- Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act
The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
- Basic Rules for Tobacco Retail Dealers [PDF]
This publication provides general information for tobacco retail dealers about Ontario's tobacco tax rules and the Tobacco Retailer Inspection Program.
- Cigar Tax Changes - Invoicing Requirements for Retailers
This bulletin outlines what constitutes "another reasonable means" by which a retailer may inform purchasers of the amount of cigar tax.
- Cigar Tax Changes under the Tobacco Tax Act
This bulletin deals with remaining issues that are a result of changes to cigar tax.
- 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.
- General Requirements for the Importation of Tobacco
This bulletin clarifies the application of the Tobacco Tax Act and regulations on tobacco products brought into or received in Ontario.
- Guide for completing the Tobacco Tax Interjurisdictional Return TT103
The information in this guide will help you complete the Tobacco Tax Interjurisdictional Transporter Return - TT103.
- Guide for completing the Tobacco Tax Non-Collector Wholesaler Return TT101A
The information in this guide will help you complete the Tobacco Tax Non-Collector Wholesaler Return - TT101A.
- Guide for completing the Tobacco Tax Return TT101S
The information in this guide will help you complete the Tobacco Tax Return - TT101S.
- Highlights of Bill 186 - Supporting Smoke-Free Ontario by Reducing Contraband Tobacco Act, 2011
This bulletin provides highlights of amendments to the Tobacco Tax Act as introduced by Supporting Smoke-Free Ontario by Reducing Contraband Tobacco Act, 2011.
- Loss of Product/Overpayment of Tax - Cigarettes, Tobacco and Cigars - Schedule 3
The information in this guide will help you complete the Loss of Product/Overpayment of Tax Tobacco / Cigars / Cigarettes Schedule 3 - PRL 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.
- Procedures for Hearings under Section 20 of the Tobacco Tax Act With Respect to the Temporary Prohibition Program
This bulletin will be of interest to tobacco retail dealers who have received notice of a temporary prohibition and who have requested a hearing to show why the temporary prohibition should not be imposed.
- 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.
- Requirements for Interjurisdictional Transporters
This bulletin contains important information for interjurisdictional transporters.
- Retailers Prohibited under the Tobacco Tax Act
Retail locations subject to temporary prohibition, with the retailer's identification, are placed on this internet listing.
- 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.
- Tax Exempt Sales - Export Out of Ontario - Cigars Schedule 10 - TES [PDF]
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Cigars Schedule 10 - TES, Tobacco Tax Act.
- Tax Exempt Sales - Export Out of Ontario - Tobacco Products Schedule 9 - TES [PDF]
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Tobacco Products Schedule 9 - TES, Tobacco Tax Act.
- 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 Rate Increase, Effective May 2, 2014 [PDF]
Wholesalers of tobacco products who are not designated by the Minister of Finance as Tobacco Tax Collectors are required to take an inventory of all cigarettes and tobacco products other than cigarettes and cigars held as of 12:01 a.m., May 2, 2014.
- Tobacco Tax Registrant List
A list of those registered under the Tobacco Tax Act.