Get a permit to sell wholesale tobacco

If you or your company sell tobacco products in the Yukon you may need a permit.

What are tobacco products?

  • cigarettes;
  • other tobacco; and
  • cigars.

Who is a tobacco wholesaler?

Any person or company that:

  • imports tobacco products into the Yukon; or
  • sells tobacco to tobacco retailers.

All tobacco wholesalers in the Yukon must apply for a permit and remit tobacco tax.

Who is a tobacco retailer?

Any person or company that sells tobacco products to consumers.

Retailers that pay tobacco tax

Any person or company that:

  • is not a appointed as a wholesale tobacco dealer; and
  • imports tobacco products on which Yukon tax has not been paid; or
  • acquires untaxed tobacco within the Yukon.

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.

Application fee

There is no application fee for a tobacco dealer permit.

Before you apply

  1. Contact us if you have any questions about your eligibility.
  2. Have a copy ready of the following:
    • Your Yukon corporate registry profile. The status must be in compliance.
      • If the physical location of the business is not in the Yukon, extra-territorial business corporations must still register with the Yukon Corporate Registry unless federally incorporated. See information on how to register.
      • The "business location" is the physical location from where tobacco will be sold.
    • Federal Incorporation Certificate if federally incorporated.
    • Excise duty licence or letter from Canada Revenue Agency regarding an excise tax licence if you are a tobacco manufacturer.
  3. Prepare a business plan showing your business profile and target customers in the Yukon if you are making a wholesaler permit application.

Apply for a tobacco dealer's permit

  1. Complete the Tobacco dealer application (TT1). Select whether you sell tobacco as retailer or a wholesaler. If both, complete separate forms for the retailer and wholesaler permits.
  2. Attach the required applicable documents mentioned above.
  3. Submit your completed application using the following methods.
    • 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.
    • By email:
    • By mail:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

Permit holders must remit monthly tobacco tax returns. Returns are due to the Department of Finance by the 28th day of the following month.


If you have questions, email or phone 867-667-5345 or toll free in the Yukon 1-800-661-0408 and ask for Tax Administration.