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If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
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Forms

• This package contains the required application forms to apply for a BDT refund.
• Application for Refund Loss of Product (PRL) / Overpayment of Tax This package contains the required application forms to apply for a PRL refund.
• This package contains the required application forms to apply for a TES refund.
• This package contains the required application form to apply for a Tobacco Retail Dealer's Permit.
• This package contains the required application forms to register for Raw Leaf Tobacco.
• Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Use this form to start direct bank deposit.
• This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. The Letter of Credit must be issued by and redeemable at an �������� branch of a Canadian Chartered Bank.
• Form used to file an objection.
• This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. (Surety Association of Canada Approved)
• Wholesalers of tobacco products in �������� (other than ministry-designated tobacco tax collectors who calculate and remit tax based on actual sales) must complete this Inventory Report.

Others

• About Raw Leaf Tobacco
• Contraband Tobacco

Publications

• The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
• Basic Rules for Tobacco Retail Dealers This page provides general information for tobacco retail dealers about ��������'s tobacco tax rules and the Tobacco Retailer Inspection Program.
• Cigar Sales on First Nations Reserves This publication provides general information and sets out the Ministry of Finance (ministry) approach for wholesalers and retailers who sell cigars on First Nations reserves
• First Nations Cigarette Allocation System This page outlines ��������'s First Nations Cigarette Allocation System as provided for in �������� Regulation 649/93 (O. Reg. 649/93) made under the Tobacco Tax Act.
• The information in this guide will help you complete the Tobacco Tax Non-Collector Wholesaler Return - TT101A.
• The information in this guide will help you complete the Tobacco Tax Return - TT101S.
• This guide will help you complete the Tobacco Tax Interjurisdictional Transporter Return - TT103. Tt also provides information about filing requirements, including the time for filing a return and penalty for failure to deliver a return on time, and gives information about the required supporting form.
• The information in this guide will help you complete the Loss of Product/Overpayment of Tax Tobacco / Cigars / Cigarettes Schedule 3 - PRL Tobacco Tax Act.
• Starting late April, 2006, Revenue Inspectors will begin focusing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
• Retailers Prohibited under the Tobacco Tax Act Retail locations subject to temporary prohibition, with the retailer's identification, are placed on this internet listing.
• The information in this guide will help you complete the Tax Exempt Sales - Export Out of �������� Cigars Schedule 10 - TES, Tobacco Tax Act.
• The information in this guide will help you complete the Tax Exempt Sales - Export Out of �������� Tobacco Products Schedule 9 - TES, Tobacco Tax Act.
• This bulletin provides information about a program to temporarily prohibit the selling, offering for sale and storing of tobacco product at a retail location where a retail dealer has repeatedly contravened the Tobacco Tax Act and/or the Smoke-Free �������� Act.
• Tobacco Tax Act Administrative Hearings This page outlines the administrative hearing process made available.
• Tobacco Tax Rate Increases This page explains the tobacco tax rate increases and future scheduled tobacco tax rate increases.
• A list of those registered under the Tobacco Tax Act.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader