Government of Nova Scotiagov.ns.ca
gov.ns.caGovernment of Nova Scotia Nova Scotia, Canada
 
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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

Tobacco Marking Regime

Nova Scotia's tobacco marking regime will change from the current tear tape and imported tobacco stamps to a Nova Scotia marked federal excise stamp effective April 1, 2012. See Bulletin 5092.

Permit Application

Bulletins

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

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Tobacco Tear Tape Manufacturers

Tobacco Marking Regime

Nova Scotia's tobacco marking regime will change from the current tear tape and imported tobacco stamps to a Nova Scotia marked federal excise stamp effective April 1, 2012. See Bulletin 5092.

Permit Application

Bulletins

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

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Tobacco Wholesalers

Tobacco Marking Regime

Nova Scotia's tobacco marking regime will change from the current tear tape and imported tobacco stamps to a Nova Scotia marked federal excise stamp effective April 1, 2012. See Bulletin 5092.

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 Tax Refunds - Theft of Tobacco

Rebate Application

Bulletins

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

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Tobacco Retail Vendor

Permit Application

Refund Application

Rebate Application

Bulletins

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

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Designated Tobacco Retailers

Permit Application

Refund Application

Rebate Application

Bulletins

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

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Tobacco Importers

Tobacco Marking Regime

Nova Scotia's tobacco marking regime will change from the current tear tape and imported tobacco stamps to a Nova Scotia marked federal excise stamp effective April 1, 2012. See Bulletin 5092.

Permit Application

Bulletins

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

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Tobacco Tax Refunds - Theft of Tobacco

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Rebate of Tobacco Tax on Bad Debts

Information

Application

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Crime Stoppers Videos on Illegal Tobacco

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