Small Business and Revenue

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)	June 2008
TTA 003		Tobacco Retailers	August 2007
TTA 004		Wholesale Dealers - Security Payments, Exemptions and Refunds	December 2007
TTA 005		Tax Rates on Tobacco Products	August 2007
TTA 006		British Columbia's Tobacco Marking Program	December 2007
General Bulletins that apply to Tobacco Tax
Budget Bulletin		Changes to Legislation Administered by the Ministry of Small Business and Revenue	February 2008
GEN 001		Refund of Tax Remitted on Sales Written Off as "Bad Debts"	August 2008
GEN 002		Sales and Leases to the Governments of Canada and British Columbia	August 2007
GEN 003		Appeals of Tax Assessments or Disallowed Refunds	May 2006
GEN 005		Penalty Policy for Assessments of Tax Due	September 2007
GEN 007		Exemptions for Members of the Diplomatic and Consular Corps	September 2008
GEN 008		Refunds of Overpayments of Tax	September 2008
GEN 009		Understanding your Consumer Tax Audit	February 2007
GEN 010		Director's Liability	February 2005
GEN 011		Collecting Unpaid Taxes	July 2004
GEN 013		Provincial Taxes on Nisga'a Lands	May 2008
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
	Nisga'a Citizens and Provincial Taxes Effective June 1, 2008		April 2008
	Notice to Tobacco Retailers		August 2007

Legislation

Act

Tobacco Tax Act

Regulations