ETSL17 - Suppliers of Tobacco Products to Retailers in Prince Edward Island

From: Canada Revenue Agency

ET/SL 17

September 6, 1994

As of September 12, 1994, tobacco products you purchase for sale to retailers in Prince Edward Island will no longer be Atlantic marked. Instead you will be purchasing "black stock" products not marked for sale in any particular province.

The rates of excise tax applicable to these products will remain the same as the rates applicable to tobacco products for sale in Nova Scotia. They are as follows:

Cigarettes $0.08388 per five cigarettes
Manufactured tobacco $7.948 per kilogram

However, you will have to provide the manufacturer from which you purchase these products a certificate similar to the following:

Certificate to Purchase Black Stock Cigarettes and Manufactured Tobacco for Resale to Retailers in Prince Edward Island

I certify that (Name of company, firm, etc.):

is currently a wholesale vendor licensed by the Government of Prince Edward Island to purchase tobacco products for resale to retailers in the province of Prince Edward Island; and

is purchasing black stock cigarettes and/or manufactured tobacco for resale to retailers in the province of Prince Edward Island.

Name: .............

Position: ................ Signature: .................. Date: .........

If all of the black stock tobacco you will be purchasing is for sale to retailers in Prince Edward Island, you will be permitted to furnish your supplier with a blanket certificate valid for a period not exceeding one year, rather than having to use a new certificate for each purchase. The blanket certificate should be worded as above with the addition of the dates for which it is valid.

The ongoing rebate of $0.01125 per cigarette and $0.009 per tobacco stick will continue to be available for persons who sell tobacco products to retailers in Prince Edward Island. This rebate should be claimed using form E 598.

Further information and rebate forms are available from your nearest Revenue Canada Excise/GST district office.

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