Registration – Tobacco Tax

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If you are a retail vendor of tobacco products, you must register for the QST.

Note

Under the GST system, vendors who are small suppliers are not required to register for the goods and services tax.

Démarrer une entreprise (available in French only)

The Démarrer une entreprise online service developed by Entreprises Québec (formerly Services Québec – Entreprises) guides you in the process of registering a new business with several Québec government departments and agencies, and lets you track the status of your applications for registration. Learn more…

How to register

You can register for the QST by:

  • using the Register a New Business service (to register for consumption taxes, source deductions and corporation income tax);
  • calling our client services (unless you sell tobacco on a reserve); or
  • filing form LM-1-V, Application for Registration.
Note

See IN-273-V, Registering for Consumption Taxes by Phone Is Easy!, to find out what information you will need to provide in order to register.

Tracking the status of your application

If you registered for the QST using the Register a New Business online service, you can track the status of your application using the Track the Status of an Application for Registration: New Businesses service.

If you registered using form LM-1-V, you can track the status of your application by calling our client services.

Posting the registration certificate

You can print your certificate in My Account for businesses.

You must post your registration certificate in plain sight inside your principal place of business in Québec. If you have other establishments, you must also post a copy of the certificate in each of them.

Modifying information

You are required to notify us of any change that renders the information you provided at registration inaccurate or incomplete. To do so:

  • file form LM-4-V, Information Update (Fuel Tax Act and Tobacco Tax Act); or
  • notify us of the changes to be made in a letter.

Similarly, if you dispose of an establishment, you must notify us of the disposition and provide:

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

If you do not have a residence or place of business in Québec, you must designate a person residing in Québec to act as an agent. When filing your application for registration, you must enclose a document attesting to the designation and giving the agent's address.

Important

You must give your full name and registration number in all correspondence with us.

Suspension or revocation

Your registration certificate may be suspended or revoked, as applicable, with regard to the retail sale of tobacco products if you do not comply with the requirements of the Tobacco Tax Act or the Tax Administration Act.

If your certificate is suspended, we will serve you with a notice of suspension, which you must post inside your principal place of business for the duration of the suspension. If you have other establishments, you must also post a copy of the notice of suspension in each of them.

Note

A registration certificate is issued to a single person and cannot be transferred to any other person.

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