Vendor Responsibilities – Tobacco Tax
If you sell tobacco products in Québec to a retail vendor, you must ensure both of the following:
- that the retail vendor has a registration certificate
- that 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.
Where 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).
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.
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.