Tobacco Tax Act Review Project

Ministry of Finance consultations

June 2024

The Ministry of Finance (the Ministry) is undertaking a project to review the British Columbia Tobacco Tax Act and make recommendations for proposed amendments to better reflect current practices in the tobacco industry, support improved administration including the ability to combat illicit tobacco, and streamline requirements. As part of the review, the Ministry is engaging in consultations and making recommendations for improvement.

The project does not include changes to the tax base or that impact provincial revenue. For example, the project does not consider changing tobacco tax rates or imposing any new tax.

The Tobacco Tax Act imposes tax on tobacco purchased in or brought into British Columbia. Tobacco includes cigarettes, loose tobacco (for example, fine cut, pipe or chewing tobacco), cigars, raw leaf tobacco, heated tobacco products, and other products that contain tobacco in any form. The legislation sets out tax administration processes and procedures, tobacco dealer permitting requirements, provision for tax-exempt sales to eligible persons, assessment and enforcement rules, and penalties for non-compliance.

The Ministry has published two online consultation papers. Consultation Paper #1 (PDF, 320KB) discusses improving administration, strengthening compliance and enforcement, and reducing complexity. Consultation Paper #2 (PDF, 240KB) discusses the exempt sale retail dealer program and the band tobacco tax.

The Ministry welcomes feedback on the proposals contained in these consultation papers. Written submissions may be emailed to TTAConsultation2024@gov.bc.ca by September 19, 2024.    

Your feedback is important because it helps government shape laws and policies.

Please note that submissions may be subject to disclosure under freedom of information legislation.

The project may lead to legislation or policy changes. Any legislative changes are ultimately the decision of the Legislative Assembly.