Tobacco tax forms, publications and legislation
Last updated on April 9, 2024
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Forms, publications and legislation are resources that are available for your use and reference.
Forms
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Applications
- FIN 254 - Application for Tobacco Retail Authorization
- Online (eTaxBC – no logon needed)
- PDF (320KB) (Fill and Print)
- FIN 262 - Application for Registration as an Exempt Sale Retail Dealer and/or Exempt Fuel Retailer (PDF, 320KB)
- FIN 394 - Application for Appointment as a Wholesale Dealer or Cigar Wholesale Dealer (PDF, 250KB)
- FIN 447 - Application for Clearance
- Online (eTaxBC - no login needed)
- PDF (300KB) (Fill and Print)
Tax returns and supplementary forms
- Collector’s Return
- Online (eTaxBC - log in required)
- Retail Dealer's Inventory Return
- Online (eTaxBC - log in required)
- Wholesale Dealer's Inventory Return
- Online (eTaxBC - log in required)
Refunds
- FIN 370 - Wholesaler Application for Refund of Tobacco Tax (PDF, 260KB)
- FIN 371 - Retailer Application for Refund of Tobacco Tax Paid on Products Lost Due to Theft (PDF, 230KB)
Other
- FIN 146 - Authorization or Cancellation of a Representative (PDF, 260KB)
- FIN 386 - Notice of Change of Business/Location Address or Business Name (PDF, 340KB)
Publications
Bulletins
- CTB 001 - Bad Debts (PDF, 240KB)
- CTB 002 - Sales and Leases to Governments (PDF, 220KB)
- CTB 003 - Audits (PDF, 200KB)
- CTB 004 - Statistical Sampling (PDF, 240KB)
- CTB 005 - Penalties and Interest (PDF, 200KB)
- CTB 006 - Board Member's Liability (PDF, 220KB)
- CTB 007 - Exemption for Members of the Diplomatic and Consular Corps (PDF, 190KB)
- GEN 001 - Collecting Overdue Taxes (PDF, 190KB)
- GEN 002 - Appeals (PDF, 160KB)
Notices
- Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB)
- Notice 2023-002 - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 90KB)
Legislation
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