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Published

Increase in the Tobacco Tax

As of January 1, 2012, the rates of the tobacco tax will be changed 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 applicable to a stick or roll of tobacco or to another pre-rolled tobacco product designed for smoking will be raised to 16.77 cents. The minimum rate of 10.6 cents per tobacco stick, roll or other pre-rolled tobacco product designed for smoking will be raised to 10.9 cents.
  • The rate of 16.31 cents per gram of other tobacco products will be raised to 16.77 cents.

Note that the rate of 80% of the taxable price of cigars will remain unchanged.

Inventory

Persons not under an agreement with Revenu Québec that sell tobacco products on which the specific tax on tobacco was (or should have been) collected in advance must take inventory of all such products they have in stock at midnight on December 31, 2011. They must remit, no later than January 27, 2012, an amount corresponding to the difference between the tobacco 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 regarding which the specific tax on tobacco is (or should have been) paid in advance.

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

In all cases, such persons must complete the Inventory of Tobacco Products in Stock (TAZ-7.12-V) and return it to Revenu Québec no later than January 27, 2012.

For more information about the tobacco tax, click Tobacco Tax.

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