- Budget Measures Act (Fall), 2004, Enhanced Regulatory and Enforcement Provisions under the Tobacco Tax Act
Additional enhancements to the regulatory and enforcement provisions of the Act as announced in the 2004 Ontario Budget. - Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
On December 16, 2004, the Budget Measures Act (Fall), 2004 received Royal Assent (c. 31, S.O. 2004). This statute includes amendments to the Electricity Act, 1998, Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act and the Tobacco Tax Act to implement measures announced in the 2004 Ontario Budget and other technical amendments to improve administrative effectiveness and enforcement, maintain the integrity and equity of the tax system and enhance legislative clarity. - Cigar Tax Changes - Invoicing Requirements for Retailers
This bulletin outlines what constitutes "another reasonable means" by which a retailer may inform purchasers of the amount of cigar tax. - Cigar Tax Changes - Prescribed Percentage and Effective Date Fixed
This bulletin sets out the effective date of the cigar tax changes described in Ontario Tax Bulletin TT 1-2001 and the prescribed percentage rate to be used in the calculation of the taxable price of a cigar. - Cigar Tax Changes under the Tobacco Tax Act
This bulletin deals with remaining issues that are a result of changes to cigar tax. - Enhanced Marking of Cigarettes
Regulation 1034, R.R.O. 1990 has been amended to provide for enhanced tear tape for cigarette marking. - General Requirements for the Importation of Tobacco
This bulletin clarifies the application of the Tobacco Tax Act and regulations on tobacco products brought into or received in Ontario. - Highlights of Bill 186 - Supporting Smoke-Free Ontario by Reducing Contraband Tobacco Act, 2011
This bulletin provides highlights of amendments to the Tobacco Tax Act as introduced by Supporting Smoke-Free Ontario by Reducing Contraband Tobacco Act, 2011. - If You Sell Tobacco
What retailers need to know about Ontario's tobacco tax rules. - Ontario's First Nations Cigarette Allocation System
This bulletin outlines Ontario’s First Nations Cigarette Allocation System as provided for in Ontario Regulation 649/93 (O. Reg. 649/93) made under the Tobacco Tax Act. - Overview of Tobacco Tax
In addition to providing general information on the application of Ontario's tobacco tax, this bulletin outlines the specific registration, reporting, remitting and record-keeping requirements of ministry-designated and non-designated tobacco wholesalers, retailers, importers, exporters, interjurisdictional transporters and consumers. - Procedures for Hearings under Section 20 of the Tobacco Tax Act With Respect to the Temporary Prohibition Program
This bulletin will be of interest to tobacco retail dealers who have received notice of a temporary prohibition and who have requested a hearing to show why the temporary prohibition should not be imposed. - Program to Temporarily Prohibit the Selling, Offering for Sale and Storing of Tobacco
This bulletin provides information about a program to temporarily prohibit the selling, offering for sale and storing of tobacco at a retail location where a retail dealer has repeatedly contravened the Tobacco Tax Act and/or the Smoke-Free Ontario Act. - Refund of Tax on Exported Tobacco
This bulletin provides information on the requirements under the Tobacco Tax Act for claiming tax refunds on tobacco exported from Ontario. - Requirements for Interjurisdictional Transporters
This bulletin contains important information for interjurisdictional transporters. - Requirements for Tear Tape Manufacturers and Markers of Cigarettes
This bulletin contains important information for tear tape manufacturers, as well as markers of cigarettes. - Sale and Delivery of Unmarked Cigarettes
This bulletin reminds Ontario tobacco dealers of their statutory obligations with respect to the sale and delivery of unmarked cigarettes. - Summary of Tobacco Tax Rules for Retail Dealers
This bulletin will be of interest to tobacco retail dealers and wholesalers as it provides a summary of Ontario's tobacco tax rules. - Tax Refunds: Bad Debts and Lost, Destroyed, Stolen or Contaminated Tobacco
This bulletin outlines the changes to the requirements in Regulation 1033, for claiming bad debt refunds or tax refunds related to lost, destroyed, stolen or contaminated tobacco. - Tax Treatment of Unverifiable Tobacco Losses
This bulletin contains important information for tobacco tax collectors as well as others involved in the distribution of tobacco products. - Taxation of Leaf Tobacco
This notice reinforces the ministry's regulations on leaf tobacco sales in Ontario for use in preparing cigarettes and/or pipe tobacco. - Tobacco Retail Dealers Permit
Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act. - What to Expect from a Tobacco Inspection
This bulletin will be of interest to tobacco retail dealers as it provides information about the Ministry of Finance Tobacco Retailer Inspection Program.
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