BEARLOGO

GNWT Department of Finance

 
 
 
 
 
 
 
 
 

NWT Tax Information

Introduction Legislation Tax Revenues
Personal Income Tax Fuel Tax Property Tax
Corporate Income Tax Payroll Tax Tobacco Tax
NWT Child Benefit Insurance Tax

Tobacco Tax

Tobacco Tax Forms

Tobacco Tax Rates

Information for Tobacco Retailers

Can I sell cigarettes without a permit?

No, your business must have a tobacco retail dealers permit issued in your business name and for your tobacco sales location.

I have bought an existing business. Can I use their permit?

No, you must obtain a new permit.

We have moved our business to a new location. Do I need to register again?

You must notify the tax administration section, another permit will be issued with your new address.

We have renovated our premises and our permit is lost. Do I need to register again?

You must notify the tax administration section immediately apply for a copy of your original permit.

Where can I purchase my tobacco products?

Tobacco products must be purchased from a registered NWT wholesaler or permitted NWT retail dealer. The Department of Finance’s tax administration section can provide a listing of registered wholesalers and permitted retail dealers.

How do I apply for a permit?

You may telephone, write, fax or email the tax administration section of the Department of Finance.

What is the cost of a NWT retail dealers permit?

There is no fee for a dealers permit.

I no longer want to sell tobacco products. What do I do?

Return your permit to the tax administration section within 15 days of the cessation of business.

Enforcement

The Tobacco Tax Act provides for: