Get a refund on tobacco tax you paid

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
  • customer:
    • bankruptcy;
    • receivership; or
    • insolvency.

Eligibility

Wholesale dealer

A person who:

  • sells tobacco;
  • resales tobacco; or
  • imports tobacco into Yukon;

Collector

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.

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

  1. Collect all the required documents.
  2. 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.
    Email: yk.taxreturns@gov.yk
    Mail:
    Government of Yukon
    Finance (B1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6
Contact: 

If you have questions, email: yk.taxreturns@gov.yk.ca or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.