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 the Yukon;

Collector

A wholesale dealer:

• has a valid tobacco dealer's permit in the 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: yk.taxreturns@yukon.ca.
• Phone: 867-667-5345.

Tobacco tax bulletins

We provide tax bulletins as an aid to understanding the Tobacco Tax Act. The legislation will prevail if there is any conflict in the wording of the documents.

• Read tobacco tax bulletins

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: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
   Email: yk.taxreturns@yukon.ca
   Mail:
   Government of Yukon
   Finance (B1)
   Box 2703
   Whitehorse, Yukon
   Y1A 2C6