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.
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.
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.
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.
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.
To obtain the most current version of this document, visit ontario.ca/finance and enter 2307 in the find page field at the bottom of the webpage or contact the ministry at 1 866 668-8297 (1 800 263-7776 for teletypewriter).