and Revenue Administration
Special Notice Vol. 3 No. 16
||June 1, 2015
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
Vol. 3 No. 16 /
ALBERTA TOBACCO TAX ACT SPECIAL
REPORTING FOR FLAVOURED TOBACCO PRODUCTS
NOTE: This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.
As of June 1, 2015, the Tobacco and Smoking Reduction Act and Regulation prohibit the sale of all flavoured tobacco products in Alberta, other than the following flavoured tobacco products:
- cigars that have a retail price of more than $4.00 per unit and weigh five grams or more, and
- pipe tobacco.
Menthol flavoured tobacco products will continue to be available for sale in Alberta until September 30, 2015. The four-month grace period is necessary to allow retailers time to deplete existing stock of menthol products.
For more information about the amendments, please see Alberta Health’s website.
Although flavoured tobacco products are prohibited from sale in Alberta starting June 1, 2015, for the purposes of the Tobacco Tax Act, tobacco tax collectors must continue to report to Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) all tobacco products shipped to and exported from Alberta. The amounts reported are to include flavoured tobacco products, if any, that move through Alberta. The movement of all tobacco, including flavoured tobacco products, should continue to be reported to TRA using the existing Tobacco Tax Return (form AT300) and applicable schedules listed below:
The return and the applicable schedules, along with the tax remittance, must continue to be received by TRA by the 28th day of the following month.
- for tobacco, including flavoured tobacco products, purchased from a tax memo supplier, use Schedule A - Tax Memo Purchases (form AT311);
- for tobacco, including flavoured tobacco products, purchased from a supplier other than a tax memo supplier, use Schedule B - Non-Tax Memo Purchases (form AT301); and
- for tobacco, including flavoured tobacco products, exported from Alberta, use Schedule C - Non-Taxable Tobacco Sales Summary (form AT304).