- Budget Measures Act (Fall), 2004, Amendments to Statutes Administered by the Motor Fuels and Tobacco Tax Branch
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. - 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. - 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 from the 2004 Ontario Budget - Enhanced Tobacco Tax Regulatory and Enforcement Provisions
In order to minimize the availability of unregulated contraband tobacco, especially to youth, and to protect tobacco tax revenue, a number of enhancements to the regulatory and enforcement provisions of the Act were announced in the 2004 Ontario Budget. - Important Notice Concerning Changes to Tobacco Tax Rates
On January 31, 2006, the Ontario Government announced an increase to the tobacco tax rates, effective as of 12:01 a.m., February 1, 2006. - 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. - Unmarked Cigarette Allocation System for First Nations
This bulletin outlines the Unmarked Cigarette Allocation System for First Nations in Ontario as provided for in Ontario Regulation 649/93 made 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 Revenue Tobacco Retailer Inspection Program.
