Alberta has recently revised the following Tobacco Tax Act information circulars to reflect recent changes, as enacted by Bill 39 – the Tobacco Tax Amendment Act, 2009, which received Royal Assent on June 4, 2009.
TTA-1R4, “Overview of Tobacco Tax”;
TTA-2R3, “Offences, Penalties and Enforcement”;
TTA-4R5, “Licensing, Reporting and Remitting”; and
TTA-8R2, “Alberta Tax Rates”.
For more information on the legislative changes, please see Alberta Tobacco Tax Act - Special Notice Vol. 3 No. 12