Start Your Tobacco Product and Electronic Cigarette Wholesale Business in Longueuil
This page maps a practical path to launching a Tobacco Product and Electronic Cigarette Merchant Wholesalers business in Longueuil (NAICS 424940). It offers a clear overview of the 12 regulatory requirements you’ll need to meet, the permits and licenses to secure, typical startup costs, and a realistic timeline to become licensed and start moving product to retailers.
What you'll learn from this guide includes how to register your company with Quebec’s Registraire des entreprises, set up tax accounts (GST/QST), and navigate Health Canada rules for tobacco and vaping products, along with any provincial or municipal permits. You’ll get a practical checklist on timelines and costs, plus actionable steps like establishing warehousing, implementing age-verification and labeling standards, and setting up supplier and customer agreements.
Why Longueuil is a smart fit: its close proximity to Montreal, strong logistics links, and growing distribution network make it an ideal base for tobacco and e-cigarette wholesalers. It’s a gateway to Quebec’s market, with supportive local services and a business-friendly environment that can help you launch faster and grow sustainably.
Requirements Overview
The most critical requirement for operating a tobacco product and electronic cigarette wholesaler in Longueuil is the Tobacco Excise License. This license is legally required to import and sell tobacco products, and you cannot run this business without it. It’s non‑negotiable and must be in place before you start any sales or imports.
Next, you’ll need to cover mandatory operational requirements related to health, safety, and permits. This includes Product Safety and Recall Obligations, so you can quickly identify, report, and manage any defective or unsafe products. You will also need a valid Longueuil Business Licence to operate legally in the city, along with adherence to any applicable municipal and provincial rules that apply to tobacco product distribution.
For registrations and taxes, you’ll want to set up the right numbers and accounts. A federal Business Number (BN) is your umbrella ID for taxes and government programs. In Quebec, you’ll also handle the NEQ (Quebec Enterprise Number) and the Registraire des entreprises (REQ) registration. Plan for GST/HST registration if your sales meet the thresholds, and, if you have employees, payroll deductions registration and CNESST (workers’ compensation) coverage. If you intend to import or export goods, you may also need an Import/Export Business Number, and if you operate as a corporation you’ll handle Quebec corporation registration as appropriate.
If you’re ready to move forward, start by mapping out these steps in parallel: apply for the Tobacco Excise License, obtain BN, NEQ, and REQ, secure the Longueuil business licence, and set up GST/HST plus any payroll and CNESST registrations you need. Gather the required documents, use government portals for guidance, and consider a quick consult with a local regulatory advisor. With a clear plan and non‑negotiable compliance in place, you’ll be well on your way to launching a solid, lawful operation.
Detailed Requirements
Here are the specific requirements for starting a tobacco product and electronic cigarette merchant wholesalers in Longueuil:
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Product Safety and Recall Obligations RequiredWholesalers must ensure products meet Canadian safety standards and report serious incidents. Must participate in product recalls and maintain records for traceability. No registration - compliance law. Manufacturers/importers/sellers must ensure products are safe. MANDATORY REPORTING to Health Canada if: death/serious injury occurred or could occur, defects found, inadequate labeling, or recall in other jurisdiction. Keep records 6 years. Penalties: fines, seizure, criminal charges. Report incidents online or call 1-866-662-0666.
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Tobacco Excise License RequiredWholesalers of tobacco products must be licensed under the Excise Act, 2001 and comply with marking, stamping, and tax payment requirements. CRA Tobacco Excise Licence for manufacturing, stamping. Tobacco Act compliance. Provincial licences also required. Contact CRA: 1-800-668-5370.
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Business Number (BN) Registration RequiredA 9-digit Business Number is required for most businesses operating in Canada. It is used to interact with the Canada Revenue Agency and other federal programs. Required for GST/HST, payroll, corporation income tax, and import/export accounts. Register FREE online through Business Registration Online (BRO) at canada.ca. Takes 15-30 minutes. As of November 3, 2025, online registration is MANDATORY for new BNs - phone registration no longer available. You'll need: business name, address, owner SIN, business type, and start date. BN (9-digit number) issued INSTANTLY online. Available 21 hours/day, 7 days/week (closed 3-6am ET for maintenance).
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Quebec Enterprise Number (NEQ) Registration RequiredRegistration of business with the Quebec Enterprise Registrar. Register with Registraire des entreprises du Québec: 1. Access quebec.ca/entreprises services 2. Complete declaration of registration online 3. Pay registration fee ($38 sole proprietorship, $367 corporation) 4. Receive NEQ (Numéro d'entreprise du Québec) Annual registration fee: $35 (exempt first 2 years). Annual update declaration required. 30-day deadline for changes.
