Finance - Tobacco Tax

Bulletins, Notices and Legislation

Bulletins

These bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued or Last Revised
Tobacco Tax Bulletins
TTA 001	Exempt Sales Made by Retail Dealers (ESRDs)	July 2010
TTA 003	Tobacco Retailers	July 2010
TTA 004	Wholesale Dealers - Security Payments, Exemptions and Refunds	July 2010
TTA 005	Tobacco Tax Rates	October 2010
TTA 006	British Columbia's Tobacco Marking Program	July 2010
General Bulletins that apply to Tobacco Tax
CTB 002	Sales to Federal, Provincial, Municipal and Indian Band Government Bodies	October 2010
CTB 005	Penalty and Interest for Overdue Tax Returns and Tax Assessments	July 2011
CTB 007	Exemption for Members of the Diplomatic and Consular Corps	November 2011
GEN 001	Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts	July 2011
GEN 003	Appeals of Tax Assessments, Disallowed Refunds or Other Determinations	July 2011
GEN 008	Refunds of Overpayments of Tax	November 2011
GEN 009	Understanding your Consumer Tax Audit	July 2010
GEN 010	Director's Liability	November 2011
GEN 011	Collecting Unpaid Taxes	July 2010
GEN 013	Provincial Taxes on Nisga'a Lands	July 2010
GEN 014	Statistical Sampling	January 2010
Notices On occasion, we issue notices to a specific group or industry sector advising of a change to how tax applies or clarifying an existing tax application. These notices add to the information contained in the above bulletins. Please note, these notices are very specific and are intended to be read within the context of business practices and the tax legislation at the time the notice was issued.
	Title	Issue Date
2011-005	Notice to Fuel and Tobacco Sellers - Tax-Exempt Sales to Status Indians and the Temporary Confirmation of Registration Document	July 2011
2011-003	Notice to Tobacco Retailers - Proposed Fee	March 2011
2011-001	Notice to Tobacco Retailers Wholesale Dealer Listing	March 2011
2010-005	Notice to Cigar Wholesale Dealers	March 2010
2009-001	Notice to British Columbia Wholesaler Dealers: New Tobacco Tax Rates	February 2009

Legislation

Act

Tobacco Tax Act

Regulations