Pay wholesale or retail tobacco tax

In the 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 following month.

Before you submit your returns

Complete the:

• Tobacco tax return summary sheet (TT3); and
• the detailed sales report ledger, tobacco tax return detailed sales report(TT9).
  • Use the tobacco wholesalers and retailers permit list for the permit number and name of permitted tobacco retailers when preparing the detailed sales report form TT9.
  • Use the 2023 tobacco tax return detailed sales report (TT9) for products sold before January 1, 2024.

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 the 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 the 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.

For products imported or acquired before January 1, 2024, use the 2023 casual tobacco tax remittance form (TT4).

Submit your tobacco tax return

Submit your completed tax return, supporting documents and applicable payment or proof of payment 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.
• Email:  yk.taxreturns@yukon.ca
• Courier:
  Government of Yukon
  Department of Finance, Tax Administration (B-5)
  2071 2nd Avenue
  Whitehorse, Yukon 
  Y1A 1B2
• Mail:
  Government of Yukon
  Department of Finance, Tax Administration (B-5) 
  Box 2703
  Whitehorse, Yukon 
  Y1A 2C6

Tobacco marking

The 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.

• Read tobacco tax bulletins

Permitted tobacco wholesalers or retailers

Read the tobacco wholesalers and retailers permit list.