Tobacco Tax

Tobacco Tax Rates

• Cigarettes - 23.52 cents per cigarette
• Fine Cut Tobacco - 22.00 cents per gram
• Pre-proportioned Tobacco Sticks - 23.52 cents per stick
• Tobacco in any other form - 14.52 cents per gram
• Cigars - 56 % of retail selling price

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Tobacco Manufacturers

Permit Application

• Tobacco Manufacturer

Bulletins

Date	Bulletin #	Bulletin Name
Apr 04, 2013	5098	Notice to Tobacco Wholesalers and Tobacco Retailers [- 164.90 kb]
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Feb 15, 2012	5092	New Tobacco Markings for Nova Scotia [- 170.29 kb]
Jun 07, 2011	5091	Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [- 111.39 kb]
Apr 01, 2013	5090	Notice to Tobacco Retailers and Tobacco Wholesalers [- 147.95 kb]
Apr 04, 2013	5076	Historical Tobacco Tax Rates [- 164.38 kb]
Apr 01, 2012	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 147.44 kb]
Apr 01, 2012	5059	Amendments to Tobacco Wholesalers and Retail Vendor Permits [- 180.16 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 146.68 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 156.42 kb]

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Tobacco Wholesalers

Collection of Tax

Tax is applied on sales to consumers, but collected at the wholesale level and remitted monthly.

Monthly Reports

Collectors report and remit tax by the 20th day of each month based on previous month's sales.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it on the next business day.

Refunds

Wholesalers and retailers may claim tax refunds for stolen or destroyed product and rebates for uncollectible accounts.

Assessments

Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Interest on refunds is calculated from the date the tax was remitted until the refund is paid or applied to a vendor's account, but only on tax paid in error, or a paid assessment that was later reversed. Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Permit Application

• Tobacco Wholesaler
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)

Tobacco Tax Refunds - Theft of Tobacco

• Application for Tobacco Tax Refund [ - 307.24 kb]

Rebate Application

• Rebate on Bad Debts [ - 129.16 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 04, 2013	5098	Notice to Tobacco Wholesalers and Tobacco Retailers [- 164.90 kb]
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Feb 15, 2012	5092	New Tobacco Markings for Nova Scotia [- 170.29 kb]
Jun 07, 2011	5091	Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [- 111.39 kb]
Apr 01, 2013	5090	Notice to Tobacco Retailers and Tobacco Wholesalers [- 147.95 kb]
Apr 04, 2013	5076	Historical Tobacco Tax Rates [- 164.38 kb]
Apr 01, 2012	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 147.44 kb]
Apr 01, 2012	5059	Amendments to Tobacco Wholesalers and Retail Vendor Permits [- 180.16 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 146.68 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 156.42 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 158.83 kb]

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Tobacco Retail Vendor

Permit Application

• Tobacco Retail Vendor (Seller)
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)
  

Refund Application

• Application for Tobacco Tax Refund [ - 307.24 kb]

Rebate Application

• Rebate on Bad Debts [ - 129.16 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 04, 2013	5098	Notice to Tobacco Wholesalers and Tobacco Retailers [- 164.90 kb]
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Mar 15, 2012	5094	New Tobacco Markings for Nova Scotia [- 163.94 kb]
Apr 01, 2013	5090	Notice to Tobacco Retailers and Tobacco Wholesalers [- 147.95 kb]
Apr 04, 2013	5076	Historical Tobacco Tax Rates [- 164.38 kb]
Apr 01, 2012	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 147.44 kb]
Apr 01, 2012	5059	Amendments to Tobacco Wholesalers and Retail Vendor Permits [- 180.16 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 146.68 kb]
Jun 05, 2009	5033	Notice to Tobacco Retail Vendors - Revenue Act Regulations [- 111.49 kb]
Oct 18, 2010	5029	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 157.36 kb]
Oct 18, 2010	5028	Tobacco Wholesalers - Amendments to Revenue Act Regulations [- 156.42 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 158.83 kb]

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Designated Tobacco Retailers

Permit Application

• Designated Tobacco (Retail) Vendor
• Clearance Certificate for Bulk Sale of Entire Tobacco Inventory (Stock)

