Overview

Licensed importers, primarily tobacco wholesale dealers who import tobacco into Saskatchewan for resale to retailers, collect and remit the tax.

The tax rate is 27 cents per cigarette, tobacco stick or loose gram of tobacco and 100% of the taxable value of a cigar. A minimum tax of 35 cents per cigar and a maximum tax of $5.00 per cigar is applied. Effective June 1, 2021, the tax rate for heated tobacco products is 20.5 cents per unit.

Licensed tobacco importers must file a Tobacco Tax return by the 20th of the month following the purchase of their tobacco products.

Eligibility

Licensed tobacco importers must file Tobacco Tax returns on a monthly basis.

Tobacco Tax Return Template

Use this template to complete your tobacco tax return. Note that this template is also available once you are logged in to SETS.

The Ministry of Finance recommends using the form built in to SETS rather than the template, where reasonable (i.e. 50 or fewer rows of data).

Overview

Tobacco wholesalers and retailers who import tobacco products directly from a manufacturer or from an unlicensed non-resident supplier must apply for a Tobacco Importer’s License.

Eligibility

To become a licensed importer of tobacco products you must:

• Complete an application form;
• Attach a business plan or financial statements to your application;
• Provide security in the form of a bond or letter of credit; and
• Agree to other reporting and filing requirements, including the reporting and remitting of tax on all tobacco purchases by the 20th of the month following the purchase.

How to Apply

Complete and return a Tobacco Tax Registration Application Form to:

Email: SaskTaxInfo@gov.sk.ca

Write:

           Ministry of Finance

           Revenue Division

           PO Box 200

           Regina, SK S4P 2Z6

Licensed importers and retailers may claim a credit/refund of tax paid on tobacco stolen from a wholesale or retail outlet by submitting

• Invoices;
• A police file number; and
• A copy of their insurer’s report to:

Ministry of Finance

Revenue Division

P.O. Box 200

Regina, SK S4P 2Z6