Taxes

The Tobacco Tax Act (Act) requires that all businesses who plan to import and/or export tobacco in bulk into or out of Ontario must register with the Client Accounts and Services Branch in order to obtain a Registration Certificate for Import and/or Export and a Wholesaler's Permit.

To be registered as an Importer and/or Exporter, applicants must provide and maintain security, to the Ministry of Revenue, in the form of a surety bond or letter of credit. This helps to protect the ministry against the loss of public funds in the event a registrant fails to account for tobacco tax collected or collectible. The Act specifies security equal to three month's tax, subject to minimums  which range from $10,000 to $1,000,000, depending on registration type(s). Call or write the Client Accounts and Services Branch for details.

For further information, please refer to Ontario Tax Bulletin TT 4-2000.

The Tobacco Tax Act requires that all businesses who purchase tobacco in bulk for resale to retailers must register with the Client Accounts and Services Branch in order to obtain a Wholesaler's Permit.

Retailers must have a retail vendor's permit issued by the Client Accounts and Services Branch. They must ensure that they purchase tobacco from a wholesaler who has a valid Wholesaler's Permit issued by the Client Accounts and Services Branch and they must contact their municipality regarding zoning by-laws and the sale of tobacco.

How may I obtain further information on tobacco tax refunds?

You may call the Client Accounts and Services Branch directly at 1 866 ONT-TAXS (1 866 668-8297) or write to:

Ministry of Revenue
Client Accounts and Services Branch
33 King St W
PO Box 625
Oshawa ON  L1H 8H9