Authorizing or Cancelling a Representative [PDF - 407 KB]
Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
Change of Address
The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
Irrevocable Standby Letter of Credit - Tobacco Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank.
Surety Bond - Tobacco Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act.
Surety Bond (SAC approved) - Tobacco Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. (Surety Association of Canada Approved)
Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
On December 16, 2004, the Budget Measures Act (Fall), 2004 received Royal Assent (c. 31, S.O. 2004). This statute includes amendments to the Electricity Act, 1998, Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act and the Tobacco Tax Act to implement measures announced in the 2004 Ontario Budget and other technical amendments to improve administrative effectiveness and enforcement, maintain the integrity and equity of the tax system and enhance legislative clarity.
Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
The Budget Measures Act, 2005 (No.2) (c.31, S.O. 2005) which received Royal Assent on December 15, 2005 includes technical amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the Electricity Act, 1998 as it relates to the gross revenue charge. These technical amendments will improve administrative effectiveness, maintain the integrity and equity of the tax system and enhance legislative clarity.
Cigar Tax Changes - Prescribed Percentage and Effective Date Fixed
This bulletin sets out the effective date of the cigar tax changes described in Ontario Tax Bulletin TT 1-2001 and the prescribed percentage rate to be used in the calculation of the taxable price of a cigar.
Enhanced Marking of Cigarettes
Regulation 1034, R.R.O. 1990 has been amended to provide for enhanced tear tape for cigarette marking.
First Nations Cigarette Allocation System
This bulletin outlines Ontario’s First Nations Cigarette Allocation System as provided for in Ontario Regulation 649/93 (O. Reg. 649/93) made under the Tobacco Tax Act.
Highlights from the 2006 Ontario Budget
The Budget Measures Act, 2006 received Royal Assent on May 18, 2006. It included a number of measures relating to the above noted statutes.
Ministry of Finance Inspectors
Starting late April, 2006, Revenue Inspectors will begin focusing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
Overview of Tobacco Tax
In addition to providing general information on the application of Ontario's tobacco tax, this bulletin outlines the specific registration, reporting, remitting and record-keeping requirements of ministry-designated and non-designated tobacco wholesalers, retailers, importers, exporters, interjurisdictional transporters and consumers.
Refund Application Changes for Motor Fuel and Tobacco Tax
As of March 29, 2010, refund applications for fuel, gasoline and tobacco refunds will be available online in a fill-and-print format, eliminating the automatic mail-out of paper copies.
Refund of Tax on Exported Tobacco
This bulletin provides information on the requirements under the Tobacco Tax Act for claiming tax refunds on tobacco exported from Ontario.
Return Changes, Online Services and More
The new standardized returns and associated schedules have addressed many of the administrative concerns that have been highlighted by the industry. By streamlining many of the existing processes for monthly reporting we have made it faster and easier for you to comply with the Ministry of Finance's reporting requirements.
Sale and Delivery of Unmarked Cigarettes
This bulletin reminds Ontario tobacco dealers of their statutory obligations with respect to the sale and delivery of unmarked cigarettes.
Security Requirements
The purpose of this bulletin is to provide general information about upcoming changes to the security policy.
Tax Treatment of Unverifiable Tobacco Losses
This bulletin contains important information for tobacco tax collectors as well as others involved in the distribution of tobacco products.
Taxation of Leaf Tobacco
This notice reinforces the ministry's regulations on leaf tobacco sales in Ontario for use in preparing cigarettes and/or pipe tobacco.
Temporary Prohibition of Selling, Offering for Sale and Storing Tobacco Product
This bulletin provides information about a program to temporarily prohibit the selling, offering for sale and storing of tobacco product at a retail location where a retail dealer has repeatedly contravened the Tobacco Tax Act and/or the Smoke-Free Ontario Act.
Tobacco Retail Dealers Permit
Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act.
Tobacco Stamp for Cigarettes and Fine Cut Tobacco
Effective April 1, 2013, and subject to a transition period, Ontario will adopt the federal tobacco stamping system for marking packages of cigarettes and packages of fine cut tobacco that are sold in Ontario, as announced in the 2012 Ontario Budget. The Ontario-adapted federal stamp will replace the yellow tear tape on cigarette packages.
Tobacco Tax Registrant List
The ministry maintains lists of those persons registered (hold a valid registration certificate, permit or designation) under the Tobacco Tax Act.
What to Expect from a Tobacco Inspection
This bulletin will be of interest to tobacco retail dealers as it provides information about the Ministry of Finance Tobacco Retailer Inspection Program.
