Department of Finance

Department Overview

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.

Tobacco retailer or wholesaler permits are required by anyone selling tobacco products.

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 Taxation by phone at (867) 667-5345 or fax at (867) 456-6709.

 


 

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 PDF

  Tobacco Tax Return Detailed Sales Report PDF

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Application Fee

There are no fees for applications.

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Casual Tobacco Tax Remittance 

A person who is not appointed as a wholesale dealer under Tobacco Tax and who

        A)   Imports tobacco products on which Yukon tax has not been paid

        B)   Acquires untaxed tobacco within Yukon

must remit the tobacco tax to Yukon Government using form TT4,Casual Tobacco Tax Remittance

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Refunds of Taxes Paid

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

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Tobacco Marking

Yukon has not implemented a tobacco marking regime. Retailers will sell tobacco sealed and labeled " Canada Duty paid" in black lettering on a peach coloured background. Tobacco labelled in this manner is commonly known as "Black Stock".

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Tobacco Tax Rates

 

Effective Date July 1, 2008 July 1, 2002 June 1, 2001 1993 1986
Cigarettes $0.21 per cigarette $0.132 per cigarette $0.092 per cigarette $0.082 per cigarette $0.032 per cigarette
Other Tobacco $0.21 per gram $1.17 1 $0.82 1 $0.73 1 $0.285 1
Cigars

130% of taxable price per cigar

(taxable price per cigar is 130%
of manufacturer's or importer's
selling price)

$0.09 2
$0.16 3
$0.24 4
$0.34 5
$0.50 6
$0.66 7
$0.82 8
$1.03 9
$1.23 10
$0.06 2
$0.11 3
$0.17 4
$0.24 5
$0.35 6
$0.46 7
$0.57 8
$0.72 9
$0.86 10
$0.05 2
$0.10 3
$0.15 4
$0.21 5
$0.31 6
$0.41 7
$0.51 8
$0.64 9
$0.77 10
$0.02 2
$0.04 3
$0.06 4
$0.08 5
$0.12 6
$0.16 7
$0.20 8
$0.25 9
$0.30 10

 

1 per 25 grams or part thereof
2 per cigar where the retail selling price is between 0-5 cents
3 per cigar where the retail selling price is between 6-10 cents
4 per cigar where the retail selling price is between 11-15 cents
5 per cigar where the retail selling price is between 16-20 cents
6 per cigar where the retail selling price is between 21-30 cents
7 per cigar where the retail selling price is between 31-40 cents
8 per cigar where the retail selling price is between 41-50cents
9 per cigar where the retail selling price is between 51-60 cents
10 per cigar where the retail selling price is over 60 cents

 

Historical Yukon Tax Rates

Tobacco Tax Bulletins

 

 Bulletin
Number

 Title

 Date Issued
(Last Revised
)

 TTA005  Casual Tobacco Tax Remittances - Untaxed Products  June 2012
 TTA004  Casual Tobacco Tax Remittances - Imports  June 2012
 TTA003  Late Return Policy for Tobacco Tax Returns  February 2012
 TTA002  Tobacco Tax Refunds  December 2010
 TTA001  Instructions for the Completion of Form TT9  May 2010

 

Tobacco Tax Act and Regulations

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List of Permitted Tobacco Wholesalers/Retailers

Permit List - December 7, 2016  top

Disclaimer

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 Taxation at.

Finance - Taxation

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