Circular
Number |
Title (html only)
|
Last
Reviewed |
|
Overview
of Tobacco Tax
- Alberta's
Tobacco Marking Program
- Movement of Tobacco in Alberta
- Paying Tobacco Tax
- Enforcement
|
Sep-06 |
|
Offences,
Penalties and Enforcement
- Offences and
Penalties
Sellers
- Marking
- Records
- Returns
- Negligence
- False Statement
- Enforcement
Search and Seizure
|
Sep-06 |
|
Purchaser of Tobacco Exempt of Tax
- Tax-exempt Purchasers
- Exempt Sale Retailers and Duty-free Shops
- Exempt Sale Retailer Refunds
|
Sep-06 |
|
Licensing,
Reporting and Remitting
- Licensing
- Wholesalers and Importers
- Tear Tape Manufacturers
- Reporting
and Remitting
Wholesalers and Importers
- Mail Strike Contingency Plan
|
Sep-06 |
|
Administration
- Records
- Wholesalers, Importers and Retailers
- Manufacturers of Tear Tape
- Objections
and Appeals
- Refunds of
Tobacco Tax
- Uncollectible Accounts
- Stolen or Destroyed Tobacco
- Recoveries
|
Sep-06 |
TTA-6 |
Waiver or Cancellation of Penalties or Interest
- Waivers of Penalty or Interest
- Extraordinary Circumstances
- Circumstances under which Waivers Will Not Be Made
- Other Considerations
- Waiver Application Procedures
|
Sep-06 |
TTA-7 |
Consumers Paying Alberta Tobacco Tax
- Consumers Purchasing Tobacco in Alberta
- Consumers Possessing Tobacco in Alberta
- Consumers Receiving Tobacco from Outside Alberta
- Consumers Bringing Tobacco into Alberta
- Tobacco from Outside Canada
- Tobacco from Ohter Provinces or Territories
- Possession Limites - Tobacco Not Alberta-marked
|
Sep-06 |
TTA-8 |
Alberta Tobacco Tax Rates
|
Sep-06 |