|
Tax
and Revenue Administration
Alberta
Tobacco Tax Act
Information Circular TTA-8R2 |
| Last Updated: |
October 22, 2009 |
| Produced by: |
Alberta Finance,
Tax and Revenue Administration |
| For more information: |
tra.revenue@gov.ab.ca |
TTA-8R2
/ October 2009
ALBERTA
TOBACCO TAX ACT INFORMATION CIRCULAR:
ALBERTA TOBACCO TAX RATES
NOTE: This information circular is intended to explain legislation
and provide specific information. Every effort has been made to
ensure the contents are accurate. However, if a discrepancy should
occur in interpretation between this information circular and governing
legislation, the legislation takes precedence.
This information circular sets out the tax rates for tobacco in Alberta.
Tax Rates, effective 12:01 a.m. April 8, 2009
Cigarettes and Tobacco Sticks
- 20 cents for each cigarette
- 20 cents for each tobacco stick
Tobacco
| Fine Cut |
30 cents for each gram or any portion of a gram |
| Pipe |
30 cents for each gram or any portion of a gram |
| Chewing tobacco, snuff |
30 cents for each gram or any portion of a gram |
Cigars
- 103% of the taxable price of the cigar.
- The minimum tax will be $0.20 per cigar and the maximum tax will be $6.27 per cigar.
"Taxable Price" of a cigar means 1.3 times one of the amounts below:
- if the cigar was manufactured in Canada and the manufacturer is not the retailer
- the manufacturer’s selling price before any volume discounts, including any charges for transportation and any duty and excise tax, but excluding the goods and services tax (GST).
- if the cigar was manufactured outside Canada and the importer is not the retailer
- the importer’s selling price before any volume discounts including any charges for transportation, and any duty and excise tax, but excluding GST.
"Importer's selling price" is the greater of
- the price charged by the importer, or
- the price charged by a party to whom the importer sells the cigar and with whom the importer does not deal at arm’s length.
If the manufacturer or importer of a cigar is also a cigar retailer the taxable price of the cigar is the price paid by the consumer, including any charges for transportation and any duty and excise tax, excluding GST.
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