Tobacco Tax

indicates a fill-and-print form

• Adjustment Schedule - TT15
  Complete this schedule if you are making an adjustment to your tax liability on a Tobacco Tax Return.
• Authorizing or Cancelling a Representative
  Complete this form to authorize the release of confidential information about the fuel, gas, tobacco, or land transfer account(s) to a representative or to cancel an existing authorization.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Revenue of any changes to your business address, mailing address or telephone number.
• Exports of Unmarked Cigarettes and Other Tobacco Products Schedule - 7S
  Complete this schedule if you exported unmarked cigarettes, cut tobacco or cigars from Ontario.
• Imports of Unmarked Cigarettes and Other Tobacco Products Schedule - 8S
  Complete this schedule if you imported unmarked cigarettes, cut tobacco products or cigars into Ontario.
• Irrevocable Standby Letter of Credit - Tobacco Tax
  This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank.
• Ontario Tax Paid Purchases of Tobacco Products Schedule - 10S
  Complete this schedule if you paid tax on the purchase/receipt of marked cigarettes or cut tobacco in Ontario.
• Product Purchased/Received from Ontario Designated Collectors Schedule - 13S
  Complete this schedule if you purchased/received unmarked cigarettes, marked cigarettes, cut tobacco or cigars from an Ontario designated collector.
• Product Sold/Delivered to Ontario Designated Collectors Schedule - 3S
  Complete this schedule if you sold marked cigarettes, cut tobacco or cigars exempt of tax to Ontario designated collectors.
• Sales of Unmarked Cigarettes and Other Tax Exempt Tobacco Products Schedule - 7aS
  Complete this schedule if you sold unmarked cigarettes, cut tobacco or cigars in Ontario to diplomats or Canadian Armed Forces.
• Sales of Unmarked Cigarettes and Tax Exempt Tobacco Products to First Nations Retailers Schedule - 9S
  Complete this schedule if you sold unmarked cigarettes, cut tobacco or cigars to First Nations retailers in Ontario.
• Surety Bond - Tobacco Tax
  This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act.
• Surety Bond (SAC approved) - Tobacco Tax
  This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. (Surety Association of Canada Approved)
• Tax Included Sales of Marked Cigarettes and Other Tobacco Products Schedule - 12S
  Complete this schedule if you sold tax-included marked cigarettes, cut tobacco or cigars in Ontario.
• Tear Tape Purchase Schedule - TT16
  Complete this schedule if you are a registered marker or stamper and have purchased Ontario tear tape from a registered tear tape manufacturer.
• Tobacco Inventory Reconciliation Schedule - 4S
  Complete this schedule if you hold tax-exempt inventory of tobacco products.
• Unmarked Cigarettes Sold/Delivered to Ontario Designated Collectors Schedule - 3aS
  Complete this schedule if you sold unmarked cigarettes to Ontario designated collectors.

• 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.
• Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
  The Budget Measures Act, 2005 (No.2) (c.31, S.O. 2005) which received Royal Assent on December 15, 2005 includes technical amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the Electricity Act, 1998 as it relates to the gross revenue charge. These technical amendments will improve administrative effectiveness, maintain the integrity and equity of the tax system and enhance legislative clarity.
• Budget Measures Act, 2006 (No. 2), Overview of Amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and Provincial Land Tax Act
  On December 20, 2006, the Budget Measures Act, 2006 (No. 2), received Royal Assent (c. 33, S.O. 2006). This statute includes amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the replacement of the Provincial Land Tax Act with the Provincial Land Tax Act, 2006.
• Budget Measures Act, 2009 - Overview of the 2009 Ontario Budget
  On June 5, 2009, the Budget Measures Act, 2009 received Royal Assent (c.18, S.O. 2009). Schedule 30 of this statute includes amendments to the Tobacco Tax Act.
• Budget Measures and Interim Appropriation Act, 2008 - Overview of the 2008 Ontario Budget Duty and Tobacco Tax
  On May 14, 2008, the Budget Measures and Interim Appropriation Act, 2008 received Royal Assent (c.7, S.O. 2008). This statute includes amendments to the Land Transfer Tax Act and the Tobacco Tax Act.
• Budget Measures and Interim Appropriation Act, 2008 (No.2) - 2008 Ontario Economic Outlook and Fiscal Review
  On November 27, 2008, the Budget Measures and Interim Appropriation Act, 2008 (No.2) received Royal Assent. This statute includes amendments to the Fuel Tax Act and Tobacco Tax Act.
• 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.
• Highlights from the 2006 Ontario Budget
  The Budget Measures Act, 2006 received Royal Assent on May 18, 2006. It included a number of measures relating to the above noted statutes.
• If You Sell Tobacco
  What retailers need to know about Ontario's tobacco tax rules.
• 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.
• Information for Tobacco Tax Registrants Regarding a Proposal to Designate the Tobacco Tax Act under the Regulatory Modernization Act, 2007
  This notice explains the designation of the Tobacco Tax Act by a regulation made under the Regulatory Modernization Act, 2007.
• Ministry of Revenue Inspectors
  Starting late April, 2006, Revenue Inspectors will begin focussing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
• 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.
• Retailers Prohibited under the Tobacco Tax Act
  Retail locations subject to temporary prohibition, with the retailer's identification, are placed on this internet listing.
• 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 Tax Registrant List
  The ministry maintains lists of those persons registered (hold a valid registration certificate, permit or designation) under the Tobacco Tax Act.
• 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.