Tax Bulletins - TT 1-2006 - Important Notice Concerning Changes to Tobacco Tax Rates
On January 31, 2006, the Ontario
Government announced an
increase to the tobacco tax rates,
effective as of 12:01 a.m.,
February 1, 2006.
- TT 2-2005 - Unmarked Cigarette Allocation System for First Nations
This bulletin outlines the
Unmarked Cigarette Allocation
System for First Nations in Ontario
as provided for in Ontario
Regulation 649/93 made under the
Tobacco Tax Act.
- EA/FTA/GTA/TTA/LTTA 1-2004 - Budget Measures Act (Fall), 2004: Amendments to Statutes Administered by the Motor Fuels and Tobacco Tax Branch
On December 16, 2004, the Budget
Measures Act (Fall), 2004 received
Royal Assent (c. 31, S.O. 2004).
This statute includes amendments
to the Electricity Act, 1998, Fuel
Tax
Act, Gasoline Tax Act, Land
Transfer Tax Act and the Tobacco
Tax Act to implement measures
announced in the 2004 Ontario
Budget and other technical
amendments to improve
administrative effectiveness and
enforcement, maintain the integrity
and equity of the tax system and
enhance legislative clarity.
- TT 7-2004 Budget Measures Act (Fall), 2004: Enhanced Regulatory and Enforcement Provisions under the Tobacco Tax Act
Additional enhancements to the
regulatory and enforcement
provisions of the Act as announced
in the 2004 Ontario Budget.
- TT 6-2004 - 2004 Ontario Budget - Enhanced Regulatory and Enforcement Provisions
In order to minimize the availability
of unregulated contraband
tobacco, especially to youth, and
to protect tobacco tax revenue, a
number of enhancements to the
regulatory and enforcement
provisions of the Act were
announced in the 2004 Ontario
Budget.
- TT 4-2004 - Tax Treatment of Unverifiable Tobacco Losses
This bulletin contains important
information for tobacco tax
collectors as well as others
involved in the distribution of
tobacco products.
- TT 3-2004 - Requirements for Interjurisdictional Transporters
This bulletin contains important
information for interjurisdictional
transporters.
- TT 2-2004 - Enhanced Marking of Cigarettes
This bulletin contains important
information for tear tape
manufacturers, as well as markers
of cigarettes.
- TT 1-2004 - New Requirements for Tear Tape Manufacturers and Markers of Cigarettes
This bulletin contains important
information for tear tape
manufacturers, as well as markers
of cigarettes.
- TT 2-2002 - Cigar Tax Changes: Invoicing Requirements for Retailers
This bulletin outlines what
constitutes "another reasonable
means" by which a retailer may
inform purchasers of the amount
of cigar tax.
- TT 5-2001 - Cigar Tax Changes
This bulletin deals with remaining
issues that are a result of changes
to cigar tax.
- TT 4-2001 - Cigar Tax Changes - Prescribed Percentage and Effective Date Fixed
This bulletin sets out the effective
date of the cigar tax changes
described in Ontario Tax Bulletin
TT1-2001 and the prescribed
percentage rate to be used in
the calculation of the taxable price
of a cigar.
- TT 2-2001 - Overview of Tobacco Tax
In addition to providing general
information on the application of
Ontario's
tobacco tax, this bulletin outlines
the
specific registration, reporting,
remitting
and record-keeping requirements
of
Ministry-designated and non-
designated
tobacco wholesalers, retailers,
importers,
exporters, interjurisdictional
transporters
and consumers.
- TT 1-2001 - Cigar Tax Changes
Highlights of upcoming changes to
tobacco tax on cigars.
- TT 5-2000 - Sale and Delivery of Unmarked Cigarettes
This bulletin reminds Ontario
tobacco dealers of their statutory
obligations with respect to the
sale
and delivery of unmarked
cigarettes.
- TT 4-2000 - General Requirements for the Importation of Tobacco
This bulletin clarifies the
application
of the Tobacco Tax Act and
regulations on tobacco products
brought into or received in Ontario.
- TT 3-2000 - Tax Refunds - Bad Debts and Lost, Destroyed, Stolen or Contaminated Tobacco
This bulletin outlines the changes
to the requirements in Regulation
1033, for claiming bad debt
refunds or tax refunds related to
lost, destroyed, stolen or
contaminated tobacco.
- TT 2-2000 - Selling Tobacco Products in Ontario: Information for Retail Dealers
This bulletin provides information
for
retailers regarding registration
and
compliance requirements as they
apply to
selling "marked" cigarettes and
other
tobacco products in Ontario.
- TT 1-2000 - Refund of Tax on Exported Tobacco
This bulletin provides information
on the
requirements under the Tobacco
Tax Act
for claiming tax refunds on tobacco
exported from Ontario.
- FT/GT/TT 1-2000 - Tax Refunds: Time Limitation Extended to Four Years
This bulletin provides an outline of
amendments made to the Fuel Tax
Act,
the Gasoline Tax Act and the
Tobacco Tax
Act and regulations to extend the
refund
time limitation period to a
maximum
of
four years.
- NOTICE - Taxation of Leaf Tobacco
This notice reinforces Ministry of
Finance regulations on leaf
tobacco
sales in Ontario for use in
preparing cigarettes and/or pipe
tobacco.
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