(c) “cigar”
means a roll intended for smoking, the filler, binder or wrapper of which
consists in whole or in part of natural or reconstituted leaf tobacco, and that
is likely to be offered to or purchased by the public as a cigar, cigarillo or
cheroot;
(d) “cigarette”
means a roll, tubular construction or preformed plug intended for smoking that
(i) consists in whole or in part of fine cut or uncut tobacco,
(ii) contains no more than 25% reconstituted leaf tobacco by weight,
(iii) is wrapped in a paper wrapper, and
(iv) is likely to be offered to or purchased by the public as a
cigarette,
and where any cigarette
exceeds 102 mm in length, each 76 mm or less of the cigarette shall be
considered to be a separate cigarette;
(e) “collection
period” means
(i) in the case of a wholesaler who is not a manufacturer, a calendar
month, and
(ii) in the case of any other tax collector, a period approved by the
Minister;
(e.1) “duty
free shop” means a duty free shop as defined in the Excise Tax Act
(Canada);
(f) “exempt
sale retailer” means a retailer who is registered under the Act to sell tobacco
to consumers who are exempt from tax under the Act or under an Act of
Parliament;
(g) “fine
cut tobacco” means loose tobacco that has been refined to the point where it is
ready to be formed into a cigarette or tobacco stick;
(g.1) “identification
card” means
(i) a card issued under the Indian Act (Canada) indicating
that the holder is an Indian, if the Minister has agreed with the issuer of the
card to accept the card for the purposes of the Act and this Regulation, or
(ii) a ministerial identification card issued by the Minister under
section 13.2;
(h) “Indian”
means an Indian as defined in the Indian Act (Canada);
(i) “Indian
band” means a band as defined in the Indian Act (Canada);
(i.1) “manufacture”,
in respect of tobacco, includes any step in the processing of raw leaf tobacco
into the tobacco product, including packing, stemming, reconstituting,
converting or packaging;
(i.2) “manufactured
tobacco” means tobacco, other than cigars or packaged raw leaf tobacco, that is
manufactured;
(j), (k) repealed
AR 157/99 s2;
(l) “mark‑point”
means a location authorized by the Minister for the purposes of marking
packages, cartons or cases;
(m) “package”
means a container in which fine cut tobacco, tobacco sticks or cigarettes,
which are not already in a container, are packed;
(m.1) “raw
leaf tobacco” means unmanufactured tobacco or the leaves and stems of the
tobacco plant;
(n) “reserve”
means a reserve as defined in the Indian Act (Canada);
(o) “tear
tape” means the band of ribbon that is used to tear open the wrapping that
encloses a package;
(p) “tobacco
stick” means a product that meets the definition of a cigarette except that at
the time of sale to the consumer it is not wrapped in the paper wrapper
required for smoking, and where any tobacco stick exceeds 90 mm in length,
each 60 mm or less of the tobacco stick shall be considered to be a
separate tobacco stick.
AR 115/89
s2;27/92;194/94;157/99;233/2003;223/2004
1.1 An application for a wholesaler’s or importer’s
licence or for a renewal of a wholesaler’s or importer’s licence shall be in
the form provided by the Minister.
AR 273/83
s1;115/89;194/94
2(1) Every wholesaler and importer shall
display his licence, prominently at each of his places of business.
(2) If a wholesaler or importer has no place of
business in Alberta, he shall keep his licence with him at all times while
doing business in Alberta and shall produce it on request to any officer and on
request to any wholesaler, importer, retailer or consumer with whom he
transacts business.
AR 273/83 s2;194/94
3(1) A wholesaler’s or importer’s licence
expires when the wholesaler or importer, as the case may be, no longer carries
on business in Alberta as a wholesaler or importer.
(2) This section applies to licences
issued before or after this section comes into force.
AR 273/83 s3;48/98
4 A wholesaler or importer who changes the name
under which he is carrying on business or the address of any place of business
or who expands his business to a new place of business shall immediately notify
the Minister in writing of the change.
AR 273/83 s4;194/94
5 If a wholesaler’s or importer’s licence has been
lost, destroyed or defaced, the wholesaler or importer shall immediately advise
the Minister of the loss, destruction or defacement and the Minister may issue
a copy of the licence.