Refund Application

• Application for Tobacco Tax Refund [ - 307.24 kb]

Rebate Application

• Rebate on Bad Debts [ - 129.16 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 04, 2013	5098	Notice to Tobacco Wholesalers and Tobacco Retailers [- 164.90 kb]
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Mar 15, 2012	5094	New Tobacco Markings for Nova Scotia [- 163.94 kb]
Apr 01, 2013	5090	Notice to Tobacco Retailers and Tobacco Wholesalers [- 147.95 kb]
Apr 04, 2013	5076	Historical Tobacco Tax Rates [- 164.38 kb]
Apr 01, 2012	5066	Sale of Tobacco Products By Designated Retail Tobacco Vendors [- 147.44 kb]
Apr 01, 2012	5059	Amendments to Tobacco Wholesalers and Retail Vendor Permits [- 180.16 kb]
Feb 22, 2011	5055	Tobacco Tax Calculation on Cigars [- 146.68 kb]
Jun 05, 2009	5033	Notice to Tobacco Retail Vendors - Revenue Act Regulations [- 111.49 kb]
Oct 18, 2010	5029	Notice to Tobacco Retail Vendors Revenue Act Regulations [- 157.36 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 158.83 kb]

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Tobacco Importers

Permit Application

• Permit to Purchase and Sell Unmarked Tobacco
• Permit to Stamp Imported Tobacco
  

Bulletins

Date	Bulletin #	Bulletin Name
Apr 04, 2013	5098	Notice to Tobacco Wholesalers and Tobacco Retailers [- 164.90 kb]
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Feb 15, 2012	5092	New Tobacco Markings for Nova Scotia [- 170.29 kb]
Apr 04, 2013	5076	Historical Tobacco Tax Rates [- 164.38 kb]

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Tobacco Stamps

Packages of cigarettes, packages of tobacco sticks and packages of fine cut must bear the Nova Scotia pantone purple colored stamp.

Tobacco products sold to status Indians from designated retail vendors located on reserves require the federal peach colored stamps labeled "CANADA DUTY PAID". These tobacco products are to be sold only on reserves by designated retailers and only to status Indians.

Diplomats, exports by ships chandlers and duty free shops purchase "CANADA DUTY PAID" and interprovincial wholesalers can carry stock stamped for other provinces.

The Minister of Service Nova Scotia and Municipal Relations for Nova Scotia, The Minister of Finance and Municipal Relations for Prince Edward Island and the Commissioner of Revenue for the Canada Revenue Agency signed an agreement whereby Prince Edward Island will use Nova Scotia's pantone purple colored stamp.

 

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Tobacco Sales to First Nations

Tobacco products sold to Status Indians from designated retail vendors located on reserves require the federal peach colored stamps labelled "CANADA DUTY PAID". These tobacco products can only be sold to Status Indians.

Agreements are in place with each individual band council establishing the quantities and identifying the designated retailers and wholesalers. The quantities are based on population and are increased for special events upon approved requests. Some band councils have become their own "designated wholesaler" for the purpose of selling exempt product on their reserve lands only.

The Commission informs the designated wholesale suppliers (of authorized designated retailers) of the monthly allocations.

 

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Compliance Measures

• Tobacco Tax Compliance Measures [ - 158.45 kb]

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Letter of Authority

If you wish to authorize someone else to speak on your behalf concerning an application, you can fill out the section on the application authorizing a representative or you can submit a Letter of Authority form to authorize a representative.

Letter of Authority Form

• Authorization Form [ - 223.41 kb]

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Tobacco Tax Refunds - Theft of Tobacco

• Application for Theft of Tobacco Refund [ - 307.24 kb]

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Rebate of Tobacco Tax on Bad Debts

Information

• Information for Rebate on Bad Debts [ - 158.83 kb]
• Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [ - 127.80 kb]

Application

• Rebate on Bad Debts [ - 129.16 kb]

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Crime Stoppers Videos on Illegal Tobacco

• Crime Stoppers Videos on Illegal Tobacco
• Illegal Tobacco - Don't Get Burned

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