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.

Before you apply

Contact us to confirm that you require a permit.

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.

Apply for a tobacco dealer's permit

  1. Complete the Tobacco dealer application (TT1). Select whether you sell tobacco as retailer or a wholesaler, or both.
  2. Attach a copy of your business name registration.
  3. Submit your completed application.
    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.
  4. Email:
  5. Fax: 867-456-6709
    Mail: Government of Yukon
    Department of Finance (B-1)
    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.