destruction, its recycling or the recovery of parts, the name and address of the person in charge of the destruction, recycling or recovery and the date on which you disposed of the equipment.

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