In Yukon, the following tobacco products are taxed:
- other tobacco; and
To learn more, read the Tobacco Tax Act.
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.
Monthly tax returns are due by the 28th of the month following sales.
Before you submit your returns
If you need more information, read the instructions for the completion of form TT9 (TTA001).
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.
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
Returns are due within 28 days of acquiring tobacco products.
How to submit your returns
- Complete the casual tobacco tax remittance form (TT4).
- Report sales in writing to the government.
- Pay your taxes.
Submit your tobacco tax return
- Submit your completed forms. In person: 3rd floor, 2071 Second Avenue in Whitehorse. We are open Monday though Friday from 8:30 a.m. to 4:30 p.m.
Government of Yukon
Department of Finance (B-1)
Yukon doesn't have a tobacco-marking regime implemented. Yukon retailers sell "black stock" labelled tobacco. It's:
- labelled "Canada Duty paid" in black lettering on a peach coloured background.
Permitted tobacco wholesalers or retailers
Read the tobacco wholesalers and retailers permit list (August 23, 2018).
If you have questions, email: email@example.com or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.