- How may I obtain further information on tobacco tax refunds?
- I operate a convenience store. Is there a refund available for product loss of tobacco products due to theft, fire or contamination?
- Who can claim a refund of tobacco tax?
You may call the Client Services Branch directly at 1 866 ONT-TAXS (1 866 668-8297) or write to:
Ministry of Finance
Client Services Branch
33 King St W
PO Box 625
Oshawa ON L1H 8H9
I operate a convenience store. Is there a refund available for product loss of tobacco products due to theft, fire or contamination?
Vendors who have suffered a loss of product due to theft, fire or contamination can claim a refund. The application for Tobacco Tax Refund must have the following documentation:
- claimant's legal name. incorporated name or name of owner
- vendor permit number
- copy of police or fire marshal report
- copy of insurance settlement or written confirmation from an insurance company showing insurance company name; claimant's name and address; insurance claim number; date of loss; quantity of product settled on; breakdown of the payment made showing the deduction of tobacco tax
- copies of purchase invoices showing that a sufficient quantity of tobacco product was purchased prior to the loss to support the claim
- invoices showing tobacco tax paid, date of purchase and invoice number
Registered tobacco tax collectors may apply for a refund of tobacco tax on excluded tobacco products. The following tobacco products are excluded:
- Tobacco that is returned either to a manufacturer or registered importer to be destroyed because it is unfit for consumption.
- Unmarked cigarettes or tobacco products other than cigarettes that are exported from Ontario for sale in bulk by a person who is not a manufacturer and who holds a valid wholesaler's permit for shipment to an establishment or facility of the exporter located outside Ontario where the exporter is authorized to collect taxes on tobacco on behalf of the jurisdiction to which the tobacco is to be ultimately exported and in which it is sold to consumers.
- Unmarked cigarettes or tobacco products other than cigarettes that are exported from Ontario for sale in bulk by a manufacturer for shipment to,
- an establishment or facility of the manufacturer located outside Ontario, or
- an establishment or facility of another person located outside Ontario, provided that the manufacturer has applied for, and received the approval of the Minister of Finance prior to making such export.
Vendors who have suffered a loss of product due to theft, fire or contamination can also claim a refund. Please see question "I operate a convenience store ..." for detailed information.
A refund of tobacco tax may also be made in the case where all or part of the sale price of tobacco sold by the applicant has not been paid and has become an uncollectible debt (referred to as a "bad debt").