Tax and Land Information Website
TTN:127 Notice to Tobacco Manufacturers and Tobacco Wholesalers
New Tobacco Markings for Prince Edward Island
This notice is intended to provide tobacco manufacturers and wholesalers with information regarding the new tobacco markings for Prince Edward Island.
Prince Edward Island uses Nova Scotia markings:
The Prince Edward Island Tobacco Tax Act and Regulations have been amended to reflect changes made to the Nova Scotia tobacco marking requirements. As a result of the amendments, Nova Scotia marked tear tape will be replaced with Nova Scotia tobacco stamps.
Effective April 1, 2012, packages of cigarettes (including pre-portioned tobacco sticks) and packages of fine cut tobacco destined for the Prince Edward Island market that are currently marked with Nova Scotia marked tear tape will require a Nova Scotia tobacco stamp. The new Nova Scotia tobacco stamp will be a modified federal tobacco excise stamp with a background colour of Pantone purple and the letters “NS” printed on the stamp.
Nova Scotia tear tape will no longer be a valid marking for packages of cigarettes and packages of fine cut tobacco manufactured or imported on or after April 1, 2012.
Also, the letters “NS” will no longer be required to be printed or embossed in a visible location on the outside of a package of cigarettes.
For a limited transition period after April 1, 2012 (until inventories of the older products are depleted), the new Nova Scotia tobacco stamp or the federal tobacco excise stamp and the Nova Scotia tear tape may appear on tobacco products.
Imported Tobacco Products:
Effective April 1, 2012, Nova Scotia is replacing its imported tobacco stamp with a Nova Scotia tobacco stamp.
Further information can be obtained from the Province of Nova Scotia by contacting Tax Enquiries (902) 424-6538.
Obtaining the New Nova Scotia Tobacco Stamps
Nova Scotia tobacco stamps may be ordered from the Canada Revenue Agency (CRA) in the same manner as federal tobacco excise stamps are currently ordered.
Stamping of Cartons and Cases
There will be no change to the stamping regime for cartons and cases of cigarettes or fine cut tobacco.
Tobacco manufacturers and wholesalers will be required to account for all tobacco stamps received. Books and records must be maintained to account accurately for all tobacco stamps issued. An administrative penalty may be levied for unaccounted tobacco stamps in an amount equal to the value of the tax that would have been due on the quantity of tobacco indicated on the unaccounted stamps.
|Taxation and Property Records Division
Finance, Energy and Municipal Affairs
PO Box 1330
This notice is prepared for information purposes only, and should not be considered a substitute for the statutes. Should there be any conflict between the contents of this notice and the statutes, the statutes shall prevail.