Small Business and Revenue

Bulletins, Notices and Legislation

Bulletins

These bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued or Last Revised
Tobacco Tax Bulletins
TTA 001	Exempt Sales Made by Retail Dealers (ESRDs)	June 2008
TTA 003	Tobacco Retailers	August 2007
TTA 004	Wholesale Dealers - Security Payments, Exemptions and Refunds	December 2007
TTA 005	Tax Rates on Tobacco Products	August 2007
TTA 006	British Columbia's Tobacco Marking Program	December 2007
General Bulletins that apply to Tobacco Tax
Budget Bulletin	Changes to Legislation Administered by the Ministry of Small Business and Revenue	February 2008
GEN 001	Refund of Tax Remitted on Sales Written Off as "Bad Debts"	August 2008
GEN 002	Sales and Leases to the Governments of Canada and British Columbia	August 2007
GEN 003	Appeals of Tax Assessments or Disallowed Refunds	May 2006
GEN 005	Penalty Policy for Assessments of Tax Due	September 2007
GEN 007	Exemptions for Members of the Diplomatic and Consular Corps	September 2008
GEN 008	Refunds of Overpayments of Tax	September 2008
GEN 009	Understanding your Consumer Tax Audit	February 2007
GEN 010	Director's Liability	February 2005
GEN 011	Collecting Unpaid Taxes	July 2004
GEN 013	Provincial Taxes on Nisga'a Lands	May 2008
Notices On occasion, we issue notices to a specific group or industry sector advising of a change to how tax applies or clarifying an existing tax application. These notices add to the information contained in the above bulletins. Please note, these notices are very specific and are intended to be read within the context of business practices and the tax legislation at the time the notice was issued.
	Title	Issue Date
	Nisga'a Citizens and Provincial Taxes Effective June 1, 2008	April 2008
	Notice to Tobacco Retailers	August 2007

Legislation

Act

Tobacco Tax Act

Regulations