Guide for Completing the Tobacco Tax Non - Collector Wholesaler Return – TT101A

Published: April 2010
Content last reviewed: April 2010

The information in this guide will help you complete the Tobacco Tax Non-Collector Wholesaler Return - TT101A. This guide also provides information about filing requirements, including the time for filing a Return and the required supporting schedule. The information in this guide does not replace the law found in the Tobacco Tax Act and related regulations.

File, pay and view your account online

ONT-TAXS online is the Ministry of Finance's secure, convenient and free online tax service. It saves time, reduces paper and is available 24 hours a day, seven days a week.

Getting started is fast and easy!

Visit ontario.ca/finance (enter webpage number 2587 into the 'Find page' field at the bottom of the website) or call us at 1 866 ONT-TAXS (1 866 668-8297).

General Information

If you are a wholesaler who is not registered as a collector under the Tobacco Tax Act, you must complete a monthly Tobacco Tax Non-Collector Wholesaler Return - TT101A and the required Ontario Tax Paid Purchases of Tobacco Products Schedule -10A. You are required to complete a Return even if you did not have any activity during the reporting period.

If you require paper copies of the return or schedule, contact the Ministry of Finance (ministry) at the address or telephone number provided in this guide.

If you choose, you may submit your own computer produced facsimile(s) of the return and schedule, but they must be approved by the ministry before you use them for filing a return. Please contact the ministry for computer produced facsimile approval information.

Filing Requirements

The Return and supporting schedule must be filed on or before the 28th day of the month following the end of your reporting period.

Should your return due date fall on a day when the ministry is not open during its regular hours of business then the due date is extended to include the next business day when the ministry is open during its regular hours of business.

Records Retention

You are required to keep, at your principal place of business, records and books of account, as well as any other documents to verify the information in the records and books that will enable the accurate determination of the tax collectible and payable under the Tobacco Tax Act, for a period of seven years following the end of your fiscal year.

For further information regarding records retention, please refer to the Tax Information Bulletin entitled Retention/ Destruction of Books and Records. Copies are available at ontario.ca/finance (enter webpage number 2217 into the 'Find page' field at the bottom of the website) or by calling the ministry at 1 866 ONT-TAXS (1 866 668-8297).

Reference No.

This is a unique number assigned by the ministry to each return and accompanying schedule(s) issued to a taxpayer. When communicating with the ministry, you must provide this unique Reference Number to identify a particular return/schedule(s), in addition to quoting your Identification Number (federal business number).

Change of Information

Please notify the ministry of any change in your name and address. When contacting the ministry, be sure to use your Identification Number found at the top left of the return. The ministry contact information is included at the end of this guide.

Delivery of Returns

Returns may be filed using ONT-TAXS online at ontario.ca/finance or by mail to

Ministry of Finance
33 King Street West
PO Box 620
Oshawa ON L1H 8E9

Returns are also accepted at ServiceOntario Centre locations on behalf of the ministry. For ServiceOntario Centre locations, hours of operation and telephone numbers, visit ontario.ca (enter webpage number 4020859 into the 'Find page' field at the bottom of the website) or call toll-free 1 888 745-8888 (TTY toll-free 1 800 268-7095).

Enquiries

Toll free 1 866 ONT-TAXS (1 866 668-8297)
Hours of Service Monday to Friday
8:30am to 5:00pm

Teletypewriter (TTY) 1 800 263-7776

Fax 905 433-5680

Mail
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8H9

Website ontario.ca/finance

Instructions to Complete the Return

Identification

If your Legal Name, Address and Identification Number are pre-printed, please verify the information. If the information is incorrect, make the necessary corrections on the Return. If blank, record your Legal Name, Address, and Identification Number (federal business number) if you have one.

Reporting Period

The start and end dates for the reporting period covered by your return. Verify that the pre-printed reporting period (year/month/day) is correct.

Indicate if there was No Activity during this reporting period or if it is an Amended return by placing an X in the appropriate box.

Tobacco Tax Refund Calculation

Line 1 Ontario Tax Paid Purchases from all Suppliers:
Enter the grand total tax amount for marked cigarettes and tobacco products other than cigarettes and cigars from the Ontario Tax Paid Purchases of Tobacco Products Schedule – 10A.

Line 2 Bad Debt:
To be completed by wholesalers for loss of tobacco tax on sales to a debtor. Enter the total amount of tax loss, related to tobacco products sales, where all or part of the sale price has not been paid and has become an uncollectible debt. Attach Application for Refund Claim Summary – Bad Debt (BDT)[]. Copy of the application is available at ontario.ca/finance (enter webpage number 1795 into the 'Find page' field at the bottom of the website) or by calling the ministry at 1 866 ONT-TAXS (1 866 668 8297).

Line 3 Verifiable Losses – Loss of Product:
Enter the total tax amount of tax due to tobacco product that has been lost, destroyed, stolen or contaminated. Attach Application for Refund Loss of Product (PRL)/ Overpayment of Tax [] package.

Copy of the above application is available at ontario.ca/finance (enter webpage number 1795 into the 'Find page' field at the bottom of the website) or by calling the ministry at 1 866 ONT-TAXS (1 866 668 8297).

Line 4 Refund Due:
Add lines 2 and 3 to determine your refund amount.To calculate the Net Tax Due, subtract line 10 or 11 from line 9. This is the amount of the payment that must accompany your Return.

Certification

The Return must be signed and dated by an authorized signing officer.

The information contained in the return must, to the knowledge of the authorized signing officer, be true, correct and complete.

If you are not filing your return through ONT-TAXS online then the return must be signed and dated by an authorized signing officer. The information contained in the return must, to the knowledge of the authorized signing officer, be true, correct and complete. If this Return is signed by someone other than an employee of the company, a properly completed Authorizing or Cancelling a Representative [PDF - 407 KB] form must be returned to the ministry. Forms are available on the Ministry of Finance Internet ontario.ca/finance (enter webpage number 113 into the 'Find page' field at the bottom of the website) or may be requested by telephone at the contact numbers listed in this guide. The name and title of the person signing the Return must also be printed in the space provided.

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