Tax & Revenue Administration - Important Filing,
Remittance and Refund Application Dates

Tobacco Tax

* Filing, remittance or refund application dates refer to the date that these MUST BE RECEIVED BY TRA.  

If the required filing, remittance or refund application date falls on a weekend or a government holiday, it is deferred to the next business day.

See also:  Notice of Objection dates.

Name
of Return
Return Filing
Due Dates *
Remittance
Due Dates *
Additional
Information
Tobacco Tax Return for Wholesalers, Importers and Collectors:
AT300
On the 28th day of the month following end of the reporting period.

Returns are filed for each calendar month.
On the 28th day of the month following the month tobacco purchase made. See Information Circular
TTA-4 - Licensing, Reporting and Remitting
Tax Memo Summary for Manufacturers and Main Suppliers

On the 7th day after end of calendar month that sale is made.
n/a
See Information Circular
TTA-4 - Licensing, Reporting and Remitting
Non-Alberta Marked Tobacco Importation Return for Importing Consumers:
AT208
10 days after the day tobacco was acquired or received in Alberta.
n/a

See Information Circular
TTA-7 (section on Consumers bringing Tobacco into Alberta
)

Tobacco Tax Refund Application for Collectors:
AT346
Fire, Flood, or Theft – collector must notify TRA of loss within 30 days of becoming aware of loss and file refund application within one year of loss.

Unable to collect from consumer or retailer due to bankruptcy, receivership, insolvency, or uncollectable debt - refund application is due within 90 days of becoming aware loss.
n/a
See Information Circular
TTA-5 - Administration
Tobacco Tax Refund Application for Retailers:
AT4771
Fire, Flood, or Theft, Stale-dated tobacco – Collector must notify TRA of loss within 30 days of becoming aware of loss and file refund application within one year of loss.
n/a
See Information Circular
TTA-5 - Administration

Please make all cheques payable to the Government of Alberta.

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Page last updated:  April 10, 2017