• Wholesalers (permit)
• Importers who, during the past 12 months, brought tobacco in bulk* into Ontario (registration certificate)
• Exporters who, during the past 12 months, took tobacco in bulk* out of Ontario (registration certificate)
• Collectors (designation)
• Cigar tax collectors (designation)
• Manufacturers (registration certificate)
• Markers (permit)
• Stampers (permit)
• Interjurisdictional transporters (registration certificate)
• Persons who purchase and sell unmarked cigarettes (permit)
• Persons who are not registered as either an importer or exporter and who transport tobacco in bulk from a location outside Ontario to another location outside Ontario (transit permit)
• Persons who sell or deliver Ontario tobacco to consumers (vendor’s permit under the Retail Sales Tax Act)
• Tear Tape Manufactuers (permit)

"Tobacco in bulk" means 10,000 or more cigarettes, 200 or more cigars, or 10 kilograms or more of any tobacco, other than cigarettes or cigars.

To be registered as an Importer and/or Exporter, applicants must provide and maintain security, to the Ministry of Finance, in the form of a surety bond or letter of credit.  This helps to protect the ministry against the loss of public funds in the event a registrant fails to account for tobacco tax collected or collectible.  The Tobacco Tax Act specifies security equal to three month’s tax, subject to minimums which range from $10,000 to $1,000,000, depending on registration type(s).

On August 1, 2001, the Ministry established a new category of collector – the cigar tax collector.  Cigar wholesalers and manufacturers with direct sales to consumers must be designated as cigar tax collectors.  Tobacco tax collectors and registered importers who deal in cigars must also become cigar tax collectors.  Cigar tax collectors, once registered, may purchase and sell cigars exempt of tax from/to other cigar tax collectors.  However, when selling to a retail dealer or a consumer, cigar tax collectors must collect tax on the taxable price and file a return and remit the taxes collected to the Minister.