Effective 12:01 a.m. April 15, 2016, the rates of tobacco tax on manufactured cigarettes and loose tobacco (fine cut) in this Province are:
- Cigarettes – 24.5 cents per cigarette
- Fine Cut Tobacco – 40 cents per gram
- Cigars – 125% of purchase price
Labrador Border Zones
A reduced rate of tax applies to cigarettes and fine cut tobacco 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.
The effective tax rates in the Labrador Border Zones are:
- Cigarettes – 13.75 cents per cigarette
- Fine Cut Tobacco – 16.64 cents per gram
Tobacco Tax Bulletins
- April 14, 2016 – Labrador Border Zones Bulletin (No. Tob 428) (23 KB)
- April 14, 2016 – Tobacco Tax Bulletin (No. Tob 427) (25 KB)
- Tax Information Bulletins
Tobacco Tax Forms
- Tobacco Retailer Inventory Return (21 KB)
- July 1, 2015 – Labrador Border Zones Rebate Application Form (141 KB)
- Application for Refund of Tobacco Tax – Pursuant to the Revenue Administration Act (102 KB)
- Forms and Applications – Tobacco Tax
For more information please contact the Tax Administration Division.
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