Vendor Responsibilities – Tobacco Tax
Regardless of whether you are a retailer or a wholesale vendor, you must ensure that the persons who sell you tobacco products in Québec (or who deliver tobacco products to you) have a collection officer's permit.
If you sell or deliver raw tobacco in Québec, you must ensure that your clients hold permits for their activities.
If you sell tobacco products in Québec to a retail vendor, you must ensure both of the following:
- The retail vendor has a QST registration certificate.
- The vendor's registration has not been suspended for the retail sale of tobacco.
If you sell tobacco products in Québec to a wholesale vendor, you must ensure that the wholesale vendor has the required permits.
You may be fined if you do business with a person who is in one of the situations below:
- The person does not hold a registration certificate or the required permits.
- The registration certificate or permit regarding the person's activities in the tobacco sector has been suspended or revoked.
If purchase tobacco products from a wholesaler who does not hold a collection officer's permit and you paid an amount equal to the tobacco tax, you must still remit the amount in question to us.