AR 273/83 s5;194/94
6 A wholesaler or importer who ceases to be a
wholesaler or importer shall immediately return his licence to the Minister.
AR 273/83 s6;194/94
6.1 Every wholesaler, importer and
retailer must keep records and books of account in a form and containing
information that will readily enable the Minister to make an accurate
determination
(a) of
taxes collected or to be collected for the purposes of the Act,
(b) of
transactions in tobacco that is black stock,
(c) of
transactions in tobacco marked for tax‑paid sale in Alberta, and
(d) of transactions in tobacco not marked for
tax‑paid sale in Alberta, other than black stock.
AR 157/99 s3;233/2003
7 Repealed AR 194/94 s5.
7.1(1) A tax collector must, in respect of
each collection period,
(a) submit
to the Minister a return in the form provided by the Minister, and
(b) remit
the amount of the tax required to have been collected by the tax collector as
computed in the return.
(2) The
return and the tax collected must be received by the Minister on or before the
28th day after the end of the collection period.
(3) The Minister may require a tax collector to
furnish a surety bond, bank guarantee or evidence of other financial
arrangements satisfactory to the Minister in an amount satisfactory to the
Minister but not exceeding an amount equal to 3 times the amount of the
estimated tax that would be collected by the tax collector for each collection
period.
AR 157/99 s4
7.2(1) An importing consumer who is
required to pay tax in accordance with section 3(1.03) of the Act must
(a) submit
to the Minister a return in the form provided by the Minister, and
(b) remit
the amount of tax payable.
(2) The return and tax must be received by the
Minister on or before the 10th day after the day the tobacco was acquired or
received in Alberta.
AR 233/2003 s4
8 If a tax collector fails to
remit all or any portion of the amount of tax required to have been collected
by him and remitted to the Minister at the time prescribed by the Minister,
interest accrues on the unremitted amount at the rate prescribed in section 9.1
from the day the amount was to have been remitted until the day it is remitted.
AR 273/83
s8;398/86;194/94
9(1) If a person who is not a tax
collector, but who is required to remit tax to the Minister, fails to remit all
or any portion of the tax that he has collected, interest accrues on the
unremitted amount at the rate prescribed in section 9.1 from the day the amount
was to have been remitted until the day it is remitted.
(2) If a person is assessed a penalty under section
35 or 38 of the Act, interest accrues on any unpaid portion of the assessed
amount from the date of mailing of the notice of assessment until the day the
assessed amount is paid in full.
AR 273/83
s9;438/83;398/86;15/91;194/94;251/2001
9.1 For the purposes of section 34
of the Act and sections 8 and 9 of this Regulation, interest that is payable is
simple interest at the rate prescribed for the purposes of section 39 of the Alberta
Corporate Tax Act.
AR 398/86
s4;48/98;157/99;251/2001
10(1) The Minister may, on receipt of an
application in the form provided by the Minister, pay a refund of tax
(a) that
was remitted in respect of tobacco that was stolen or destroyed prior to being
sold to a consumer, or
(b) that
was remitted by a wholesaler in respect of sales made to a wholesaler or
retailer on credit, where all or a portion of the amount of the debt in respect
of the sale becomes uncollectible.
(2) The
applicant must notify the Minister of the loss within 30 days of the date the
applicant first becomes aware of it.
(3) An
application for a refund must be accompanied by sales invoices, ledgers and any
other records, documents and evidence required
(a) to
prove the claim, and
(b) to
determine the amount of tax that was remitted, and the amount of tax to be
refunded.
(4) An
application for a refund must be received by the Minister,
(a) in
the case of a refund referred to in subsection (1)(a), within one year after
the date the theft or destruction was discovered by the applicant, and
(b) in
the case of a refund referred to in subsection (1)(b), within 90 days of the
earlier of
(i) the date that a Notice of Bankruptcy or a notice of the
appointment of a receiver is received by the applicant, and
(ii) the date that the applicant identifies the debt as an amount to
be claimed as an uncollectible debt for income tax purposes.
