I-2 - Tobacco Tax Act

Full text
6.0.1. Every person who is in possession of tobacco manufacturing equipment in Québec or brings such equipment or causes such equipment to be brought into Québec shall hold a manufacturer’s permit provided for in section 6.
If the person is not a manufacturer, the permit issued to the person shall be used only for the activities described in the first paragraph.
2009, c. 47, s. 2.