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Tobacco Tax Publications
 


The following publications are available.  The menu to your right can be used to link to the different publication categories for Tobacco Tax.

Information Circulars

Circular
Number


Title (html only)

Last
Reviewed

TTA-1R3

Overview of Tobacco Tax
  • Alberta's Tobacco Marking Program
  • Movement of Tobacco in Alberta
  • Paying Tobacco Tax
  • Enforcement
Sep-06

TTA-2R2

Offences, Penalties and Enforcement
  • Offences and Penalties
    • Consumers
    Sellers
    • Marking
    • Records
    • Returns
    • Negligence
    • False Statement
  • Enforcement
    • Inspection
    Search and Seizure
Sep-06

TTA-3R3

Purchaser of Tobacco Exempt of Tax
  • Tax-exempt Purchasers
  • Exempt Sale Retailers and Duty-free Shops
  • Exempt Sale Retailer Refunds
Sep-06

TTA-4R4

Licensing, Reporting and Remitting
  • Licensing
    • Wholesalers and Importers
    • Tear Tape Manufacturers
  • Reporting and Remitting
    Wholesalers and Importers
  • Mail Strike Contingency Plan
Sep-06

TTA-5R4

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

  • Tax Rates
Sep-06

Special Notices/Bulletins


Notice or Bulletin (html only)
Last
Reviewed
Vol. 3 No. 8 - Taxation of Cigars 08/30/06
Vol. 3 No. 7 - Alberta Tobacco Markers Must Purchase Alberta Tear Tapes From Licenced Tear Tape Producers 03/31/05
Notice Concerning Collection of Alberta Tobacco Taxes 08/29/03
Vol. 3 No. 6 - Alberta Tobacco Tax on Importation of Tobacco into Alberta 08/29/03
Vol. 3 No. 5 - Cigar Tax Rate Decrease 07/25/03
Vol. 3 No. 4 - Taxable Price of Cigars 04/04/02
Vol. 3 No. 3 - Tobacco Tax Increase 03/19/02
Alberta Tobacco Tax Bulletin - Information for Tobacco Retailers Cancelled

 


Contents of this section below

 

Page Last Updated:  September 18, 2006


   


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