(5) For
the purposes of this section, a debt is not an uncollectible debt unless the
applicant
(a) has
exhausted all efforts to collect the debt that would reasonably be expected to
be made by a creditor who is dealing at arm’s length with a debtor, and
(b) in
the case of a bankruptcy or receivership, has filed a claim with the trustee or
receiver that includes the amount of the tax owing shown separately.
(6) The
amount of refund that the Minister may pay in respect of a refund referred to
in subsection (1)(b) is to be calculated in accordance with the following
formula:
Amount of Refund = A x C
B
where
A is the amount of the uncollectible debt at
the time of the application;
B is the original amount of the debt at the
time of the sale;
C is the amount of tax that was remitted
relating to the sale.
AR 273/83
s10;28/85;194/94;48/98;223/2004
11 Repealed AR 48/98 s4.
12(1) If, in the opinion of the Minister,
a tax collector or retailer has misrepresented a material fact, his application
for refund under section 10 or 11 shall be disallowed and no refund shall be
made.
(2) If an application for a refund does not comply
with section 10(2), the Minister may pay the refund if, in his opinion, the
deficiency in the application does not prevent the Minister from collecting the
tax from another person.
AR 273/83
s12;226/88;15/91;194/94;48/98
12.1 Repealed AR 223/2004 s4.
12.2(1) A person who wishes to become registered as an exempt sale
retailer or a duty free shop must apply to the Minister in a form provided by
the Minister in respect of each location in which the person intends to make
tax-exempt sales.
(2) A
person registered under this section is subject to the terms and conditions
imposed, from time to time, by the Minister.
(3) No
person shall sell tobacco without collecting the tax imposed by the Act unless
the Minister has acknowledged the registration of the person as an exempt sale
retailer or a duty free shop.
(4) The
Minister may refuse to register a person as an exempt sale retailer or a duty
free shop
(a) if
the person has contravened
(i) the Act or the regulations made under the Act,
(i.1) a term or condition imposed under subsection (2),
(ii) an Act or regulation of Alberta that imposes any tax, or
(iii) a law in force in another jurisdiction that governs the sale of
tobacco or the levying of a tax on tobacco in that jurisdiction,
or
(b) if
the person is not dealing at arm’s length with a person who has contravened a
law referred to in clause (a).
(5) The
Minister may cancel or suspend the registration of an exempt sale retailer or a
duty free shop if the Minister is satisfied that the exempt sale retailer or a
duty free shop has contravened
(a)
the Act or the regulations made under the Act,
(b) any
other Act or regulation of Alberta that imposes any tax, or
(c) any term or condition imposed under
subsection (2).
AR 194/94
s10;48/98;157/99;233/2003
12.3(1) For the purposes of section 4.1 of the Act, the Minister
may, on application, issue a permit.
(2) A
permit is subject to the terms and conditions set out in the permit.
(3) The
Minister may refuse to issue a permit to a person
(a) who
has contravened the Act or the regulations made under the Act,
(b) who
has contravened any other Act or regulation of Alberta that imposes any tax,
(c) who
has failed to comply with the terms or conditions of a previous permit, or
(d) if
the Minister has reason to believe that the cigarettes, tobacco sticks, fine
cut tobacco, cigars or tobacco in respect of which the application is made will
be dealt with other than in accordance with the Act or the regulations or a
term or condition of the permit.
(4) The
Minister may, by serving a notice in writing on the permit holder, cancel a
permit for any cause for which the Minister could refuse to issue a permit
under subsection (3).
(5) For
the purposes of this section, a voucher or electronic record created pursuant
to section 13.1 is deemed to be a permit issued under subsection (1).
(6) For the purposes of this section, a receipt
issued by a duty free shop is deemed to be a permit issued under subsection
(1).
AR 233/2003 s6;223/2004
13(1) For the purposes of this section and
sections 13.1 and 13.3, “tax‑exempt sale” means a sale of tobacco to a
person without collecting the tax in accordance with section 3(3) of the Act.
(1.1) In
the case of a tax‑exempt sale of cigarettes, tobacco sticks and fine cut
tobacco by an exempt sale retailer, only cigarettes, tobacco sticks and fine
cut tobacco that are black stock may be sold.
(2) An
exempt sale retailer may make tax‑exempt sales only to persons referred
to in subsection (2.1)(a) to (c).
