Get a tax refund on a verifiable permanent loss of vaping products

Apply for a tax refund on a verifiable permanent loss of vaping products. The loss can’t be due to theft or a bad debt.

Use the Vaping Products - Tax Paid on Vaping Products Refund Application Form to get a tax refund on lost vaping products that were not stolen or due to a bad debt.

Stolen vaping products

If you’re a vaping products wholesaler or retailer who’s lost vaping products due to theft, you need to use the Vaping Products Tax - Theft of Vaping Products Refund Application Form to get a tax refund on stolen vaping products.

Eligibility

You need to use this form if you’re a vaping products wholesaler or retailer who has a verifiable permanent loss of vaping products that were not stolen or due to a bad debt.

How to apply

  1. Complete the refund application.
  2. Check the application for details on all required supporting documents.
  3. Send your completed application and supporting documents by mail. Or drop them off at the Business Registration Unit.

How long it takes

It should take 3 to 6 weeks to get the refund. It can take longer if more information is needed or if your application hasn’t been filled in correctly.

Cost

There is no cost to apply for the refund.

Before you start

Make sure you:

  • file an insurance claim
  • check the tax rate for the stolen vaping products
  • provide copies of invoices for vaping products purchased during the 60-day period immediately before the date of the loss and for 14 days following the date of the loss (invoices need to include the purchaser’s name and the seller’s name, location, HST number, date, product description and quantity sold)

Application form