Register as a Wholesale Dealer

You are not permitted to sell tobacco products at wholesale in British Columbia unless you hold a valid Wholesale Dealer's Permit Pursuant to the Tobacco Tax Act (FIN 393) issued by the Consumer Taxation Branch.

If you intend to sell only cigars and no other tobacco product, you will need to apply for a Cigar Wholesale Dealer's Permit (FIN 250). To apply for a permit you will need to complete the Application for Appointment as a Wholesale Dealer or Cigar Dealer (FIN 394) by contacting the Tobacco Tax section at the telephone number listed below.

In addition to the completed form you will also need to provide information about the business including:

	a business plan (sales forecast, accounting system, secure storage and federal registration information)
	documentation from suppliers indicating a business relationship is established
	articles of incorporation
	consent to criminal records check

As a condition of obtaining a permit, all new wholesale dealers are required to
post a bond. The amount of the bond may vary depending on the type of permit requirement. The maximum bond is equal to six times the tax that would normally be collected by the wholesaler each month. The minimum bond is $1 million to sell cigarettes and $100,000 to sell only cigars.

Please see Bulletin TTA 004, Wholesale Dealers Security Payment, Exemptions and Refunds for more information, or contact the Tobacco Tax section at the telephone number listed below.

Information on applying for a permit and conditions for holding a permit may be obtained by contacting us at:

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

Telephone: 250-356-1399 or 250-387-1856