Tobacco Tax Program

Tobacco Manufacturers

Alternative methods for fuel and tobacco wholesalers filing tax returns and making payments during postal strike: tax bulletin 5091

Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

Tobacco Manufacturer Permit

Tobacco manufacturers need a Tobacco Manufacturer Permit to manufacture tobacco products for distribution, sale or storage in Nova Scotia.

Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Tobacco wholesaler bookkeeping requirements and consequences of noncompliance: tax bulletin 5028

Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.

Tobacco Wholesalers

Alternative methods for fuel and tobacco wholesalers filing tax returns and making payments during postal strike: tax bulletin 5091

Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

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.

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

Tax rebate for uncollectable fuel and tobacco accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco wholesalers and retailers that have uncollectable accounts written off as bad debt.

Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Tobacco Wholesale Vendor’s Permit

You need a Tobacco Wholesale Vendor’s Permit to sell, store and distribute tobacco products to retailers.

Tobacco wholesaler bookkeeping requirements and consequences of noncompliance: tax bulletin 5028

Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.

Letter of Authority

Authorize a representative: tobacco tax licence, refund or rebate applications

Have someone represent you or speak on your behalf about your tobacco tax licence, refund or rebate application.

Designated Tobacco Retail Vendor

Designated Tobacco Retail Vendor’s Permit to sell to First Nation customers on reserves

Retail stores on reserves need a Designated Tobacco Retail Vendor’s Permit to sell tobacco products tax-free to First Nation customers.

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

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.

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Limit on quantities of tobacco products retail vendors can sell to consumers and how much tobacco a consumer can possess: tax bulletin 5033

Covers the limit on buying and selling cigarettes, cartons of cigarettes, fine-cut tobacco and other tobacco products.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

Tax rebate for uncollectable fuel and tobacco accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco wholesalers and retailers that have uncollectable accounts written off as bad debt.

Tobacco marking requirements for retailers: tax bulletin 5094

Covers new marking requirements for tobacco products sold in the tax paid-market and the date when the new stamp is mandatory.

Tobacco retail vendor permit guidelines: tax guide 2014

Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.

Tobacco retailer requirements: tax bulletin 5029

Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Tobacco Retail Vendor

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

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.

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Limit on quantities of tobacco products retail vendors can sell to consumers and how much tobacco a consumer can possess: tax bulletin 5033

Covers the limit on buying and selling cigarettes, cartons of cigarettes, fine-cut tobacco and other tobacco products.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

Tax rebate for uncollectable fuel and tobacco accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco wholesalers and retailers that have uncollectable accounts written off as bad debt.

Tobacco marking requirements for retailers: tax bulletin 5094

Covers new marking requirements for tobacco products sold in the tax paid-market and the date when the new stamp is mandatory.

Tobacco retail vendor permit guidelines: tax guide 2014

Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.

Tobacco Retail Vendor’s Permit

Retail stores need a Tobacco Retail Vendor’s Permit to sell tobacco products.

Tobacco retailer requirements: tax bulletin 5029

Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Tobacco wholesaler bookkeeping requirements and consequences of noncompliance: tax bulletin 5028

Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.

Tobacco Importers

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit to Purchase and Sell Unstamped Tobacco

Tobacco wholesale vendors need a Permit to Purchase and Sell Unstamped Tobacco to buy and sell unmarked tobacco products.

Permit to Stamp Imported Tobacco

Retailers need a permit to stamp imported tobacco products.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Refund of Tobacco Tax

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Rebate of Tobacco Tax on Bad Debts

Tax rebate for uncollectable fuel and tobacco accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco wholesalers and retailers that have uncollectable accounts written off as bad debt.

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Compliance Measures

Tobacco tax compliance measures

Measures used to enforce tobacco tax legislation for tobacco retailers and wholesalers.

Program Information

Tobacco Tax Program: overview

How the Tobacco Tax Program is administered, tobacco tax rates and information for tobacco wholesalers, retailers and consumers.