Government of Nova Scotiagov.ns.ca
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Tobacco Tax Rates

  • Cigarettes - 23.52 cents per cigarette
  • Fine Cut Tobacco - 22.00 cents per gram
  • Pre-proportioned Tobacco Sticks - 23.52 cents per stick
  • Tobacco in any other form - 14.52 cents per gram
  • Cigars - 56 % of retail selling price

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Tobacco Manufacturers

Permit Application

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5100 Tobacco Enforcement Provisions [Adobe Reader- 192.60 kb]
Aug 26, 2013 5099 Wholesale Tobacco Vendor Records [Adobe Reader- 150.66 kb]
Apr 04, 2013 5098 Notice to Tobacco Wholesalers and Tobacco Retailers [Adobe Reader- 164.90 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Feb 15, 2012 5092 New Tobacco Markings for Nova Scotia [Adobe Reader- 170.29 kb]
Jun 07, 2011 5091 Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [Adobe Reader- 111.39 kb]
Apr 01, 2013 5090 Notice to Tobacco Retailers and Tobacco Wholesalers [Adobe Reader- 147.95 kb]
Aug 21, 2013 5076 Historical Tobacco Tax Rates [Adobe Reader- 163.94 kb]
Aug 21, 2013 5066 Sale of Tobacco Products By Designated Retail Tobacco Vendors [Adobe Reader- 147.03 kb]
Aug 21, 2013 5059 Amendments to Tobacco Wholesalers and Retail Vendor Permits [Adobe Reader- 180.74 kb]
Aug 21, 2013 5055 Tobacco Tax Calculation on Cigars [Adobe Reader- 146.09 kb]
Aug 21, 2013 5028 Tobacco Wholesalers - Amendments to Revenue Act Regulations [Adobe Reader- 156.67 kb]

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Tobacco Wholesalers

Collection of Tax

Tax is applied on sales to consumers, but collected at the wholesale level and remitted monthly.

Monthly Reports

Collectors report and remit tax by the 20th day of each month based on previous month's sales.

Note
: When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it on the next business day.

Refunds

Wholesalers and retailers may claim tax refunds for stolen or destroyed product and rebates for uncollectible accounts.

Interest on refunds is calculated from the date the tax was remitted until the refund is paid or applied to a vendor's account, but only on tax paid in error, or a paid assessment that was later reversed.

Assessments

Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Permit Application

Refund Application

Rebate Application

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5100 Tobacco Enforcement Provisions [Adobe Reader- 192.60 kb]
Aug 26, 2013 5099 Wholesale Tobacco Vendor Records [Adobe Reader- 150.66 kb]
Apr 04, 2013 5098 Notice to Tobacco Wholesalers and Tobacco Retailers [Adobe Reader- 164.90 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Feb 15, 2012 5092 New Tobacco Markings for Nova Scotia [Adobe Reader- 170.29 kb]
Jun 07, 2011 5091 Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [Adobe Reader- 111.39 kb]
Apr 01, 2013 5090 Notice to Tobacco Retailers and Tobacco Wholesalers [Adobe Reader- 147.95 kb]
Aug 21, 2013 5076 Historical Tobacco Tax Rates [Adobe Reader- 163.94 kb]
Aug 21, 2013 5066 Sale of Tobacco Products By Designated Retail Tobacco Vendors [Adobe Reader- 147.03 kb]
Aug 21, 2013 5059 Amendments to Tobacco Wholesalers and Retail Vendor Permits [Adobe Reader- 180.74 kb]
Aug 21, 2013 5055 Tobacco Tax Calculation on Cigars [Adobe Reader- 146.09 kb]
Aug 21, 2013 5028 Tobacco Wholesalers - Amendments to Revenue Act Regulations [Adobe Reader- 156.67 kb]
Jan 27, 2011 5022 Information for Rebate on Bad Debts [Adobe Reader- 158.83 kb]

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Tobacco Retail Vendor

Permit Application

Refund Application

Rebate Application

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5100 Tobacco Enforcement Provisions [Adobe Reader- 192.60 kb]
Aug 26, 2013 5099 Wholesale Tobacco Vendor Records [Adobe Reader- 150.66 kb]
Apr 04, 2013 5098 Notice to Tobacco Wholesalers and Tobacco Retailers [Adobe Reader- 164.90 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Mar 15, 2012 5094 New Tobacco Markings for Nova Scotia [Adobe Reader- 163.94 kb]
Apr 01, 2013 5090 Notice to Tobacco Retailers and Tobacco Wholesalers [Adobe Reader- 147.95 kb]
Aug 21, 2013 5076 Historical Tobacco Tax Rates [Adobe Reader- 163.94 kb]
Aug 21, 2013 5066 Sale of Tobacco Products By Designated Retail Tobacco Vendors [Adobe Reader- 147.03 kb]
Aug 21, 2013 5059 Amendments to Tobacco Wholesalers and Retail Vendor Permits [Adobe Reader- 180.74 kb]
Aug 21, 2013 5055 Tobacco Tax Calculation on Cigars [Adobe Reader- 146.09 kb]
Jun 05, 2009 5033 Notice to Tobacco Retail Vendors - Revenue Act Regulations [Adobe Reader- 111.49 kb]
Oct 18, 2010 5029 Notice to Tobacco Retail Vendors Revenue Act Regulations [Adobe Reader- 157.36 kb]
Aug 21, 2013 5028 Tobacco Wholesalers - Amendments to Revenue Act Regulations [Adobe Reader- 156.67 kb]
Jan 27, 2011 5022 Information for Rebate on Bad Debts [Adobe Reader- 158.83 kb]

