Vendor Responsibilities – Tobacco Tax

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.
  • No suspension is in effect for the retail vendor's commercial activities in the tobacco sector.

If you sell tobacco products in Québec to a wholesale vendor, you must ensure that the wholesale vendor has the required permits.

If you sell or deliver raw tobacco in Québec, you must ensure that your clients hold permits for their activities.

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 tobacco at retail, you must sell the tobacco for a price that is the same or higher than the total tax applicable in respect of the tobacco (i.e., excise duty, tobacco tax, goods and services tax).

Fines

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 permit.
  • The registration certificate or permit regarding the person's activities in the tobacco sector has been suspended or revoked.

Amount to remit to Revenu Québec

Moreover, if you purchase tobacco products from a wholesale vendor who does not hold the necessary permit, you are required, even if you have paid the wholesale vendor the tobacco tax or an amount equal to the tax, to remit the amount in question to Revenu Québec.

Note

If you have reason to believe that someone with whom you do business is not complying with the law, do not hesitate to contact us. You can make sure the person has a valid registration certificate by using the Validation of a QST Registration Number online service.

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