Tax & Revenue Administration - Important Filing,
Remittance and Refund Application Dates
Tobacco Tax
Other links
The Calgary office of Tax and Revenue Administration (TRA) will no longer accept mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information.
* 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 Informa- tion |
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Tobacco Tax Return for Wholesalers, Importers and Collectors: |
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: |
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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: |
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| Non-Alberta Marked Tobacco Importation Return for Importing Consumers: | 10 days after the day tobacco was acquired or received in Alberta. | n/a |
See Special Notice: |
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Tobacco Tax Refund Application for Collectors: |
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: |
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Tobacco Tax Refund Application for Retailers: |
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 Minister of Finance.
