Tackling Red Tape – The Tobacco Tax Regulations, 1998

The Ministry of Finance reviewed The Tobacco Tax Regulations, 1998 and associated policies and procedures.

Finding ways to reduce red tape is one of the most important measures a government can take to help promote a healthy economy. A good regulatory environment helps Saskatchewan businesses innovate, grow and remain competitive. Because of this, we sought feedback to assist our efforts to reduce red tape in Saskatchewan.

Regulations are developed to ensure public health, safety, social well-being and environmental protection measures have the lowest impact to business and Saskatchewan residents. Regulations that go beyond their intended purpose create red tape, which may create burdensome requirements or impact economic competitiveness.

The Tobacco Tax Regulations, 1998 contain specific requirements that are an extension of The Tobacco Act, 1998 and The Tobacco Tax Amendment Act, 2021. At the time of consultation, we did not review requirements in the Acts, but sought opinions on red-tape and regulatory modernization ideas and comments specific to the regulations which included:

• Payment and remittance of tax by growers and manufacturers;
• Processing of tobacco tax refunds;
• Limits on tobacco purchases and possession;
• Black stock tobacco approvals and permits;
• Restrictions on tax-exempt sales;
• Possession limits of marked tobacco;
• Registration for exempt retailers and duty free shops;
• Refunds for exempt retailers;
• Tobacco marking;
• Licence administration and requirements.