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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
Tobacco Manufacturers
Permit Application
Bulletins
Tobacco Tear Tape Manufacturers
Permit Application
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Apr 01, 2009 | 5067 |
Fees for Permits and Services [ - 101.80 kb]
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| Apr 07, 2009 | 5053 |
Requirement to Purchase Tear Tape from Authorized Tear Tape Manufacturers Only [- 100.40 kb]
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| Mar 23, 2009 | 5052 |
Requirements for Tobacco Markings and Tobacco Tear Tape Manufacturer's Permit [- 123.00 kb]
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| Apr 01, 2009 | 5048 |
Fees for Permits and Services and Expiry Date for Permits [- 101.93 kb]
|
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
Refund Application
-
Application for Tobacco Tax Refund [- 623.42 kb]
Rebate Application
-
Application for Rebate of Tobacco Tax for Tax included in Uncollectible Accounts (Bad Debts) [- 91.47 kb]
Bulletins
Tobacco Retail Vendor
Permit Application
Refund Application
-
Application for Tobacco Tax Refund [- 623.42 kb]
Rebate Application
Bulletins
Designated Tobacco Retailers
Permit Application
Refund Application
-
Application for Tobacco Tax Refund [- 623.42 kb]
Rebate Application
Bulletins
Tobacco Importers
Permit Application
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| May 04, 2009 | 5079 |
Notice to Tobacco Wholesalers and Tobacco Retailers [- 28.24 kb]
|
| May 04, 2009 | 5078 |
Notice to Tobacco Wholesalers and Tobacco Retailers [- 100.65 kb]
|
| Jan 14, 2009 | 5076 |
Historical Tobacco Tax Rates [- 107.25 kb]
|
| Apr 01, 2009 | 5067 |
Fees for Permits and Services [- 101.80 kb]
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| Jun 19, 1998 | 5026 |
Notice to Tobacco Retailers & Tobacco Wholesalers re: illegally manufactured tobacco [- 104.30 kb]
|
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.
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.
Compliance Measures
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Tobacco Tax Compliance Measures [- 27.08 kb]
Tobacco Tax Refunds
-
Application for Tobacco Tax Refund [- 623.42 kb]
Tobacco Tax Rebates on Bad Debts
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Rebate on Bad Debts [- 111.08 kb]
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Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [- 844.73 kb]