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	Bulletin #	Bulletin Name
Sep 15, 2011	5092	New Tobacco Markings for Nova Scotia [- 106.24 kb]
Jun 01, 2011	5091	Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal [- 95.87 kb]
Apr 01, 2011	5090	Notice to Tobacco Retailers, Tobacco Wholesalers and Tear Tape Manufacturers [- 95.91 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Jun 22, 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]
Jun 22, 2009	5076	Historical Tobacco Tax Rates [- 106.00 kb]
Jul 25, 2011	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 99.24 kb]
Jul 26, 2006	5059	Amendments to Tobacco Tear Tape Manufacturers, Tobacco Wholesalers and Retail Vendor Permits [- 109.67 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 96.23 kb]
Apr 07, 2009	5053	Requirement to Purchase Tear Tape from Authorized Tear Tape Manufacturers Only [- 96.84 kb]
Mar 23, 2009	5052	Requirements for Tobacco Markings and Tobacco Tear Tape Manufacturer's Permit [- 121.93 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 105.57 kb]

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Tobacco Tear Tape Manufacturers

Permit Application

• Tobacco Tear Tape Manufacturer

Bulletins

Date	Bulletin #	Bulletin Name
Sep 15, 2011	5092	New Tobacco Markings for Nova Scotia [- 106.24 kb]
Apr 01, 2011	5090	Notice to Tobacco Retailers, Tobacco Wholesalers and Tear Tape Manufacturers [- 95.91 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Apr 07, 2009	5053	Requirement to Purchase Tear Tape from Authorized Tear Tape Manufacturers Only [- 96.84 kb]
Mar 23, 2009	5052	Requirements for Tobacco Markings and Tobacco Tear Tape Manufacturer's Permit [- 121.93 kb]

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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.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it on the next business day.

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
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)

Tobacco Tax Refunds - Theft of Tobacco

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Rebate on Bad Debts [ - 94.38 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Sep 15, 2011	5092	New Tobacco Markings for Nova Scotia [- 106.24 kb]
Jun 01, 2011	5091	Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal [- 95.87 kb]
Apr 01, 2011	5090	Notice to Tobacco Retailers, Tobacco Wholesalers and Tear Tape Manufacturers [- 95.91 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Jun 22, 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]
Jun 22, 2009	5076	Historical Tobacco Tax Rates [- 106.00 kb]
Jul 25, 2011	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 99.24 kb]
Jul 26, 2006	5059	Amendments to Tobacco Tear Tape Manufacturers, Tobacco Wholesalers and Retail Vendor Permits [- 109.67 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 96.23 kb]
Apr 07, 2009	5053	Requirement to Purchase Tear Tape from Authorized Tear Tape Manufacturers Only [- 96.84 kb]
Mar 23, 2009	5052	Requirements for Tobacco Markings and Tobacco Tear Tape Manufacturer's Permit [- 121.93 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 105.57 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 104.44 kb]

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Tobacco Retail Vendor

Permit Application

• Tobacco Retail Vendor (Seller)
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)
  

Refund Application

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Rebate on Bad Debts [ - 94.38 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 01, 2011	5090	Notice to Tobacco Retailers, Tobacco Wholesalers and Tear Tape Manufacturers [- 95.91 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Jun 22, 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]
Jun 22, 2009	5076	Historical Tobacco Tax Rates [- 106.00 kb]
Jul 25, 2011	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 99.24 kb]
Jul 26, 2006	5059	Amendments to Tobacco Tear Tape Manufacturers, Tobacco Wholesalers and Retail Vendor Permits [- 109.67 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 96.23 kb]
Jun 05, 2009	5033	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 97.82 kb]
Oct 18, 2010	5029	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 106.40 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 105.57 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 104.44 kb]

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Designated Tobacco Retailers

Permit Application

• Designated Tobacco (Retail) Vendor
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)

Refund Application

• Application for Tobacco Tax Refund [ - 165.20 kb]

Rebate Application

• Rebate on Bad Debts [ - 94.38 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 01, 2011	5090	Notice to Tobacco Retailers, Tobacco Wholesalers and Tear Tape Manufacturers [- 95.91 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Jun 22, 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]
Jun 22, 2009	5076	Historical Tobacco Tax Rates [- 106.00 kb]
Jul 25, 2011	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 99.24 kb]
Jul 26, 2006	5059	Amendments to Tobacco Tear Tape Manufacturers, Tobacco Wholesalers and Retail Vendor Permits [- 109.67 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 96.23 kb]
Jun 05, 2009	5033	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 97.82 kb]
Oct 18, 2010	5029	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 106.40 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 104.44 kb]

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Tobacco Importers

Permit Application

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

Bulletins

Date	Bulletin #	Bulletin Name
Sep 15, 2011	5092	New Tobacco Markings for Nova Scotia [- 106.24 kb]
Apr 01, 2011	5089	Fees for Permits and Services [- 100.98 kb]
Jun 22, 2009	5079	Notice to Tobacco Wholesalers and Tobacco Retailers [- 110.14 kb]
Jun 22, 2009	5076	Historical Tobacco Tax Rates [- 106.00 kb]

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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 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 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

• Information for Rebate on Bad Debts [ - 104.44 kb]

Application

• Rebate on Bad Debts [ - 94.38 kb]

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Crime Stoppers Videos on Illegal Tobacco

• Crime Stoppers Videos on Illegal Tobacco

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