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Designated Tobacco Retailers

Permit Application

Refund Application

Rebate Application

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5100 Tobacco Enforcement Provisions [Adobe Reader- 192.60 kb]
Aug 26, 2013 5099 Wholesale Tobacco Vendor Records [Adobe Reader- 150.66 kb]
Apr 04, 2013 5098 Notice to Tobacco Wholesalers and Tobacco Retailers [Adobe Reader- 164.90 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Mar 15, 2012 5094 New Tobacco Markings for Nova Scotia [Adobe Reader- 163.94 kb]
Apr 01, 2013 5090 Notice to Tobacco Retailers and Tobacco Wholesalers [Adobe Reader- 147.95 kb]
Aug 21, 2013 5076 Historical Tobacco Tax Rates [Adobe Reader- 163.94 kb]
Aug 21, 2013 5066 Sale of Tobacco Products By Designated Retail Tobacco Vendors [Adobe Reader- 147.03 kb]
Aug 21, 2013 5059 Amendments to Tobacco Wholesalers and Retail Vendor Permits [Adobe Reader- 180.74 kb]
Aug 21, 2013 5055 Tobacco Tax Calculation on Cigars [Adobe Reader- 146.09 kb]
Jun 05, 2009 5033 Notice to Tobacco Retail Vendors - Revenue Act Regulations [Adobe Reader- 111.49 kb]
Oct 18, 2010 5029 Notice to Tobacco Retail Vendors Revenue Act Regulations [Adobe Reader- 157.36 kb]
Jan 27, 2011 5022 Information for Rebate on Bad Debts [Adobe Reader- 158.83 kb]

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Tobacco Importers

Permit Application

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5100 Tobacco Enforcement Provisions [Adobe Reader- 192.60 kb]
Aug 26, 2013 5099 Wholesale Tobacco Vendor Records [Adobe Reader- 150.66 kb]
Apr 04, 2013 5098 Notice to Tobacco Wholesalers and Tobacco Retailers [Adobe Reader- 164.90 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Feb 15, 2012 5092 New Tobacco Markings for Nova Scotia [Adobe Reader- 170.29 kb]
Aug 21, 2013 5076 Historical Tobacco Tax Rates [Adobe Reader- 163.94 kb]

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Tobacco Stamps

Packages of cigarettes, packages of tobacco sticks and packages of fine cut must bear the Nova Scotia pantone purple colored stamp.

Tobacco products sold to status Indians from designated retail vendors located on reserves require the federal peach colored stamps labeled "CANADA DUTY PAID". These tobacco products are to be sold only on reserves by designated retailers and only to status Indians.

Diplomats, exports by ships chandlers and duty free shops purchase "CANADA DUTY PAID" and interprovincial wholesalers can carry stock stamped for other provinces.

The Minister of Service Nova Scotia and Municipal Relations for Nova Scotia, The Minister of Finance and Municipal Relations for Prince Edward Island and the Commissioner of Revenue for the Canada Revenue Agency signed an agreement whereby Prince Edward Island will use Nova Scotia's pantone purple colored stamp.

 

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Tobacco Sales to First Nations

Tobacco products sold to Status Indians from designated retail vendors located on reserves require the federal peach colored stamps labeled "CANADA DUTY PAID". These tobacco products can only be sold to Status Indians.

Agreements are in place with each individual band council establishing the quantities and identifying the designated retailers and wholesalers. The quantities are based on population and are increased for special events upon approved requests. Some band councils have become their own "designated wholesaler" for the purpose of selling exempt product on their reserve lands only.

The Commission informs the designated wholesale suppliers (of authorized designated retailers) of the monthly allocations.

 

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Compliance Measures

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Letter of Authority

If you wish to authorize someone else to speak on your behalf concerning an application, you can fill out the section on the application authorizing a representative or you can submit a Letter of Authority form to authorize a representative.

Letter of Authority Form

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Refund of Tobacco Tax on Thefts

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Rebate of Tobacco Tax on Bad Debts

Information

Application

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Crime Stoppers Videos on Illegal Tobacco

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