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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
- Application Fee
- Refunds of Taxes Paid
- Tobacco Marking
- Tobacco Tax Rates
- Tobacco Tax Bulletins
- List of Permitted Tobacco Wholesalers/Retailers
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
There are no fees for applications.
Information on applying for a refund may be obtained by contacting Taxation at the numbers provided.
The Yukon does not have marking legislation in place. Retailers are supplied with "black stock" tobacco products (black lettering on peach tear tape).
| 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 |
$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
|
Bulletin |
Title |
Date Issued |
| 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
List of Permitted Tobacco Wholesalers/Retailers
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
