Tobacco Suppliers

Overview

Tobacco suppliers include manufacturers of tobacco in Saskatchewan, importers of tobacco for commercial purposes and wholesalers of tobacco to retailers. All suppliers are required to obtain a tobacco tax supplier licence. Some suppliers may also be required to become tax memo filers. See the Tobacco Tax Reporting section for more information on tax memos.

Tobacco suppliers that also sell tobacco at retail are also required to obtain Tobacco Retailer Licences for each retail location.

Eligibility

To obtain a Tobacco Supplier Licence the following must be provided:

• a completed Tobacco Tax Supplier Licence Application;
• a comprehensive business plan and a copy of the most recent financial statement of the applicant;
• names of all business owners, directors, partners, shareholders, officers, employees, contractors, and any other person dealing directly with the ownership of the business;
• tobacco types intended to be sold including product category, estimated sales and documentation to support that products are marked correctly for distribution in Saskatchewan;
• information regarding the source of the supply of tobacco products including raw leaf tobacco;
• location(s) where tobacco is to be sold and/or stored;
• details of security measures in place for the storage of tobacco;
• security in the form of a bond or letter of credit; and
• information concerning any other licences, permits or other authorizations relevant to tobacco held or intended to be held by the person making the application that are issued or may be issued by Saskatchewan, Canada, another province or territory of Canada, another country or a state within that country.

In addition to the above information, manufacturers must include:

• the products to be manufactured, packaging type and size, as well as production volume for each;
• the supply source(s) of raw leaf tobacco; and
• where the raw leaf tobacco is to be stored, and the location where the manufacturing is to be carried out and the finished tobacco is to be stored.

Note: The Ministry of Finance may require a background check to be provided for:

• the applicant;
• a partner, shareholder, director, officer, employee or contractor of the applicant;
• a person performing some or all of the functions of a director; and
• any person not dealing at arm’s length commercially with the applicant in relation to the business.

How to Apply

Complete and submit a Tobacco Tax Registration Application Form to:

Write:

Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6

Email: SaskTaxInfo@gov.sk.ca

Apply

Apply for a Tobacco Supplier's Licence