(2.01) In
the case of a tax‑exempt sale of tobacco products by a duty free shop,
only tobacco products that are black stock may be sold.
(2.02) A
duty free shop may make tax‑exempt sales only to persons referred to in
subsection (2.1)(d).
(2.1) Notwithstanding
section 3 of the Act, the following are exempt from the payment of tax:
(a) the
Government of Canada, if the seller obtains from the purchaser certification
that the purchase is for the use of the Government of Canada;
(b) a
member of the Diplomatic Corps eligible for inclusion in the Diplomatic
Consular and other Representatives in Canada, as published by the
Government of Canada, and the armed forces of other countries stationed in
Canada, where the tobacco is for consumption by the purchaser or by others at
the purchaser’s expense;
(c) an
Indian or Indian band only if
(i) the purchaser presents to the exempt sale retailer at the time of
purchase, a valid identification card,
(ii) it is reasonable to believe that the tobacco is not being
purchased for resale or for export to another jurisdiction, and
(iii) the sale is made
(A) on a reserve,
(B) on the settlement known as the Garden River
Settlement, located in the south-west corner of Wood Buffalo National Park, if
the sale is made between September 10, 1997 and September 9, 1998 or such later
date as the Minister determines, or
(C) on the land legally described as Plan 0322267,
Block 1, Lot 1, excepting thereout all mines and minerals, as long as that
land is owned by Heart Lake Natural Resource Development Incorporated on behalf
of the Heart Lake First Nation and if the sale is made before March 1, 2007, or
such later date as the Minister determines;
(d) persons who are about to leave Canada when
the purchase is made at the duty free shop.
AR 273/83
s13;15/91;27/92;194/94;48/98;157/99;251/2001;
233/2003;223/2004;29/2006
13.1(1) The Minister may require an exempt
sale retailer to complete a voucher for some or all of the tax‑exempt
sales made by an exempt sale retailer, and may determine the information that
is to be contained in the voucher.
(2) The
Minister may require an exempt sale retailer to complete and maintain records
in electronic form instead of vouchers, and may determine the nature and form
of the records to be maintained.
(3) An exempt sale retailer shall not make a tax‑exempt
sale unless the retailer has complied with subsection (1) or (2), as the case
requires.
AR 27/92 s4;194/94;48/98
13.2(1) After receipt of an application on a
form provided by the Minister, the Minister shall issue a ministerial
identification card to an Indian if the Minister is satisfied that the Indian
is 16 years of age or older.
(2) After
receipt of an application on a form provided by the Minister, the Minister
shall issue a ministerial identification card to an Indian band, if all or part
of the reserve of the Indian band is located in Alberta or the Indian band has
an office in Alberta.
(3) A
ministerial identification card expires on the date specified on the card.
(4) For
the reasons set out in subsection (5), the Minister may,
(a) in
the case of a ministerial identification card, cancel the identification card,
and
(b) in
the case of an identification card referred to in section 1(g.1)(i), declare
the identification card to be invalid for the purposes of the Act and this
Regulation.
(5) For
the purposes of subsection (4), the reasons are as follows:
(a) in
the case of a ministerial identification card, the Minister is satisfied that
the holder of the card does not meet the requirements of subsection (1) or (2),
as the case may be;
(b) the
holder of the identification card has not paid an amount assessed under the Act
or the Fuel Tax Act;
(c) the
identification card has been lost, stolen or destroyed;
(d) the
identification card is unusable due to damage.
(6) Where
the Minister has cancelled a ministerial identification card or has declared an
identification card referred to in section 1(g.1)(i) to be invalid, the
Minister shall notify exempt sale retailers that the identification card has
been cancelled or has been declared to be invalid, as the case may be.
(7) If
a ministerial identification card has been cancelled for the reason referred to
in subsection (5)(b), and the assessment has been paid, the Minister shall,
after receiving an application in the form provided by the Minister, issue a
replacement card.
(8) If
the Minister has declared that an identification card referred to in section
1(g.1)(i) is invalid for the reason referred to in subsection (5)(b), and the
assessment is paid, the Minister shall notify exempt sale retailers that the
identification card is again valid.
