- Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act
The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
- 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.
- 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
Highlights of Changes to Tobacco Tax on Cigars (Cigar Tax)
- 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.
- Guide for completing the Tear Tape Manufacturer Return TT104
The information in this guide will help you complete the Tear Tape Manufacturer Return - TT104.
- Guide for completing the Tobacco Tax Interjurisdictional Return TT103
The information in this guide will help you complete the Tobacco Tax Interjurisdictional Transporter Return - TT103.
- Guide for completing the Tobacco Tax Non-Collector Wholesaler Return TT101A
The information in this guide will help you complete the Tobacco Tax Non-Collector Wholesaler Return - TT101A.
- Guide for completing the Tobacco Tax Return TT101S
The information in this guide will help you complete the Tobacco Tax Return - TT101S.
- 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.
- Highlights from the 2010 Ontario Budget - Tobacco Tax Act, Land Transfer Tax Act
The March 25, 2010, Ontario Budget proposed measures relating to tobacco tax and land transfer tax.
- 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.
- 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.
- Loss of Product/Overpayment of Tax - Cigarettes, Tobacco and Cigars - Schedule 3
The information in this guide will help you complete the Loss of Product/Overpayment of Tax Tobacco / Cigars / Cigarettes Schedule 3 - PRL Tobacco Tax Act.
- Ministry of Finance Inspectors
Starting late April, 2006, Revenue Inspectors will begin focusing 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.
- 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 Application Changes for Motor Fuel and Tobacco Tax
As of March 29, 2010, refund applications for fuel, gasoline and tobacco refunds will be available online in a fill-and-print format, eliminating the automatic mail-out of paper copies.
- 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.
- Return Changes, Online Services and More
The new standardized returns and associated schedules have addressed many of the administrative concerns that have been highlighted by the industry. By streamlining many of the existing processes for monthly reporting we have made it faster and easier for you to comply with the Ministry of Finance's reporting requirements.
- 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.
- Security Requirements
The purpose of this bulletin is to provide general information about upcoming changes to the security policy.
- 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 Exempt Sales - Export Out of Ontario - Cigars Schedule 10 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Cigars Schedule 10 - TES, Tobacco Tax Act.
- Tax Exempt Sales - Export Out of Ontario - Tobacco Products Schedule 9 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Tobacco Products Schedule 9 - TES, Tobacco Tax Act.
- 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.
- 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.
- 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.
