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.
Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Tax on heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge).
Cigars continue to be taxed at 100% of the taxable value of a cigar. A minimum tax of 25 cents per cigar and a maximum tax of $5 per cigar is applied.
Licensed tobacco importers must file a Tobacco Tax return by the 20th of the month following the purchase of their tobacco products.
Tobacco Tax Bulletins and Notices
Learn more about how the Tobacco Tax is applied to purchases and imports of tobacco.
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