You may get a refund on tobacco tax paid, if you have:
- bad debt;
- lost product;
- destroyed product;
- stolen product; or
- contaminated product.
Refunds cannot be deducted from your monthly Tobacco Tax Return (form TT3).
What is bad debt?
You have bad debt, if you can't collect taxes because of:
- uncollectible accounts; or
- receivership; or
A person who:
- sells tobacco;
- resales tobacco; or
- imports tobacco into Yukon;
A wholesale dealer:
- has a valid tobacco dealer's permit in Yukon; and
- acts as an agent to collect tax imposed by the Tobacco Tax Act.
A person who collects tax under the Act:
- holds the tax in trust for the Minister; and
- makes payments as described in the regulations.
Before you apply for a refund
Find out if you qualify for a refund.
- Email: email@example.com.
- Phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.
Documents you need to apply for a refund
Refunds for bad debt
- A written request for a refund detailing the claim.
- Copies of all invoices for the sale of tobacco connected to the refund claim.
- Proof that the tax claimed was paid to the government.
- A signed statement certifying the amount of the debt.
- Proof that:
- reasonable action was taken to get payment of the debt;
- the debt is unsecured;
- the debt is uncollectible; and
- the applicant has written off the debt as uncollectible as per generally accepted accounting principles.
- The wholesaler will submit a statement that:
- if they get back an amount from the debtor;
- they will pay a part of the tobacco tax related to the tobacco to the Government of Yukon.
Lost, destroyed, stolen or contaminated tobacco
- A written request for refund detailing the claim.
- Claim settlement confirmation from an insurance company:
- a copy of a settlement; or
- written confirmation of a settlement.
- A copy of a police report for loss due to theft.
- A copy of a fire marshal’s report for a loss due to fire.
- Proof that the amount claimed was paid to the Minister.
Apply for a refund
- Collect all the required documents.
- Submit your application.
In person: 3rd Floor, 2071 Second Avenue in Whitehorse. Our office is open Monday through Friday, from 8:30 a.m. to 5 p.m.
Government of Yukon
If you have questions, email: firstname.lastname@example.org or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.