Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Tobacco Tax

The Tobacco Tax Act, 1998 imposes a tax on purchasers and importers of tobacco products in Saskatchewan.

Licensed importers, primarily tobacco wholesale dealers who import tobacco into Saskatchewan for resale to retailers, collect and remit the tax.

The tax rate is 27 cents per cigarette, tobacco stick or loose gram of tobacco and 100% of the taxable value of a cigar. A minimum tax of 35 cents per cigar and a maximum tax of $5.00 per cigar is applied.

Tobacco Tax Bulletins and Notices

Learn more about how the Tobacco Tax is applied to purchases and imports of tobacco.

Apply for a Tobacco Importer’s Licence

Tobacco wholesalers and retailers who import tobacco products directly from manufacturers or from unlicensed non-resident suppliers, must apply for an importer’s licence and report and remit tax monthly on the tobacco they purchase and import for own use or resale to retailers.

File Your Tobacco Tax Return

Licensed tobacco importers must file a Tobacco Tax return by the 20th of the month following the month of their tobacco purchases.

Allow a Taxpayer Representative Access to your Tax Information

Obtain and complete a business consent form to allow a taxpayer representative access to your account information.

Request a Tobacco Tax Refund on Stolen Tobacco

Licensed importers and retailers may claim a credit/refund of tax paid on tobacco stolen from a wholesale or retail outlet by submitting

  • Invoices;
  • A police file number; and,
  • A copy of their insurer’s report to:

Ministry of Finance
Revenue Division
P.O. Box 200
Regina, SK S4P 2Z6

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