Reporting requirements for tax-exempt tobacco

When you sell tax-exempt tobacco on First Nations land as an Exempt Sale Retail Dealer (ESRD), you must:

1. Complete and submit an Exempt Sale Retail Dealer (ESRD) Tax Return each month

2. Submit a completed Schedule of Exempt Tobacco Sales (FIN 361), also known as signature sheets

The Exempt Sale Retail Dealer Tax Return is mailed to you each month. If you don’t receive your return, contact us at 250-387-9115. You’re still responsible for reporting your sales even if you don’t receive the return by the due date.

You must complete and submit a return even if you have no sales for the month you’re reporting.

If you sell tax-exempt tobacco as a duty-free shop, you must file any applicable federal reports with the federal government.

When and how to submit forms

Submit your completed return and signature sheets:

• By mail

Tobacco Tax
Ministry of Finance
PO Box 9442 Stn Prov Govt
Victoria, B.C.  V8W 9V4

• By courier

Tobacco Tax
Ministry of Finance
1802 Douglas Street
Victoria, B.C.  V8T 4K6

• At a Service BC Centre

• 1802 Douglas Street in Victoria (drop box only)

Due date

Your return and signature sheets must be fully completed and submitted by the 10th day of the month following the month in which the sales being reported took place. For example, if the return is for sales made during the month of October, the return is due on November 10.

Your completed return and signature sheets must be received or postmarked on or before the due date indicated on your return. If the due date falls on a weekend or a B.C. statutory holiday, the due date is the next business day.

If you don’t submit your return and signature sheets on time or if you have a history of late returns:

• Your permit may be suspended or cancelled

• You may not be approved for future requests, such as a request to increase your allocation