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The report outlines some important lessons about how to effectively implement this policy measure to achieve the public health objectives of tobacco taxation, based on empirical evidence: And, I will add, international trade agreements, such as the proposed Trans-Pacific Partnership, which is being negotiated by 14 countries (Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States, and Vietnam), could help curb smoking globally if related public health measures adopted by participating countries are protected from the threat of litigation from the tobacco industry.
Read more about Ontario's First Nations Cigarette Allocation System Consumers pay tobacco tax when they purchase tobacco products.
To facilitate the collection of tax, wholesalers and retail dealers pay an amount equal to the tax when they purchase tobacco products from their suppliers.
You can file your return: If you use ONT‑TAXS online, you can elect to stop receiving paper returns by clicking the Change in Issuing Returns link.
Registrants must keep, at their principal place of business, records and books of account for all tobacco product purchases and sales for seven years. Completed tobacco tax returns, along with any tobacco tax collectable and payable, are to be delivered to the ministry by the 28th day of the month following the end of your reporting period.
This means that persons who purchase or receive delivery of tobacco products for their consumption (or for someone else at their expense) are responsible for paying the tobacco tax.
Tobacco products include: Tobacco tax on a pack of 20 cigarettes equals .70, on a pack of 25 cigarettes equals .62 and on a carton of 200 cigarettes equals .95.
Fines and penalties may apply if returns and payments are not received by the due date, are incomplete or tax is not remitted in full. Once you register with the Ministry of Finance the ministry will mail to you each month a personalized return.
You must complete this return, even if you did not have any activity during the reporting period. Please call the Ministry of Finance at 1‑866‑ONT‑TAXS (1‑866‑668‑8297).
The report makes the point that controls over the distribution chain (from monitoring of production and/or distribution to licensing of all parties involved in manufacturing, distribution and retailing), improved technologies, and better use of data help to reduce illicit trade and complement tobacco tax reforms.
We at the World Bank, working with WHO and other partners, such as the Bill & Melinda Gates Foundation and Bloomberg Foundation, are committed to support countries in the implementation of tobacco taxation measures as outlined in this report.