Tobacco tax forms, publications and legislation
Last updated: January 12, 2022
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
- FIN 262 - Application for Registration as an Exempt Sale Retail Dealer and/or Exempt Fuel Retailer (PDF)
- FIN 394 - Application for Appointment as a Wholesale Dealer or Cigar Wholesale Dealer (PDF)
- FIN 447 - Application for Clearance
Tax returns and supplementary forms
- FIN 125 - Collector’s Return
- FIN 225 - Retail Dealer's Inventory Return
- FIN 227 – Wholesale Dealer's Inventory Return
Refunds
- FIN 370 - Wholesaler Application for Refund of Tobacco Tax (PDF)
- FIN 371 - Retailer Application for Refund of Tobacco Tax Paid on Products Lost Due to Theft (PDF)
Other
- FIN 146 - Authorization or Cancellation of a Representative (PDF)
- FIN 386 - Notice of Change of Business/Location Address or Business Name (PDF)
Publications
Bulletins
- CTB 001 - Bad Debts (PDF)
- CTB 002 - Sales and Leases to Governments (PDF)
- CTB 003 - Audits (PDF)
- CTB 004 - Statistical Sampling (PDF)
- CTB 005 - Penalties and Interest (PDF)
- CTB 006 - Board Member's Liability (PDF)
- CTB 007 - Exemption for Members of the Diplomatic and Consular Corps (PDF)
- GEN 001 - Collecting Overdue Taxes (PDF)
- GEN 002 - Appeals (PDF)
Notices
- 2020-002 - Covid-19 Sales Tax Changes (PDF)
- 2019-002 - Expiry of Maa-nulth First Nations Exemption (PDF)
- 2017-002 - Expiry of Tsawwassen First Nations Exemption (PDF)
