Forms and publications

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Forms

• Application for Refund Bad Debt (BDT) This package contains the required application forms to apply for a BDT refund.
• Application for Refund Loss of Product (PRL) / Overpayment of Tax This package contains the required application forms to apply for a PRL refund.
• Application for Refund Tax Exempt Sales (TES) This package contains the required application forms to apply for a TES refund.
• Application for Tobacco Retail Dealer's Permit This package contains the required application form to apply for a Tobacco Retail Dealer's Permit.
• Application to Register - Raw Leaf Tobacco This package contains the required application forms to register for Raw Leaf Tobacco.
• Application to Register for a Wholesaler's Permit
• Application to Register for Interjurisdictional Transporter
• Application to Register for Transit Permit
• Application to Register Tobacco Products
• Authorizing or Cancelling a Representative Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization Use this form to start direct bank deposit.
• Irrevocable Standby Letter of Credit - Tobacco Tax This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank.
• Notice of Objection Form used to file an objection.
• Surety Bond (SAC approved) - Tobacco Tax This form is acceptable to the minister for use when security is required to be furnished under subsection 12(2) of the Tobacco Tax Act. (Surety Association of Canada Approved)
• Tobacco Products Inventory Report Wholesalers of tobacco products in Ontario (other than ministry-designated tobacco tax collectors who calculate and remit tax based on actual sales) must complete this Inventory Report.

Others

• About Raw Leaf Tobacco
• Contraband Tobacco

Publications

• Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
• Basic Rules for Tobacco Retail Dealers This page provides general information for tobacco retail dealers about Ontario's tobacco tax rules and the Tobacco Retailer Inspection Program.
• Cigar Sales on First Nations Reserves This publication provides general information and sets out the Ministry of Finance (ministry) approach for wholesalers and retailers who sell cigars on First Nations reserves
• First Nations Cigarette Allocation System This page outlines Ontario's First Nations Cigarette Allocation System as provided for in Ontario Regulation 649/93 (O. Reg. 649/93) made under the Tobacco Tax Act.
• Guide for completing the Tobacco Tax Non-Collector Wholesaler Return TT101A The information in this guide will help you complete the Tobacco Tax Non-Collector Wholesaler Return - TT101A.
• Guide for completing the Tobacco Tax Return TT101S The information in this guide will help you complete the Tobacco Tax Return - TT101S.
• Guide to Completing the Tobacco Tax Interjurisdictional Transporter Return TT103 This guide will help you complete the Tobacco Tax Interjurisdictional Transporter Return - TT103. Tt also provides information about filing requirements, including the time for filing a return and penalty for failure to deliver a return on time, and gives information about the required supporting form.
• Loss of Product/Overpayment of Tax - Cigarettes, Tobacco and Cigars - Schedule 3 The information in this guide will help you complete the Loss of Product/Overpayment of Tax Tobacco / Cigars / Cigarettes Schedule 3 - PRL Tobacco Tax Act.
• Ministry of Finance Inspectors Starting late April, 2006, Revenue Inspectors will begin focusing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
• Retailers Prohibited under the Tobacco Tax Act Retail locations subject to temporary prohibition, with the retailer's identification, are placed on this internet listing.
• Tax Exempt Sales - Export Out of Ontario - Cigars Schedule 10 - TES The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Cigars Schedule 10 - TES, Tobacco Tax Act.
• Tax Exempt Sales - Export Out of Ontario - Tobacco Products Schedule 9 - TES The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario Tobacco Products Schedule 9 - TES, Tobacco Tax Act.
• Temporary Prohibition of Selling, Offering for Sale and Storing Tobacco Product This bulletin provides information about a program to temporarily prohibit the selling, offering for sale and storing of tobacco product at a retail location where a retail dealer has repeatedly contravened the Tobacco Tax Act and/or the Smoke-Free Ontario Act.
• Tobacco Tax Act Administrative Hearings This page outlines the administrative hearing process made available.
• Tobacco Tax Rate Increases This page explains the tobacco tax rate increases and future scheduled tobacco tax rate increases.
• Tobacco Tax Registrant List A list of those registered under the Tobacco Tax Act.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader