Description
This special notice announces amendments to to the Tobacco Tax Act and its regulations, effective October 1, 2023. The amendments will implement a consistent tax collection and remittance system for all tobacco wholesalers by aligning collection and remittance timelines with when the first sale of tobacco is made in Alberta by a tobacco wholesaler (the sales method) instead of when the tobacco is first brought into Alberta by the wholesaler (the purchase method). As a result, tax collectors will be able to hold tobacco in inventory tax-out. Special notices are time specific and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.
Updated
April 21, 2023
Tags
Title and publication information
Type
Series Title
Series Title
Series Title
Alternative Title
Tobacco tax special notice Vol. 3 No. 19
Extent
2 pages
Frequency
Once
Publisher / Creator Information
Resource Dates
Date Created
2023-04-21
Date Added
2023-04-21T19:08:04.893417
Date Modified
2023-04-21
Date Issued
2023-04-21
Audience information
Language
Identifiers
Usage / Licence
Contact
Contact Name
Treasury Board and Finance. Tax and Revenue Administration.