Tobacco tax forms, publications and legislation
Last updated: June 26, 2023
Forms, publications and legislation are resources that are available for your use and reference.
Forms
Attention! Some web browsers may not support all the features of PDF forms, such as hyperlinks and fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.
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
- Online (eTaxBC - log in required)
- FIN 227 – Wholesale Dealer's Inventory Return
- Online (eTaxBC - log in required)
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
- Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 93KB)
- Notice 2023-002 - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 87)
