Alberta Regulation 62/2023, established under the Tobacco Tax Act, sets out the framework for the administration and enforcement of tobacco tax regulations in Alberta. This Regulation outlines essential provisions related to the interpretation of terms, registration, licensing, permits, and the appointment of tax collectors.

The Regulation defines key terms such as “Act,” which refers to the Tobacco Tax Act, and “Alberta stamp,” an excise stamp approved for marking tobacco products sold in Alberta. It includes specific definitions for various tobacco products, packaging, and identification cards necessary for tax-exempt transactions.

Under the sections covering registration, licenses, and permits, individuals and businesses must obtain appropriate registrations or licenses to engage in tobacco sales or distribution, including requirements for exempt sale retailers and duty-free shops. The Minister holds the authority to refuse or revoke registrations and licenses based on prior conduct or compliance issues. The Regulation also prescribes conditions under which permits to possess tobacco are required and outlines the Minister’s authority to deny permits based on past non-compliance.

The Regulation stipulates deadlines for tax remittance, specifying that taxes related to tobacco imports and sales must be paid by designated dates. It also details the calculation of interest on overdue taxes and penalties and mandates timely filing of returns.

Exemptions from tobacco tax are outlined, including scenarios where sales are exempt, such as transactions involving certain Indigenous groups under specified conditions. Requirements for completing vouchers and maintaining electronic records for tax-exempt sales are also established. The Regulation includes provisions for issuing, using, and managing identification cards for tax-exempt purchases by bands or individuals.

Regarding the marking of tobacco products, the Regulation specifies the necessary markings for packaging, cartons, and cases to ensure compliance and facilitate tracking.

The Regulation further addresses administrative and enforcement aspects, including record-keeping obligations, disclosure of information, and procedures for handling seized items. It provides guidelines for the seizure and return of items, including vehicles, and addresses the management of unclaimed items.

Overall, Alberta Regulation 62/2023 aims at establishing a structured approach to tobacco tax regulation.

Source: Alberta (62/2023), April 15, 2023