(9) If a ministerial identification card has been
cancelled for a reason referred to in subsection (5)(c) or (d), the Minister
shall, after receiving an application in the form provided by the Minister,
issue a replacement card.
AR 27/92
s4;194/94;48/98;157/99
13.21(1) Where a ministerial identification
card issued under section 13.2 has been cancelled or the Minister has declared
that an identification card referred to in section 1(g.1)(i) is invalid for the
reason referred to in section 13.2(5)(b), the Minister may, after receiving an
application in the form provided by the Minister, credit against the amount of
the assessment owing, the amount of taxes paid under the Act or the Fuel Tax
Act on any subsequent purchase of tobacco or fuel oil.
(2) A
credit under subsection (1) may only be given if
(a) the
tobacco or fuel oil is purchased from an exempt sale retailer under the Act or
the Fuel Tax Act, as the case may be, and
(b) the
sale of the tobacco or fuel oil would otherwise have been a tax‑exempt
sale under section 13 except for the fact that the person’s identification card
had been cancelled.
(3) If the amount of a credit exceeds the amount of
assessment owing, the Minister shall refund any excess amount of tax paid to
the person who paid the tax.
AR 157/99 s9
13.3(1) The Minister may pay to an exempt
sale retailer a refund of an amount of tax the exempt sale retailer has
remitted on tax‑exempt sales.
(2) An
application for a refund shall be made in a form and manner determined by the
Minister and shall be accompanied by any information required by the Minister.
(3) An
application for a refund made under this section shall be forwarded to the
Minister.
(4) The
Minister shall, as soon as possible, review the application for refund.
(5) If the Minister refuses to refund all or a
portion of an amount claimed under this section, the Minister shall cause to be
given to the exempt sale retailer a notice of disallowance specifying the
amount that the Minister will not refund, and the reasons for the refusal.
AR 27/92 s4;194/94;48/98
14 Terms and conditions in respect of the
appointment of a tax collector for the purposes of section 5 of the Act include
(a) that
he holds a subsisting wholesaler’s or importer’s licence issued by the
Minister, and
(b) that he enters into a tax collector’s agreement
with the Minister.
AR 273/83
s14;15/91;194/94;251/2001
14.1(1) The Minister may, on application,
issue a permit to any person to mark tobacco at a mark‑point.
(2) The
permit may contain any conditions or restrictions that the Minister considers
necessary.
(3) A
marking permit holder shall not mark packages, cartons or cases anywhere other
than at a mark‑point.
(4) A
marking permit holder shall obtain all tear tape used to mark tobacco for sale
in Alberta from a person who is a holder of a licence under section 14.9 to
produce tear tape.
AR 194/94
s14;48/98;223/2004
14.2 Each
package, carton and case containing cigarettes, tobacco sticks or fine cut
tobacco to be sold in Alberta to a consumer other than a person referred to in
section 13(2.1) must be marked in accordance with sections 14.4, 14.5 and 14.6,
as the case may be.
AR 194/94
s14;48/98;157/99;223/2004
14.3 Each package, carton and case
that a retailer provides to a person in Alberta without charge, or for no
consideration, must be marked in accordance with sections 14.4, 14.5 and 14.6,
as the case may be.
AR 194/94 s14
14.4(1) For the purposes of sections 14.2
and 14.3, each package of cigarettes or tobacco sticks that is manufactured in
Canada must be marked by a marking permit holder with the following text on a
tear tape approved by the Minister
CANADA DUTY PAID - DROIT
ACQUITTÉ - ALBERTA
(2) The
text must be in “Helvetica 8 point” type and the colour of the text must be in
process black, 100%.
(3) The
tear tape must not be less than 4.5 millimetres in width and the background
colour of the tear tape must be in “Pantone Red 485”, 100%.
(4) For
the purposes of sections 14.2 and 14.3, each package of fine cut tobacco must
either be marked in accordance with subsections (1) to (3) or in a manner
approved by the Minister.
(5) For the purposes of sections 14.2 and 14.3,
each package, carton and case containing cigarettes, tobacco sticks or fine cut
tobacco imported into Canada for sale in Alberta must be marked in a manner
approved by the Minister.
