Refunds for Tobacco Tax
If you sell tobacco products in B.C., you may be eligible to receive a refund of the tobacco tax or security you paid if:
- your tobacco products are lost or stolen
- you extend credit to a customer and the account is later written off as a bad debt
- you make sales to an out-of-province location
- you overpaid the tax
Your refund application must be received by us within four years from the date the tax or security was paid, or the tax was remitted. We can't issue a refund for less than $10.
If tobacco purchased for retail sale is stolen, you may apply for a refund of the tobacco tax you paid on the stolen stock.
To apply for a refund, complete the Retailer Application for Refund of Tobacco Tax Paid on Products Lost Due to Theft (FIN 371) (PDF).
Your application must include:
- the supporting documents detailed on the reverse of the form
- original purchase receipts
- a copy of the police report
If you extended credit to a customer and the account, or a portion of the account, is uncollectable and later written off as a bad debt, you may apply for a refund of the tax you paid. A refund should be claimed only if a tax credit can't be obtained from the tobacco supplier.
To apply for a refund, send us a letter clearly outlining the reason for, and amount of, your claim. You must also include supporting documentation.
For full details on how to apply and where to send your application, see the bulletin Bad Debts (CTB 001) (PDF).
If you are a wholesale dealer and you make sales to out-of-province locations, you must either pay security or apply for a pre-authorized exemption on those sales.
You may apply for a refund if:
- you paid security on tobacco delivered out-of-province
- you paid security on tobacco products that are not resold because of loss through fire, theft or other circumstances
For full details on how to apply for a refund in these circumstances and where to send your application, see the bulletin Wholesale Dealers, Security Payments, Exemptions and Refunds (TTA 004) (PDF).
You are considered to have paid tax by mistake when:
- through misrepresentation or lack of knowledge, you voluntarily paid tax on a purchase that was not subject to tax
- you made an error in calculating the amount of tax due, resulting in an overpayment
If you overpaid tax due to a mistake, you may apply for a refund. You can obtain a refund application at any Service BC Centre or by contacting us at 1 877-388-4440 or email at CTBTaxQuestions@gov.bc.ca.
Your refund application must include supporting documentation to verify payment and the date the tax was paid.
If you are a retail dealer, send your refund application and supporting documentation to:
Ministry of Finance
PO Box 9628 Stn Prov Govt
Victoria, B.C. V8W 9V4
If you are a wholesale dealer, send your refund application and supporting documentation to:
Tobacco Tax Section
Ministry of Finance
PO Box 9442 Stn Prov Govt
Victoria, B.C. V9W 9V4