Members of diplomatic and consular corps, as well as non-Canadian officials of certain international organizations, may purchase tobacco products without paying the tobacco tax, but only from the following distributors: Meritrad, Phoenicia Diplomatiques and Beler Holdings. Tobacco products purchased from other sources do not qualify for the rebate.
These representatives can also purchase alcoholic beverages from the Société des alcools du Québec (SAQ) without paying either the QST or the specific tax on alcoholic beverages at the following address:
Centre de distribution spécialisé
1947, rue des Futailles
Montréal (Québec) H1N 3P1
Tel.: 514 254-6000 (extension 5899) or, toll-free, 1 800 311-2643
Fax: 514 873-4104
The Service de la correspondance officielle, des privilèges et des immunités (Le Protocole) of the Ministère des Relations internationales et de la Francophonie issues an order form for this purpose. The form must be signed by an authorized representative and bear the official seal of the organization. The order form must be given to the manager of one of the outlets that is authorized to make tax-free sales of alcoholic beverages at the time of purchase.
If these persons purchase alcoholic beverages elsewhere, they must pay the applicable taxes, but are entitled to a rebate of the taxes paid.
The following persons may not claim a rebate of the taxes paid on goods and services acquired for personal use:
- Canadian citizens or permanent residents employed by diplomatic or consular corps or by certain international organizations
- Canadian citizens posted abroad who return to Canada for a visit
Foreign representatives and officials are not entitled to a rebate of the GST and QST paid on the purchase of an immovable (real property) acquired for their personal use.