Tobacco Tax

Tobacco Tax Rates

• Cigarettes - 21.52 cents per cigarette
• Fine Cut Tobacco - 20.00 cents per gram
• Pre-proportioned Tobacco Sticks - 21.52 cents per stick
• Tobacco in any other form - 12.52 cents per gram
• Cigars - 56 % of retail selling price

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Tobacco Manufacturers

Permit Application

• Tobacco Manufacturer

Bulletins

Date	Numéro du bulletin	Nom du bulletin
22 juin 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]

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Tobacco Tear Tape Manufacturers

Permit Application

• Tobacco Tear Tape Manufacturer

Bulletins

Date	Numéro du bulletin	Nom du bulletin

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Tobacco Wholesalers

Collection of Tax

Tax is applied on sales to consumers, but collected at the wholesale level and remitted monthly.
Monthly Reports
Collectors report and remit tax by the 20th day of each month based on previous month’s sales.

Refunds

Wholesalers and retailers may claim tax refunds for stolen or destroyed product and rebates for uncollectible accounts.

Assessments

Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Interest on refunds is calculated from the date the tax was remitted until the refund is paid or applied to a vendor’s account, but only on tax paid in error, or a paid assessment that was later reversed. Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Permit Application

• Tobacco Wholesaler

Refund Application

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Rebate on Bad Debts [ - 94.38 kb]

Bulletins

Date	Numéro du bulletin	Nom du bulletin
22 juin 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]

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Tobacco Retail Vendor

Permit Application

• Tobacco Retail Vendor (Seller)

Refund Application

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Application for Rebate of Tobacco Tax for Tax included in Uncollectible Accounts [ - 94.38 kb]

Bulletins

Date	Numéro du bulletin	Nom du bulletin
22 juin 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]

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Designated Tobacco Retailers

Permit Application

• Designated Tobacco (Retail) Vendor

Refund Application

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Application for Rebate of Tobacco Tax for Tax included in Uncollectible Accounts [ - 94.38 kb]

Bulletins

Date	Numéro du bulletin	Nom du bulletin
22 juin 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]

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Tobacco Importers

Permit Application

• Permit to Purchase and Sell Unmarked Tobacco
• Permit to Stamp Imported Tobacco
  

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Tobacco Markings

Cigarettes, tobacco sticks and fine cut must bear the Nova Scotia markings of pantone purple colored tear tape or stamps.

Tobacco products sold to status Indians from designated retail vendors located on reserves require the federal marking of "CANADA DUTY PAID" on peach colored tear tape or stamps. These tobacco products are to be sold only on reserves by designated retailers and only to status Indians.

Diplomats, exports by ships chandlers and duty free shops purchase "CANADA DUTY PAID" and interprovincial wholesalers can carry stock marked for other provinces.

The Ministers of Finance for Nova Scotia and Prince Edward Island signed an agreement whereby Prince Edward Island will use Nova Scotia’s purple band marking.

 

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Tobacco Sales to First Nations

Tobacco products sold to Status Indians from designated retail vendors located on reserves require the federal marking of "CANADA DUTY PAID" on peach colored tear tape or stamps. These tobacco products can only be sold to Status Indians.

Agreements are in place with each individual band council establishing the quantities and identifying the designated retailers and wholesalers. The quantities are based on population and are increased for special events upon approved requests. Five band councils have become their own "designated wholesaler" for the purpose of selling exempt product on their reserve lands only.

The Commission informs the designated wholesale suppliers (of authorized designated retailers) of the monthly allocations.

 

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Compliance Measures

• Tobacco Tax Compliance Measures [ - 105.51 kb]

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Tobacco Tax Refunds - Theft of Tobacco

• Application for Theft of Tobacco Refund [ - 165.20 kb]

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Rebate of Tobacco Tax on Bad Debts

Information

Application

• Rebate on Bad Debts [ - 94.38 kb]

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