Publications

Tobacco Tax Act special notice Vol. 3 No. 21 : Budget 2024 increase to Alberta tobacco tax rates

Description

This notice announces changes to the Alberta tobacco tax rates as part of Budget 2024.

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Tobacco Tax Act special notice Vol. 3 No. 20 : appointment of Alberta tobacco tax collectors

Description

This special notice announces amendments to the Tobacco Tax Act and its regulations to implement a consistent tax collection and remittance system for all tobacco wholesalers.

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Tobacco Tax Act special notice Vol. 3 No. 19 : Alberta Tobacco Tax Program changes effective October 1, 2023

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... More ≫

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.

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