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Quebec Business Registration (REQ - Registraire des entreprises) RequiredAll businesses operating in Quebec must register with the Registraire des entreprises du Québec (Quebec Enterprise Registrar). This includes sole proprietorships, partnerships, and corporations. Registration provides a Quebec Enterprise Number (NEQ) which is required for all business activities including banking, licensing, and tax purposes. Unlike other provinces, registration is mandatory for ALL businesses in Quebec, not just those with a business name different from the owner. Registration can be completed online. Annual declarations must be filed to keep the registration current. Register with Registraire des entreprises within 60 days of starting business. Required for sole proprietors operating under trade name, partnerships, and corporations. $39 for sole proprietorship, $60 for partnership. Receive NEQ (Quebec Enterprise Number).
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Business Licence RequiredGeneral business licence required to operate a business in Ville de Longueuil. Apply to Ville de Longueuil for Business Licence: 1. Determine business category 2. Complete business licence application 3. Submit required documents (ID, lease, zoning confirmation) 4. Pay application and annual fees 5. Await approval and receive licence Contact Ville de Longueuil Business Licensing for specific requirements. Home-based businesses may have different requirements. Annual renewal required.
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Partnership Registration ConditionalRequired if operating as partnership. Registration of general or limited partnerships in Quebec. Register partnership with Registraire des entreprises: 1. Complete declaration of registration 2. Provide partner information 3. Submit registration 4. Pay registration fee General and limited partnerships. NEQ assigned upon registration. Annual update declaration required.
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Import/Export Business Number ConditionalRequired for specific regulated activities. Wholesalers engaged in importing or exporting goods must register for an import/export account with Canada Border Services Agency (CBSA) in addition to their CRA Business Number. As of Oct 21, 2024, register RM account through CBSA's CARM Client Portal (not CRA). Need BN9 first - get via CARM or CRA's BRO. FREE registration. Required for importing/exporting commercial goods. Ensure all business names match exactly to avoid border delays. CBSA manages RM accounts; CRA issues BN9. Contact CBSA Border Information Service: 1-800-461-9999.
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Quebec Corporation Registration ConditionalRequired if incorporating in Quebec. Incorporation of a company under Quebec law. Incorporate through Registraire des entreprises: 1. Conduct name search (NUANS) 2. Prepare articles of incorporation 3. Submit through quebec.ca or registry office 4. Pay incorporation fee ($367) Annual reporting required. Must file annual update declaration. Federal incorporation alternative available ($200).
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GST/HST Registration ConditionalRequired if annual taxable revenue exceeds $30,000 (small supplier threshold). Taxi/ride-share drivers must register regardless of revenue. Businesses with gross revenues over $30,000 in any single quarter or over four consecutive quarters must register for, collect, and remit GST/HST. Small suppliers (under $30,000) may register voluntarily. Register FREE online through Business Registration Online (BRO) when your revenue exceeds $30,000 in any 4 consecutive quarters (small supplier threshold). Takes 15-30 minutes. You MUST register within 29 days of exceeding threshold and start charging GST/HST immediately on the sale that made you exceed it. Need your BN (or get one simultaneously). As of Nov 3, 2025, online registration is mandatory. Voluntary registration available anytime for input tax credits.
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Payroll Deductions Registration ConditionalRequired if you pay salaries, wages, or other remuneration to employees. Must register before first pay period. Required if you have employees. You must withhold Canada Pension Plan (CPP), Employment Insurance (EI), and income tax from employee wages and remit to CRA. Register FREE online through Business Registration Online (BRO) when you hire your first employee. Takes 15-20 minutes. You'll need your Business Number (BN) or can get one simultaneously. Payroll account (RP) added to your BN instantly. Register BEFORE your first pay date. Required to deduct CPP, EI, and income tax from employee wages. For 2025: CPP rate 5.95%, EI employee rate $1.66/$100 insurable earnings.
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Quebec CNESST Employer Registration (Workers Compensation) ConditionalRequired if you have employees in Quebec. Employers in Quebec must register with the CNESST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) and maintain coverage for workers. CNESST provides insurance coverage for workplace injuries and occupational diseases under Quebec's workers' compensation system. Most employers are required to register within 60 days of hiring their first worker. Employers pay contributions (premiums) based on their business activity classification and assessable payroll. Register with CNESST within 60 days of hiring first employee. CNESST provides workplace health and safety coverage. Premium rates based on industry classification. Annual declaration of wages required by March 14.
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