Tobacco Retailer's Licence
Finance and Treasury Board
Overview
The Tobacco Tax is a provincial tax on the purchase or consumption of tobacco products and is administered by this department. The Tobacco Retailer's Licence plays a role in the process of collection and remittance of the Tobacco Tax.
Eligibility
Any person (which includes individuals, partnerships or corporations) who wishes to purchase tobacco in the province for the purpose of resale to consumers must obtain a Tobacco Retailer's Licence.
Description
In order to apply for a Tobacco Retailer's Licence, an application must be completed and forwarded to this department along with the licence fee.
All retailer licences expire on May 31 of each year and must be renewed annually. Licences are location specific; therefore, any retailer operating multiple locations will require a seperate licence for each location.
Changes To Fees
This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:
2012-FIN-09-BusinessLicencesTobacco.pdf
Fees
Unless otherwise specified, Fees exclude the harmonized sales tax (HST).
Fee Description | Rate in $ | Effective Date YYYY-MM-DD | |
---|---|---|---|
Tobacco Retail Vendor's Licence | 100.00 | 2012-03-02 | |
Annual Renewal | 50.00 | 2012-03-02 | |
All retailer licences expire on May 31 of each year and must be renewed annually. | 2012-03-02 |
Contact Information | Location |
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