Specific Details – Tax-Exempt Purchases

Tobacco products

Members of a diplomatic mission, consular post or office of a political division of a foreign state who hold positions with or are designated representatives of an international governmental organization may purchase tobacco products without paying the tobacco tax. The same holds true for their spouses and, in certain cases, other family members, if they meet certain requirements. However, the tobacco products must be purchased from one of the following distributors:

Phoenicia Diplomatiques
1692, avenue Letourneux
Montréal (Québec)  H1V 2M7
Tel.: 514 256-2227

Beler Holdings
4050 Sladeview Crescent
Mississauga, Ontario L5L 5Y5
Tel.: 905 569-1277

Note
Employees of prescribed non-governmental international organizations, as well as their spouses, can claim a rebate on the tobacco tax paid on tobacco products regardless of where in Québec they were purchased.

Alcoholic Beverages

Members of a diplomatic mission, consular post or office of a political division of a foreign state who hold positions with or are designated representatives of an international governmental organization may purchase alcoholic beverages from the Société des alcools du Québec (SAQ) without paying the QST or the specific tax on alcoholic beverages. The same holds true for their spouses and, in certain cases, other family members, if they meet certain requirements. However, the alcoholic beverages must be purchased from the following outlet:

Centre de distribution spécialisé de Montréal
1947, rue des Futailles
Montréal (Québec)  H1N 3P1
Tel.: 514 254-6000 (extension 5899) 
Fax: 514 873-4104
ventesenfranchise@saq.qc.ca

In order to obtain the tax exemption to which he or she is entitled, a buyer must, at the time of purchase of alcoholic beverages, provide the manager of the above-mentioned outlet with an official order form from the Direction de la correspondance officielle, des privilèges et des immunités (le Protocole). This form must be signed by an authorized representative, as well as by the buyer, and bear the official seal of the diplomatic mission, consular post, office of a political division of a foreign state or international government organization.

If a buyer purchases alcoholic beverages elsewhere in Québec, he or she must pay the applicable taxes, but can claim a rebate on the taxes paid.

Note
Only non-Canadian employees of prescribed non-governmental international organizations and their spouses are entitled to a rebate of the taxes paid on alcoholic beverages, regardless of where in Québec they were purchased.

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