Help with filing webform B267, Excise Duty Return - Tobacco Licensee

Inventory for tobacco products: Step 1 of 4

Total Production: Enter the total quantity, in units or kilograms, for each tobacco product produced.

Previous: Returns you to the previous screen.

Next: Takes you to the next step.

Note: The “Previous” and “Next” buttons will be displayed at the bottom of most screens and will work as described above.

Inventory for tobacco products: Step 2 of 4

Packaged: Not stamped–to excise warehouse: Enter the total quantity, in units or kilograms, of packaged but not stamped cigarettes, tobacco sticks, manufactured tobacco, and cigars you placed in an excise warehouse.

Inventory for tobacco products: Step 3 of 4

Tobacco products–partially manufactured tobacco: Enter the opening inventory and any additions, reductions, or adjustments to your partially manufactured tobacco inventory.

Inventory for tobacco products: Step 4 of 4

Tobacco products–raw leaf tobacco: Enter the opening inventory and any additions, reductions or adjustments to your raw leaf tobacco inventory.

Excise duty: Step 1 of 4

Manufactured in Canada

For cigarettes, tobacco sticks, other manufactured tobacco, cigars and raw leaf tobacco:

Enter the total quantity, in units, and the duty payable amount, in dollars, for each tobacco product that was stamped during the period.

Note for additional duty on cigars (rate per cigar) and additional duty on cigars (rate based on sale price):

An additional duty is imposed on cigars at the time of their delivery to a purchaser. The calculation is based either on the set rate per cigar or the set percentage computed on the sale price.

For each cigar, you must include on the form only the greater of the calculated amounts.

• For additional duty on cigars (rate per cigar)

  In the “Units” field, enter the total number of stamped cigars that were delivered to purchasers during the period and on which the additional duty on cigars must be paid at the effective set rate per cigar.

  Calculate the amount of additional duty payable, by multiplying the number of cigars entered by the effective rate (set dollar amount) of additional duty for cigars. Enter the result in the “Duty payable” field only if the result is greater than the result calculated for additional duty on cigars (rate based on sales price).

• For additional duty on cigars (rate based on sale price)

  In the “Units” field, enter the total number of stamped cigars that were delivered to purchasers during the period and on which the additional duty on cigars must be paid at the effective set percentage rate per cigar.

  Determine the combined total sale price of these cigars.

  Calculate the amount of additional duty payable by multiplying the combined total sale price of the cigars delivered to all purchasers by the effective rate (set percentage). Enter the result in the “Duty payable” field only if that result is greater than the result calculated for additional duty on cigars (rate per cigar).

Excise duty: Step 2 of 4

Duty-free shops, ships stores, and customs bonded warehouses

Enter the total quantity, in units, and the duty payable amount, in dollars, for each tobacco product destined for duty-free shops, ships stores, or custom bonded warehouses that was stamped during the period.

Excise duty: Step 3 of 4

Exports not exceeding 1.5% (special duty)

Enter the total quantity, in units, and the duty payable amount, in dollars, for each stamped tobacco product that was exported during the period in quantities that did not exceed 1.5% of your previous calendar year’s total production of cigarettes.

Excise duty: Step 4 of 4

Exports exceeding 1.5% (special duty)

Enter the total quantity, in units, and the duty payable amount, in dollars, for each stamped tobacco product exported during the period, including quantities that exceeded 1.5% of your previous calendar year’s total production of the tobacco product.

Stamp inventory

For each tobacco product, enter the opening inventory, as well as the number of stamps you received, stamps you used for products, destroyed stamps, and any stamp inventory adjustments.

Review

Check all of your data and make any changes before sending your return. If you find an error, select “Previous” to make corrections.

File a refund to offset an amount payable

If you would like to apply for a B256 Application for Refund with your return, select "Yes" to enter the details of the refund in the File a Refund webform.

Will you make the payment within the next five business days or by the payment due date?

Select “Yes” if you intend on making a payment.

Certification statement: You must tick the box certifying that the information you gave is accurate and complete before you can select “Submit.”

Submit: Automatically sends the return to the Canada Revenue Agency and will generate a confirmation page.

Confirmation

The confirmation page gives details about your return information, along with the filing date and confirmation number of the return.

Keep the confirmation number for your records. Do not send us a paper copy of the documents you filed online.

Print/Save: Prints this page.
PDF Version: You can save and print a copy of this return in PDF format.
File another return: Returns you to the first page so you can file another return for the same account.