Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Use the Tobacco Tax - Bad Debts Rebate Application Form to apply for a rebate of the tobacco tax you paid in situations involving bad debts.


You can apply if you’re a tobacco wholesaler or retailer. The tobacco needs to have been purchased on credit. You also need to be able to prove that you paid the tax.

You need to apply within 48 months of the end of the first fiscal year that the bad debt was no longer included as an account receivable in your records. Only one rebate claim may be made in any 12-month period.

How to apply

  1. Complete the rebate application.
  2. Check the application for details on all required supporting documents.
  3. Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.

How long it takes

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


There is no cost to apply for the rebate.

Before you start

Make sure you have:

  • wholesaler or retail vendor permit number
  • tax rate in effect at the time of the purchase for the tobacco products included in the bad debt
  • proof that the tobacco was purchased on credit
  • proof of tax paid
  • copies of invoices for the tobacco products sold

Application form

Related legislation