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Increase in the Tobacco Tax Rates

As the QST rate will be increased to 9.5% as of January 1, 2012, the tobacco tax rates will also be raised as of that date as follows:

  • the rate of 10.6 cents per cigarette will be raised to 10.9 cents;
  • the rate of 10.6 cents per gram of loose tobacco or leaf tobacco will be raised to 10.9 cents;
  • the rate of 16.31 cents per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco and cigars will be raised to 16.77 cents per gram;
  • the minimum rate applicable to a tobacco stick will be raised from 10.6 to 10.9 cents per stick.

The rate of 80% of the taxable price of cigars will remain unchanged

Taking inventory

Persons not under an agreement with Revenu Québec who sell tobacco products in respect of which the tax on tobacco was collected in advance (or should have been) will have to take an inventory of all such products they have in stock at midnight on December 31, 2011. They will have to remit before January 28, 2012, an amount corresponding to the difference between the tax applicable at the new rates and that applicable at the rates in effect before midnight on December 31, 2011.

The same applies to collection officers under an agreement with Revenu Québec who sell tobacco products in respect of which the tax on tobacco is paid in advance or has not yet been paid.

Products acquired by persons not under an agreement or by collection officers under an agreement before midnight on December 31, 2011, but that have not yet been delivered, will be considered as part of their stock.

For more information, see page J.37 in the 2011-2012 Budget Plan of the Ministère des Finances.

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