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.
Eligibility
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
- Complete the application form.
- 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.
Cost
| 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