Tobacco Tax Forms, Publications & Legislation

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 (Fill and Print)
• 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
  • Online (eTaxBC - no login needed)
  • PDF (Fill and Print)

Tax Returns and Supplementary Forms

• FIN 125 - Collector’s Return
  • Online (eTaxBC - log in required)
  • PDF - Current (Fill and Print)
  • PDF - April 1, 2018 - December 31, 2019 (Fill and Print)
• FIN 225 - Retail Dealer's Inventory Return
  • Online (eTaxBC - log in required)
  • PDF - (Heated Tobacco Products) July 31, 2020 (Fill and Print)
  • PDF - December 31, 2019 (Fill and Print)
• FIN 227 –  Wholesale Dealer's Inventory Return
  • Online (eTaxBC - log in required)
  • PDF - (Heated Tobacco Products) July 31, 2020 (Fill and Print)
  • PDF - December 31, 2019 (Fill and Print)

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)

Forms not currently available online:

• FIN 125 - Collector’s Return from January 1, 2018 to March 31, 2018
• FIN 125 - Collector's Return from April 1, 2014 to December 31, 2017

To obtain any of the above forms, call us at 250-387-9115.

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)

Legislation

• Tobacco Tax Act
• Tobacco Tax Act Regulation
• Consular Tax Exemption Regulation
• Interest Rate under Various Statutes Regulation

 

Last revised: March 31, 2020