Get a Clearance Certificate to sell entire tobacco inventory in bulk sale

Apply for a Clearance Certificate to sell your entire tobacco inventory (stock) in a bulk sale.

Use the Application for Clearance Certificate – Bulk Tobacco Sales (Sale of Business) Form to apply for a Clearance Certificate. The certificate allows tobacco wholesalers and retailers to sell their entire tobacco inventory (stock) in a bulk sale.

The Clearance Certificate confirms that the seller has paid all taxes collected or due under Part 3 of the Revenue Act. A prospective buyer must get a copy of the Clearance Certificate from the seller. If they don’t, they’re responsible (liable) for all taxes collected or due by the seller.


You can apply if you’re a tobacco wholesaler or retailer who wants to sell your entire tobacco inventory. You need to submit the application at least 6 weeks before the expected date of sale.

How to register

  1. Complete the application form.
  2. Send your completed application by mail. Or drop it off at the Audit and Enforcement office.

How long it takes

It should take 1 to 2 weeks to get the certificate. It can take longer if more information is needed or if your application hasn’t been filled in correctly.


Activity Fee
Registration $124.60

Payment options

Visa, MasterCard, American Express, Interac® Online, debit card, cheque, money order, cash. A cheque or money order should be made payable to the Minister of Finance. Payment options may vary depending on how you apply.

Before you start

Make sure you have:

  • your location number and permit number from Retail Vendor’s Permit or Wholesaler Vendor’s Permit
  • name and contact information of the prospective buyer

Registration form