Frequently Asked Questions

Questions:

Tobacco Retailers

	What do I need to do to sell taxable tobacco at retail in British Columbia?
	Are there any other requirements for selling tobacco at retail in British Columbia?
	Where can I find the current tobacco tax rates?
	What do I do when tobacco is stolen from my store?

Tobacco Wholesalers

	What do I need to do to sell tobacco as a wholesale collector in British Columbia?
	How do I remit tobacco tax to the Province?

Exempt Sale Retail Dealers

	What is black stock tobacco?
	Who can sell black stock tobacco?
	Who do I contact regarding changes (days & hours of business, mailing address etc.) to my ESRD business?
	Who can purchase tobacco exempt of tax?

Overdue Payments

	Who can I contact regarding my debt?
	How do I know how much I owe?
	What should I do if I feel that I have already paid this?
	Why did I still get a notice when I have already provided a nil return?
	Do you accept credit card payments?
	What should I do if I disagree with the amount I owe?
	Why did I get a notice of collection?
	Can I make a payment arrangement if I can't pay my debt in full?
	What will happen if I can't or don't pay my bill?
	Why are you taking my income tax refund or GST credit?

Answers:

Effective September 1, 2007, the province introduced the Tobacco Retail Authorization (TRA) certificate. A separate TRA Certificate is required for each location where tobacco is sold at retail in British Columbia, including vending machines. You must also be registered as a PST vendor.

Please see our Register as a Retailer page for more information about the TRA certificate for both existing PST vendors selling tobacco at retail, and anyone who intends to sell tobacco products at retail.

The Ministry of Health's Tobacco Sales Act has specific requirements for tobacco retailers included in the Retailer Tool Kit.

For additional information regarding your responsibilities as a tobacco dealer please call toll-free 1-800-465-4911.

The current British Columbia tobacco tax rates are available in Bulletin TTA 005, Tax Rates on Tobacco Products.

Please complete FIN 371, Application for Refund of Tobacco Tax Paid on Products Lost Due to Theft. Mail the form and required documentation to the address on the form. You can also contact Taxpayer Services in Vancouver at 604-660-4524 or toll-free at 1-877-388-4440 for the rest of the province.

You must apply for a wholesale dealer permit to wholesale tobacco in British Columbia. Additional information about wholesaling tobacco products can be found in Bulletin TTA 004, Wholesale Dealers, Security Payments, Exemptions and Refunds and Bulletin TTA 006, British Columbia's Tobacco Marking Program.

Wholesalers are required to remit tobacco tax to the province on all tobacco they acquire for resale. Payments must be accompanied by a completed Collector's Return (FIN125).

Payment and the monthly return are due on or before the 20th day of the month following the month in which tobacco was purchased. For example, if you are reporting for the period ending January 31, your Collector's Return and payment would be due on February 20.

Collector's return and cheques payable to the Minister of Finance, Province of British Columbia, should be mailed to:

Consumer Taxation Branch
Ministry of Small Business & Revenue
PO BOX 9442 STN PROV GOVT
VICTORIA BC  V8W 9V4

For further information on how to complete a Collector's Return, please refer to
the instructions on the back of the form, or contact the Tobacco Tax Section at
250-387-0634.

Black stock tobacco refers to packages, cartons and cases of cigarettes, and fine cut tobacco products, bearing the federal government's black stock (Canada Duty Paid) tear tape or stamp. This marking indicates that no provincial tobacco tax has been applied to cigarettes or loose tobacco. Other tobacco products like cigars, chew, and snuff are not required to be marked, but are permitted to be sold exempt of provincial tobacco tax.

Black stock tobacco may only be sold by a registered Exempt Sale Retail Dealer (ESRD) holding a valid permit under the Tobacco Tax Act. For more information on ESRD permits, please refer to Bulletin TTA 001, Exempt Sales Made by Retail Dealers.

Please contact the Tobacco Tax Section at 250 387-1856 or by mail at:

Tobacco Tax Section
Consumer Taxation Branch
Ministry of Small Business and Revenue
PO BOX 9442 STN PROV GOVT
VICTORIA BC  V8W 9V4

Please contact the phone number indicated on your notice, or call 1-800-663-7867 for general information.

If your notice doesn't include a dollar amount please phone the number indicated on your notice or contact us.

Please find proof of payment, such as the front and back of a cancelled cheque or a letter indicating the account and amount paid, and then contact the phone number on your notice. We may have processed your payment after the notice was sent out.

We may have received your payment after the notice was sent out. Please call the phone number on your notice if you have further questions.

No, we currently do not accept credit card payments.

Please call the phone number listed on your notice. If you are still not satisfied, you have the right to appeal to the Minister under the legislation. For more information, please refer to the Appeals section on our website.

Our office has not received your tax payment(s) for any of the following: the purchase of a boat, aircraft or vehicle taxes not remitted under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act an audit assessment assets purchased or brought into British Columbia If you have questions, please call the phone number listed on your notice or contact us.

There are many different payment arrangements available to you. For details, please call the phone number on your collection notice or contact us.

The province may initiate the following actions: Place a notice of Crown Debt on your property Issue a demand on your wages, bank account or other accounts Set off funds owed to you by the provincial or federal government File a Certificate of Judgement in British Columbia Supreme Court Seize and sell your assets Hold directors personally responsible for corporate tax debt under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act

If you owe a debt to the Province of British Columbia, we can offset monies owing to you from the Canada Revenue Agency.