As announced in the 2017 Ontario Budget, tobacco retail dealers that currently hold a permit under the Retail Sales Tax Act (RSTA) are required to transition to the Tobacco Retail Dealer’s Permit (TRDP) before July 1, 2018.
There is no cost to apply for the TRDP. Retail dealers can mail or fax a completed TRDP application form to MOF in order to obtain a TRDP.
WHAT SHOULD RETAIL DEALERS DO?
- The Ministry of Finance urges all vendor permit holders to apply for TRDPs as soon as possible to ensure they hold a valid TRDP issued by Ministry as of July 1, 2018. Tobacco retail dealers who do not hold a valid permit on July 1, 2018, will not be in compliance with the TTA and can be subject to fines and penalties.
- Download: Application for TRDP. Mailing address is provided on the form. Alternatively, retail dealers can fax the completed form to 905-433-6650. Please note the TRDP application form is in the process of being updated to capture information related to the RSTA vendor permit. In the interim, retail dealers should handwrite “Replace vendor permit” in section 1 of the form as the reason for application.
RETAIL DEALER OBLIGATIONS:
Among other things, tobacco retail dealers are required to:
- Post the TRDP at the business location shown on the permit,
- Have a valid TRDP for each location where tobacco products are sold,
- Maintain records to support inspections,
- Comply with the conditions and/or restrictions on their permits,
- Must notify MOF in writing if their business name changes, the nature of their business changes or if their business closes, and
- Buy tobacco products from a ministry authorized wholesaler with a valid permit.
If retail dealers have further questions, they can contact the Ministry of Finance at 1‑866‑ONT‑TAXS (1‑866‑668‑8297) or 1‑800‑263‑7776 for teletypewriter (TTY).