AR 194/94
s14;48/98;157/99;233/2003;223/2004
14.5 For the purposes of sections
14.2 and 14.3, each carton must have affixed or imprinted by a marking permit
holder, as the case may be, on each end sticker that seals the end flaps of the
carton or, if the carton is a cardboard box, at each end of the box, a
rectangle
(a) at
least 2.9 centimetres wide and at least 1.4 centimetres high,
(b) surrounded
by a border 1.5 points thick in process black, 100%, and
(c) bearing the inscription “ALBERTA” in process
black, 100% on a background in “Pantone Red 485”, 100% in “Helvetica 10 point”
type and in uppercase letters.
AR 194/94
s14;48/98;157/99
14.6(1) For the purposes of sections 14.2
and 14.3, each case must be marked by a marking permit holder with the
inscription “ALBERTA”.
(2) The mark must be placed on the top of any 2
opposite face sides of the case and the inscription must be in process black,
100% and in uppercase letters at least 38.1 millimetres high.
AR 194/94
s14;48/98;157/99
14.7(1) Every manufacturer and wholesaler
shall in respect of packages, cartons and cases shipped to, stored in or sold
or intended for sale in Alberta by the manufacturer or wholesaler establish and
maintain an accounting system satisfactory to the Minister that provides an
accounting of
(a) the
number of packages, cartons and cases that are marked in accordance with
sections 14.4, 14.5 and 14.6,
(b) the
number of packages, cartons or cases shipped to Alberta that are black stock,
and
(c) the
number of packages, cartons and cases that are not marked for tax‑paid
sale in Alberta, other than black stock.
(2) The accounting required by subsection (1) must
be made in the form and manner specified by the Minister and at the times
specified by the Minister.
AR 194/94
s14;157/99;223/2004
14.8(1) A manufacturer shall not store in
Alberta cigarettes, tobacco sticks or fine cut tobacco or packages, cartons or
cases that bear the mark of another jurisdiction, except at a mark‑point.
(2) A person shall not mark packages, cartons or
cases other than at a mark‑point.
AR 194/94
s14;157/99;223/2004
14.81 The Minister may require
information that must be shown on any package containing tobacco.
AR 233/2003 s9
14.9(1) No person shall produce tear tape for use in Alberta except
under the authority of a licence issued by the Minister under this section.
(2) The Minister may, on application by
a person who agrees to comply with this section, issue a licence authorizing
the applicant to produce tear tape for use in Alberta.
(3) A licensee under this section shall
(a) take
reasonable steps to ensure the security of tear tape in its possession,
(b) mark
the tear tape produced by the licensee in a manner approved by the Minister
that enables the tear tape to be identified as having been produced by the
licensee,
(c) keep
accurate records of the quantity of tear tape
(i) produced by the licensee,
(ii) sold by the licensee, and
(iii) maintained in the licensee’s inventory,
(d) allow
a peace officer or an employee or agent of the Government of Alberta reasonable
access to the records referred to in clause (c) for the purpose of auditing the
licensee’s compliance with this section,
(e) provide
to the Minister, on request, any records required to be kept under this
section, and
(f) ensure
that tear tape produced by the licensee is sold only to persons who have
obtained a permit under section 14.1(1).
(4) The Minister may
(a) refuse
to issue a licence under this section to an applicant who fails to satisfy the
Minister that he or she will comply with subsection (3), and
(b) suspend or cancel a licence issued under
this section if the licensee fails to comply with subsection (3).
AR 223/2004 s12
14.91(1) Any person required to keep records
under section 14.9 shall retain those records, together with every account and
voucher necessary to verify the information contained in the records, until the
expiration of 4 years from the end of the last fiscal year to which the records
relate.
(2) Notwithstanding
subsection (1), if the Minister is of the opinion that it is necessary for the
administration of the Tobacco Tax Act and this Regulation, the Minister
may, by a demand served personally or by registered letter or certified mail,
require any person who is required to keep records under section 14.9 to retain
those records, together with every account and voucher necessary to verify the
information contained in the records, for any longer period specified in the
demand.
AR 223/2004 s12
15 The Tobacco Tax Regulations
(Alta. Reg. 175/69) are repealed.
AR 273/83 s15
