Pay wholesale or retail tobacco tax

In Yukon, the following tobacco products are taxed:

  • cigarettes;
  • other tobacco; and
  • cigars.

Who pays taxes on tobacco

  • Consumers pay tax at the point of sale.
  • Licensed wholesale tobacco dealers that collect tax pay tax to Government of Yukon.
  • Some licensed retailers pay tax to Government of Yukon.

Tobacco wholesalers and affected retailers submit returns to the Government of Yukon.

Tobacco wholesalers

Deadline

Monthly tax returns are due by the 28th of the month following sales.

Before you submit your returns

Complete the:

If you need more information, read the instructions for the completion of form TT9 (TTA001).

Affected retailers

You have to pay tobacco taxes monthly to Government of Yukon if you:

  • are not appointed as a wholesale dealer;
  • import tobacco products on which Yukon tax has not been paid; or
  • acquire untaxed tobacco within Yukon.

Affected individuals

You must pay tax to the government if you import more than:

  • 200 cigarettes;
  • 50 cigars; and
  • 1 kilogram of tobacco into Yukon.

Casual tobacco tax remittance

Deadline

Returns are due within 28 days of acquiring tobacco products.

How to submit your returns

  1. Complete the casual tobacco tax remittance form (TT4).
  2. Report sales in writing to the government.
  3. Pay your taxes.

Submit your tobacco tax return

  1. Submit your completed forms. In person: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
    Mail:
    Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

Tobacco marking

Yukon doesn't have a tobacco-marking regime implemented. Yukon retailers sell "black stock" labelled tobacco. It's:

  • sealed;
  • labelled "Canada Duty paid" in black lettering on a peach coloured background.

Tobacco tax bulletins

We provide tax bulletins as an aid to understanding the Tobacco Tax Act. The legislation will prevail if there is any conflict in the wording of the documents.

Permitted tobacco wholesalers or retailers

Read the tobacco wholesalers and retailers permit list.

Contact: 

If you have questions, email: yk.taxreturns@gov.yk.ca or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, extension 5345.