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013-9994
SURETY BOND - TOBACCO TAX ACT, R.S.O. 1990 c. T.10, as amendedThe Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.