Launch a Tobacco Product and E-Cig Wholesale Business in Surrey

This page guides you through starting a Tobacco Product and Electronic Cigarette Merchant Wholesalers business in Surrey (NAICS 424940). It lays out the nine requirements you’ll meet—from business registration to licensing and compliance—plus a practical overview of permits, costs, and a realistic timeline so you can move forward with confidence.

What you’ll learn: the key steps to get running in Surrey. You’ll see which permits you need (city business license, provincial tobacco/vape licensing, and any required municipal permits), how to handle tax registrations (GST/HST and provincial registrations), and what ongoing record-keeping and compliance look like. We also provide a clear cost breakdown and typical processing timelines, helping you forecast start-up expenses.

Why Surrey works well for a wholesale operation: excellent access to suppliers and retailers, strong logistics, and a growing market for tobacco and vaping products. The city’s business-friendly environment helps you scale your nine-step plan—from registrations to first shipment—without unnecessary delays.

Business Type
Tobacco Product and Electronic Cigarette Merchant Wholesalers
Location
Surrey

Requirements Overview

The most critical requirement for operating a tobacco product and electronic cigarette merchant wholesalers in Surrey is Tobacco Excise License. This license is legally required for anyone who sells tobacco products in Canada, and you cannot legally run your business without it. Start the process with the Canada Revenue Agency, providing your basic business information, details about the products you’ll handle, and your expected volumes; you’ll need to keep ongoing records and reporting once it’s approved. This is non-negotiable and must be in place before you begin trading.

For operational health and safety, you’ll want to group related requirements that keep your doors open and customers safe. Make sure you understand and meet Product Safety and Recall Obligations so your products meet safety standards and you have a plan if a recall is needed. Also ensure you have WorkSafeBC coverage for your employees, and obtain the local Surrey/municipal Business License to legally operate the business from a physical location or address. These items are essential to run a compliant, safe wholesale operation.

In parallel, you’ll handle essential business registrations and tax setup. Obtain a Business Number (BN) from the CRA, and complete BC Business Name Registration if you’re not operating as a sole proprietor under your personal name. Plan for GST/HST registration if your revenue crosses the threshold, and set up Payroll Deductions Registration if you have employees. If you import or export products, you’ll also need an Import/Export Business Number. These registrations and numbers are the backbone of lawful, transparent operations.

Next steps: map out a simple action plan and tackle each item one by one. Start with securing the Tobacco Excise License, then confirm local permits, and set up the corporate registrations and tax accounts in parallel. If you’d like, I can turn this into a concrete checklist with deadlines tailored to your situation and help you reach complia

Detailed Requirements

Here are the specific requirements for starting a tobacco product and electronic cigarette merchant wholesalers in Surrey:

  • Product Safety and Recall Obligations Required
    Wholesalers must ensure products meet Canadian safety standards and report serious incidents. Must participate in product recalls and maintain records for traceability. No registration - compliance law. Manufacturers/importers/sellers must ensure products are safe. MANDATORY REPORTING to Health Canada if: death/serious injury occurred or could occur, defects found, inadequate labeling, or recall in other jurisdiction. Keep records 6 years. Penalties: fines, seizure, criminal charges. Report incidents online or call 1-866-662-0666.
  • Tobacco Excise License Required
    Wholesalers of tobacco products must be licensed under the Excise Act, 2001 and comply with marking, stamping, and tax payment requirements. CRA Tobacco Excise Licence for manufacturing, stamping. Tobacco Act compliance. Provincial licences also required. Contact CRA: 1-800-668-5370.
  • Business Number (BN) Registration Required
    A 9-digit Business Number is required for most businesses operating in Canada. It is used to interact with the Canada Revenue Agency and other federal programs. Required for GST/HST, payroll, corporation income tax, and import/export accounts. Register FREE online through Business Registration Online (BRO) at canada.ca. Takes 15-30 minutes. As of November 3, 2025, online registration is MANDATORY for new BNs - phone registration no longer available. You'll need: business name, address, owner SIN, business type, and start date. BN (9-digit number) issued INSTANTLY online. Available 21 hours/day, 7 days/week (closed 3-6am ET for maintenance).
  • Business Licence Required
    General business licence required to operate a business in City of Surrey. Apply to City of Surrey for Business Licence: 1. Determine business category 2. Complete business licence application 3. Submit required documents (ID, lease, zoning confirmation) 4. Pay application and annual fees 5. Await approval and receive licence Contact City of Surrey Business Licensing for specific requirements. Home-based businesses may have different requirements. Annual renewal required.
  • BC Business Name Registration (Sole Proprietorship/Partnership) Required
    Registration of sole proprietorship or partnership business names with BC Registries Register sole proprietorship or partnership at bcregistry.gov.bc.ca. Name reservation: $30 (standard) or $100 (priority 1-2 days). Registration fee: $40. Total: ~$70. Name reserved for 56 days after approval. Registration is continuous (no renewal required). No name protection for sole proprietorships. Personal names operating under own name do not require registration. Contact BC Registries: 1-877-526-1526.
  • Import/Export Business Number Conditional
    Required for specific regulated activities. Wholesalers engaged in importing or exporting goods must register for an import/export account with Canada Border Services Agency (CBSA) in addition to their CRA Business Number. As of Oct 21, 2024, register RM account through CBSA's CARM Client Portal (not CRA). Need BN9 first - get via CARM or CRA's BRO. FREE registration. Required for importing/exporting commercial goods. Ensure all business names match exactly to avoid border delays. CBSA manages RM accounts; CRA issues BN9. Contact CBSA Border Information Service: 1-800-461-9999.
  • GST/HST Registration Conditional
    Required if annual taxable revenue exceeds $30,000 (small supplier threshold). Taxi/ride-share drivers must register regardless of revenue. Businesses with gross revenues over $30,000 in any single quarter or over four consecutive quarters must register for, collect, and remit GST/HST. Small suppliers (under $30,000) may register voluntarily. Register FREE online through Business Registration Online (BRO) when your revenue exceeds $30,000 in any 4 consecutive quarters (small supplier threshold). Takes 15-30 minutes. You MUST register within 29 days of exceeding threshold and start charging GST/HST immediately on the sale that made you exceed it. Need your BN (or get one simultaneously). As of Nov 3, 2025, online registration is mandatory. Voluntary registration available anytime for input tax credits.
  • Payroll Deductions Registration Conditional
    Required if you pay salaries, wages, or other remuneration to employees. Must register before first pay period. Required if you have employees. You must withhold Canada Pension Plan (CPP), Employment Insurance (EI), and income tax from employee wages and remit to CRA. Register FREE online through Business Registration Online (BRO) when you hire your first employee. Takes 15-20 minutes. You'll need your Business Number (BN) or can get one simultaneously. Payroll account (RP) added to your BN instantly. Register BEFORE your first pay date. Required to deduct CPP, EI, and income tax from employee wages. For 2025: CPP rate 5.95%, EI employee rate $1.66/$100 insurable earnings.
  • WorkSafeBC Coverage and Registration Conditional
    Required if you have workers in BC. Workers compensation insurance coverage through WorkSafeBC for employers in British Columbia WorkSafeBC coverage required for most BC employers. Average base premium rate: 1.55% of assessable payroll ($1.55 per $100). Register online at worksafebc.com. Apply 30 days before starting business or hiring workers. Processing: ~10 business days. Premium rates vary by industry classification (514 classification units). COR certified employers eligible for 10% rebate. Contact: 604-276-3100 or 1-888-967-5377.

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