Vaping products tax rebate for bad debts from sales of vaping products made on credit
Apply for a rebate on the vaping products tax you paid on bad debts from sales of vaping products made on credit.
Use the Vaping Products Tax Bad Debts Rebate Application Form to apply for a rebate of the vaping products tax you paid in situations involving bad debts.
Eligibility
You can apply if you’re a vaping products wholesaler or retailer. The vaping products need 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. You can only make 1 rebate claim in any 12-month period.
How to apply
- Complete the rebate application.
- Check the application for details on all required supporting documents.
- 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 rebate. 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 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 vaping products included in the bad debt
- proof that the vaping products were purchased on credit
- proof of tax paid
- copies of invoices for the vaping products sold