On January 1, 2025, changes to Ontario Regulation 468/18 of the Cannabis Licence Act, 2018 came into effect which requires an attestation to be provided by cannabis Retail Operator Licence (ROL) applicants regarding their tax compliance.
A ROL will not be issued unless the applicant provides an attestation regarding their tax compliance.
Applicants must attest that they have verified their tax compliance status with the Ministry of Finance and are not in default of the tax statutes set out in the regulation.
Attestation to tax compliance is required every time a ROL renewal application is submitted.
What this means to you
When you apply for or renew a ROL in the iAGCO portal, as part of the application, you will be required to:
- Provide your Tax Compliance Verification number (obtained from the Ministry of Finance’s Tax Compliance Verification portal), and
- Attest that you have verified your tax compliance status with the Ministry of Finance and are not in default of the tax statutes set out in Ontario Regulation 468/18.
For More Information
Please familiarize yourself with the changes to Ontario Regulation 468/18 made under the Cannabis Licence Act, 2018 that came into effect on January 1, 2025.
To verify your tax compliance or for more information, please visit: Check your tax compliance status. For more information on the Ministry of Finance’s tax compliance verification portal, visit their web page or call 1-866-668-8297 (1-866-ONT-TAXS).
An updated version of the Cannabis Retail Regulation Guide is also available to help you navigate this change.
Two additional regulatory changes came into effect on January 1, 2025 for cannabis licence and authorization holders.
For information on the amendment allowing the transfer of a Retail Store Authorization (RSA) from one retail operator to another, see Information Bulletin: Transfers of Retail Store Authorizations for Cannabis Retail Store.
For information on the amendment allowing authorization holders who have requested a cancellation of their RSA to sell cannabis to another RSA holder, see Information Bulletin: Sale of cannabis from one Retail Store Authorization Holder to another now permitted.