Tobacco Tax - Publications
Below you will find publications related to Tobacco Tax in Alberta. These documents are in html format and will open in a separate window. The menu to your right can be used to link to the different publication categories.
- TRA-1 - An Introduction to Tax and Revenue Administration (Aug-10)
- TTA-1R4 - Overview of Tobacco Tax (Oct-09)
- TTA-2R3 - Offences, Penalties and Enforcement (Oct-09)
- TTA-3R3 - Purchase of Tobacco Exempt of Tax (Sep-06)
- TTA-4R5 - Licensing, Reporting and Remitting (Oct-09)
- TTA-5R6 - Administration (Sep-12)
- TTA-6 - Waiver or Cancellation of Penalties or Interest (Sep-06)
- TTA-7 - Consumers Paying Alberta Tobacco Tax (Sep-06)
- TTA-8R3 - Taxable Price of a Cigar (Jan-10)
- Cross-Program Special Notice: Vol. 8 No. 5, Waiver of Penalties and/or Interest - Natural Disasters (May-16)
- Vol. 3 No. 17 - Tobacco Tax Increase effective October 28, 2015 and Frequently Asked Questions (Oct-15)
- Vol. 3 No. 16 - Reporting for Flavoured Tobacco Products (Jun-15)
- Vol. 3 No. 15 - Tobacco Tax Increase effective March 27, 2015 (Mar-15)
- Vol. 3 No. 14 - Changes to Tobacco Tax Marking Requirements (Jan-12)
- Vol. 3 No. 13 - Tobacco Tax Amendment Regulation (Jan-11)
- Vol. 3 No. 12 - Tobacco Tax Amendment Act, 2009 (Jul-09)
- Vol. 3 No. 10 - Tobacco Tax Amendment Act, 2007 (Dec-07)
- AITE Retailers Approved to Sell Black Stock (Nov-17)
- Registrants under the Tobacco Tax Act (Oct -17)
Effective July 1, 2014, tobacco tax memo suppliers with Tax and Revenue Administration Client Self-Service (TRACS) accounts are able to submit tobacco tax memos electronically, formatted to Tax and Revenue Administration standards. See TRACS for information about registering for a TRACS account.
- Tobacco Tax Memo File Format and Processing Instructions (Sep-14) - This document provides the file format, field definitions and additional instructions for creating an electronic Tax Memo file for upload.
- Tobacco Tax Memo XSD (Apr-14) - This XSD (XML Schema Definition) file must be used to validate and test each XML file to ensure it conforms to TRA's business rules and formatting requirements prior to uploading and submitting the file.
See Alberta Tobacco Tax Rates (from January 2000 to current).