For more information, see TRA online services . This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA, including the Alberta Consent Form (AT4930) (PDF, 270 KB). To add a digital signature, the form must first be downloaded or opened as a PDF.

Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

Budget 2019: Tobacco tax increase effective October 25, 2019 Budget 2019 was introduced in the Alberta Legislature on October 24, 2019. To further deter tobacco use and ensure tobacco tax rates keep up with inflation, Budget 2019 includes a tax increase on tobacco products. Tobacco taxes decrease the affordability of tobacco products, encouraging current users to quit and deterring non users from ever starting. The tobacco tax increase is effective at 12:01 a.m. on October 25, 2019. The tax on a carton of 200 cigarettes will be increased by $5 to $55 per carton. The tax on loose tobacco will rise to 41.25 cents per gram, and the tax on cigars will be increased to 142% of the taxable price of the cigar, with a minimum tax per cigar of 27.5 cents and a maximum of $8.61. Registered tobacco tax collectors are expected to comply with these changes. See Special Notice Vol. 3 No. 17, Tobacco Tax Rate Increase, or the Budget 2019 Tax Plan (PDF, 7.5 MB) for more information. See the inventory declaration section for information on forms and remittance that must be received by Tax and Revenue Administration (TRA) on or before November 28, 2019.

Overview

In Alberta, generally tobacco tax is reported and remitted by licensed wholesalers and importers that are designated as tobacco collectors.

The tobacco collector recovers the tobacco tax when the tobacco is sold, tax-included, to the next entity in the distribution chain.

The purchase of tobacco, tax-included, and the recovery of the tobacco tax when the tobacco is resold, continues until the tobacco is sold to a consumer. Then the consumer pays the tobacco tax, which is included in the purchase price.

Tobacco tax is applied to all tobacco, including:

cigarettes

tobacco sticks

cigars

cigarillos

pipe tobacco

water pipe tobacco

raw leaf tobacco

loose tobacco

chewing tobacco

snuff tobacco

Alberta retailers are generally not required to register or be licensed with the Government of Alberta to sell tobacco, unless they are located on a reserve or are a duty-free shop.

Retailers are required to purchase all tobacco from wholesalers or importers licensed in Alberta.

Alberta’s tobacco stamp

Each package, carton and case of cigarettes, tobacco sticks or fine cut tobacco for tax-paid sale in Alberta are required to be marked with the Alberta stamp (see example below).

Alberta stamps are available in the following denominations:

cigarettes: 20 and 25 units

tobacco: 50, 100, 150, 200, 250 and 400 grams

Cartons are marked with a stamp applied to or imprinted on, each end-sticker that seals the end flaps of the carton. The stamp has a red background in a black rectangle and “ALBERTA” printed in black.

Cases are marked on two opposite sides with “ALBERTA” printed in black.

Tobacco stamped or marked for sale in other provinces cannot be sold in Alberta.

Manufacturers and importers can obtain Alberta stamps through the Canada Revenue Agency (CRA) using the established process to obtain federal excise (tobacco) stamps. More information on this process can be found by visiting CRA’s website.

Unmarked and black stock

The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

Alberta unmarked tobacco

Pipe tobacco, cigars, loose tobacco and raw leaf tobacco intended for sale in Alberta are not marked with an Alberta stamp. However, they will still have a federal stamp.

Alberta unmarked tobacco for sale must be purchased tax-included, unless sold to another Alberta licensed tobacco tax collector.

Black stock

Black stock is tobacco product, including cigarettes, tobacco sticks and fine cut tobacco, that is:

not stamped or marked for sale in a particular province

stamped or marked as required by the federal legislation or regulation

Only Alberta Indian Tax Exemption (AITE) retailers and duty free shops can purchase black stock for sale to consumers in Alberta.

Black stock may be exported to Canadian jurisdictions that do not have a provincial or territorial stamp.

Importers and wholesalers

The Tobacco Tax Act requires all wholesalers and importers to be licensed to sell or import tobacco for resale in Alberta.

Licensed wholesalers, licensed importers, and manufacturers in Alberta, supply tobacco to Alberta as the first step in the distribution chain. Tobacco tax collectors are required to collect and remit the tobacco tax to Tax and Revenue Administration (TRA).

Importers

An importer is a person who imports or brings tobacco into Alberta for sale to a consumer or for resale. An importer is required to be licensed to bring product into Alberta for resale.

Licensed importers are appointed as tobacco tax collectors, and are required to report and remit the tobacco tax on product imported into Alberta on a monthly basis, even if the return is nil.

Wholesalers

A wholesaler is a person, including a manufacturer, who sells, or offers for sale, tobacco for resale.

Wholesalers may be appointed as either a tobacco tax collector or a non-collector. TRA will review each tobacco licence application to decide whether to appoint a wholesaler as either a tobacco tax collector or non-collector. The appointment is based on the activities conducted by the wholesaler (e.g., importing, exporting, who they acquire tobacco from, etc.).

Licensed wholesalers appointed as tobacco tax collectors are required to report and remit the tobacco tax on product sold into Alberta on a monthly basis even if the return in nil.