Security Required to Obtain a Permit – Tobacco Tax

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

Such is the case if you are in one of the situations set forth in the Tax Administration Act. For example,

  • You do not have a residence or establishment in Québec.
  • You were convicted of a fiscal offence in the five-year period preceding the date of your permit application.
  • You have a debt with Revenu Québec.
  • You did not file all of the required returns.

Security may also be required if Revenu Québec considers that, because of your financial situation, you cannot fulfill the financial obligations arising out of your business.

As a rule, we determine the amount of security based on the amounts, if any, that a person is likely to collect in the six-month period following the date on which security is required.

However, the amount of security may also be based on the amounts, if any, that a person should have remitted in the six-month period prior to the date on which security was required.

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