Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-2 - Tobacco Tax Act

Section 9
Disposition versions

Full text
9. Every person ordinarily residing or carrying on business in Québec who, personally or through the intermediary of any other person, brings into Québec or causes to be brought into or delivered in Québec any tobacco for consumption by the person or at the person’s expense by any other person, must immediately report the matter to the Minister and forward or produce to the Minister the invoice, if any, and any other information the Minister may require and, at the same time, pay the same tobacco consumer tax that would have been payable had the tobacco been purchased at the time of a retail sale in Québec.
For the purposes of the first paragraph, in the case of cigars brought into Québec, the taxable price of a cigar is deemed to be equal to the value of the cigar within the meaning of section 17 of the Act respecting the Québec sales tax (chapter T-0.1).
R. S. 1964, c. 72, s. 9; 1980, c. 14, s. 21; 1981, c. 24, s. 9; 2009, c. 15, s. 16; 2015, c. 21, s. 91; 2017, c. 1, s. 61.
9. Every person ordinarily residing or carrying on business in Québec who, personally or through the intermediary of any other person, brings into Québec or causes to be brought into or delivered in Québec any tobacco for consumption by the person or at the person’s expense by any other person, must immediately report the matter to the Minister and forward or produce to the Minister the invoice, if any, and any other information the Minister may require and, at the same time, pay the same tobacco consumer tax that would have been payable had the tobacco been purchased at a retail sale in Québec.
For the purposes of the first paragraph, in the case of cigars brought into Québec, the taxable price of a cigar is deemed to be equal to the value of the cigar within the meaning of section 17 of the Act respecting the Québec sales tax (chapter T-0.1).
R. S. 1964, c. 72, s. 9; 1980, c. 14, s. 21; 1981, c. 24, s. 9; 2009, c. 15, s. 16; 2015, c. 21, s. 91.
9. Every person ordinarily residing in Québec or carrying on business therein who, himself or through the intermediary of any other person, brings or causes to be brought into Québec or receives delivery in Québec of any tobacco, for consumption by himself or by any other person at his expense, shall immediately report the matter to the Minister and forward or produce to him the invoice, if any, and any other information he may require and, at the same time, pay the same tobacco consumer tax that would have been payable had that tobacco been purchased at a retail sale in Québec.
For the purposes of the first paragraph, in the case of cigars brought into Québec, the taxable price of a cigar is deemed to be equal to the value of the cigar within the meaning of section 17 of the Act respecting the Québec sales tax (chapter T-0.1).
R. S. 1964, c. 72, s. 9; 1980, c. 14, s. 21; 1981, c. 24, s. 9; 2009, c. 15, s. 16.
9. Every person ordinarily residing in Québec or carrying on business therein who, himself or through the intermediary of any other person, brings or causes to be brought into Québec or receives delivery in Québec of any tobacco, for consumption by himself or by any other person at his expense, shall immediately report the matter to the Minister and forward or produce to him the invoice, if any, and any other information he may require and, at the same time, pay the same tobacco consumer tax that would have been payable had that tobacco been purchased at a retail sale in Québec.
R. S. 1964, c. 72, s. 9; 1980, c. 14, s. 21; 1981, c. 24, s. 9.
9. Every person ordinarily residing in Québec or carrying on a business therein who, himself or through the intermediary of any other person, brings or causes to be brought into Québec, or receives delivery of any such tobacco, for consumption by himself or by any other person at his expense, shall immediately report the matter to the Deputy Minister and forward or produce to him the invoice, if any, and any other information he may require and, at the same time, pay the same tobacco consumer tax that would have been payable had that tobacco been purchased at a retail sale in Québec.
R. S. 1964, c. 72, s. 9; 1980, c. 14, s. 21.
9. Every person ordinarily residing or carrying on business in Québec who, himself or through the intermediary of any other person, brings or causes to be brought into Québec any tobacco, or receives delivery of any such tobacco in Québec, for consumption by himself, shall immediately report the matter to the Deputy Minister and forward or produce to him the invoice, if any, and any other information he may require, and shall then pay to Her Majesty in the rights of Québec the same tax in respect of the consumption of such tobacco as would have been payable if same had been purchased at a retail sale in Québec at the same price.
R. S. 1964, c. 72, s. 9.
© Gouvernement du Québec