General Taxation
Effective 12:01 a.m. June 1, 2021, the rates of tobacco tax on manufactured cigarettes and loose tobacco (fine cut) in this Province are:
- Cigarettes – 32.5 cents per cigarette
- Tobacco other than Cigarettes and Cigars – 56 cents per gram
- Cigars – 125% of purchase price
Labrador Border Zones
A reduced rate of tax applies to cigarettes and tobacco other than cigarettes and cigars in Labrador City, Wabush and southern Labrador (from the border of the province of Quebec to and including the community of Red Bay). The reduced rates are provided by way of a rebate to the retailer.
Effective 12:01 a.m. April 1, 2023, the effective tax rates in the Labrador Border Zones are:
- Cigarettes – 18.75 cents per cigarette
- Tobacco other than Cigarettes and Cigars – 18.64 cents per gram
Tobacco Tax Bulletins
- April 1, 2023 – Labrador Border Zones Bulletin (No. Tob 433) (503 KB)
- June 1, 2021 – Labrador Border Zones Bulletin (No. Tob 432) (496 KB)
- June 1, 2021 – Tobacco Tax Bulletin (No. Tob 431) (502 KB)
- Tax Information Bulletins
Tobacco Tax Forms
- April 1, 2023 – Labrador Border Zones Tobacco Retailer Inventory Return (413 KB)
- April 1, 2023 – Labrador Border Zones Rebate Application Form (602 KB)
- June 1, 2021 – Tobacco Retailer Inventory Return (413 KB)
- June 1, 2021 – Declaration Return of Tobacco Products (for Wholesalers) (511 KB)
- June 1, 2021 – Labrador Border Zones Rebate Application Form (603 KB)
- Application for Refund of Tobacco Tax – Pursuant to the Revenue Administration Act (703 KB)
- Forms and Applications – Tobacco Tax
For more information please contact the Tax and Fiscal Policy Branch.
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