Forms & Publications
Bulletins - Tobacco Tax
- If You Sell Tobacco
Brochure - What retailers need to know about Ontario's tobacco tax rules
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- Program to Temporarily Prohibit the Selling, Offering for Sale and Storing of Tobacco
Tax Bulletin TT 3-2008 - 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.
- What to Expect from a Tobacco Inspection
Tax Bulletin TT 2-2008 - This bulletin will be of interest to tobacco retail dealers as it provides information about the Ministry of Revenue Tobacco Retailer Inspection Program.
- Summary of Tobacco Tax Rules for Retail Dealers
Tax Bulletin TT 1-2008 - This bulletin will be of interest to tobacco retail dealers and wholesalers as it provides a summary of Ontario's tobacco tax rules.
- 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
info Bulletin 2006-3 - 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.
- Highlights from the 2006 Ontario Budget
info Bulletin 2006-2 - On March 23, 2006, a number of measures relating to the Gasoline Tax Act, Land Transfer Tax Act and Tobacco Tax Act were announced in the 2006 Ontario Budget. The proposed amendments must be passed by the Legislature and receive Royal Assent to become law.
- Important Notice Concerning Changes to Tobacco Tax Rates
Tax Bulletin TT 1-2006 - 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.
- Unmarked Cigarette Allocation System for First Nations
Tax Bulletin TT 2-2005 - 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.
- Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
info Bulletin 2005-1 EA/FTA/GTA/LTTA/TTA - 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.
- Ministry of Revenue Inspectors
info Bulletin 2004-2 FT/GT/TT - Starting late April, 2006, Finance Inspectors will begin focussing on retail tobacco outlets.
- Security Requirements
info Bulletin 2004-1 FT/GT/TT - The purpose of this bulletin is to provide general information about upcoming changes to the Ministry's
security policy.
- Budget Measures Act (Fall), 2004 : Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
Tax Bulletin EA/FTA/GTA/TTA/LTTA 1-2004 - 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
Tax Bulletin TT 7-2004 Additional enhancements to the regulatory and enforcement provisions of the Act as announced in the 2004 Ontario Budget.
- 2004 Ontario Budget - Enhanced Regulatory and Enforcement Provisions
Tax Bulletin TT 6-2004 - 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.
- Tax Treatment of Unverifiable Tobacco Losses
Tax Bulletin TT 4-2004 - This bulletin contains important information for tobacco tax collectors as well as others involved in the distribution of tobacco products.
- Requirements for Interjurisdictional Transporters
Tax Bulletin TT 3-2004 - This bulletin contains important information for interjurisdictional transporters.
- Enhanced Marking of Cigarettes
Tax Bulletin TT 2-2004 - This bulletin contains important information for tear tape manufacturers, as well as markers of cigarettes.
- Requirements for Tear Tape Manufacturers and Markers of Cigarettes
Tax Bulletin TT 1-2004 - This bulletin contains important information for tear tape manufacturers, as well as markers of cigarettes.
- Cigar Tax Changes: Invoicing Requirements for Retailers
Tax Bulletin TT 2-2002 - This bulletin outlines what constitutes "another reasonable means" by which a retailer may inform purchasers of the amount of cigar tax.
- Cigar Tax Changes
Tax Bulletin TT 5-2001 - This bulletin deals with remaining issues that are a result of changes to cigar tax.
- Cigar Tax Changes - Prescribed Percentage and Effective Date Fixed
Tax Bulletin TT 4-2001 - This bulletin sets out the effective date of the cigar tax changes described in Ontario Tax Bulletin TT1-2001 and the prescribed percentage rate to be used in the calculation of the taxable price of a cigar.
- Overview of Tobacco Tax
Tax Bulletin TT 2-2001 - 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.
- Cigar Tax Changes
Tax Bulletin TT 1-2001 - Highlights of upcoming changes to tobacco tax on cigars.
- Sale and Delivery of Unmarked Cigarettes
Tax Bulletin TT 5-2000 - This bulletin reminds Ontario tobacco dealers of their statutory obligations with respect to the sale and delivery of unmarked cigarettes.
- General Requirements for the Importation of Tobacco
Tax Bulletin TT 4-2000 - This bulletin clarifies the application of the Tobacco Tax Act and regulations on tobacco products brought into or received in Ontario.
- Tax Refunds - Bad Debts and Lost, Destroyed, Stolen or Contaminated Tobacco
Tax Bulletin TT 3-2000 - 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.
- Refund of Tax on Exported Tobacco
Tax Bulletin TT 1-2000 - This bulletin provides information on the requirements under the Tobacco Tax Actfor claiming tax refunds on tobacco exported from Ontario.
- Tax Refunds: Time Limitation Extended to Four Years
Tax Bulletin FT/GT/TT 1-2000 - This bulletin provides an outline of amendments made to the Fuel Tax Act, the Gasoline Tax Act and the Tobacco Tax Act and regulations to extend the refund time limitation period to a maximum of four years.
- NOTICE - Taxation of Leaf Tobacco
This notice reinforces Ministry of Finance regulations on leaf tobacco sales in Ontario for use in preparing cigarettes and/or pipe tobacco.
