Finances

Vue d'ensemble du ministère

Tobacco Tax

Every consumer of tobacco in the Yukon shall pay tobacco taxes in respect of the tobacco purchased.The tax is applied to the consumer, but is collected and remitted at the wholesale level by licensed wholesale dealers.

The following provides the most pertinent information and procedures to help you understand how taxes apply to tobacco purchases. If you require additional information please contact Revenue Services by phone at (867) 667-5345 or fax at (867) 456-6709.

Wholesale Dealer's Permit
Retail Dealer's Permit
Obtaining a Permit
Monthly Reports
Application Fee
Refunds of Taxes Paid
Tobacco Marking
Tobacco Tax Rates

Wholesale Dealer's Permit

A person or company must be a licensed Tobacco Wholesaler if they are importing tobacco products into the Yukon either for direct sale to consumers or to tobacco retailers.

Retail Dealer's Permit

A person or company must obtain a Tobacco Retailer permit if they are selling any tobacco products to consumers.

Obtaining a Permit

Information on applying for a permit and conditions for holding a permit may be obtained by contacting Revenue Services at the numbers provided.

Application for Tobacco Wholesaler and/or Retailer Permit

Monthly Reports

Wholesalers are required to submit monthly tax returns to the Department of Finance by the 28th of the following month.

Tobacco Tax Return Summary Sheet

Tobacco Tax Return Detailed Sales Report

Application Fee

There are no fees for applications.

Refunds of Taxes Paid

Information on applying for a refund may be obtained by contacting Revenue Services at the numbers provided.

Tobacco Marking

The Yukon does not have marking legislation in place. Retailers are supplied with "black stock" tobacco products (black lettering on peach tear tape).

Tobacco Tax Rates - (Effective July 1, 2002)

Tobacco Product	Tax Calculation	Tax Rate
Cigarettes	per cigarette	$ 0.132 each
Loose Tobacco	per 25 grams or part thereof	$ 1.17 per 25 grams
Tobacco Sticks	per 25 grams or part thereof	$ 1.17 per 25 grams
Cigars	based on retail selling price of each cigar:
	0 - 5 cents 6 - 10 cents 11 - 15 cents 16 - 20 cents 21 - 30 cents 31 - 40 cents 41 - 50 cents 51 - 60 cents over 60 cents	$ 0.09 each $ 0.16 each $ 0.24 each $ 0.34 each $ 0.50 each $ 0.66 each $ 0.82 each $ 1.03 each $ 1.23 each

Disclaimer: This web site, including the bulletins, brochures, and notices, contains general information and is provided for convenience and guidance. If interpretation problems occur, please refer to the legislation or contact Revenue Services at the above numbers.

Disclaimer

Finance - Revenue Services

Mailing Address
Government of Yukon
Box 2703
Whitehorse, Yukon
Canada Y1A 2C6

Street Address
Yukon Government Administration Building
3rd Floor - Finance
2071 Second Avenue
Whitehorse, YT

Phone: (867) 667-5343
Fax: (867) 456-6709
E-mail:
fininfo@gov.yk.ca