EDM10-1-10 Completing a tobacco information return – Prescribed person

Excise Duty Memorandum

August 2024

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act, 2001. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may refer to the Act or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact information – Excise and Specialty Tax Directorate.

General

As a tobacco prescribed person, you must file Form B285, Tobacco Information Return – Prescribed Person. For information on the responsibilities and requirements related to tobacco prescribed persons, refer to Notice EDN28, Becoming a prescribed person under the new tobacco stamping regime.

When completing Form B285, include only the information that applies to the reporting period for which you are filing and complete only the lines of the return that apply to you.

Filing your return

You can file your return either:

• electronically using the "File a return" function in My Business Account (after May 2025)
• by mail at:

Canada Revenue Agency
Prince Edward Island Tax Centre
275 Pope Rd
Summerside PE  C1N 6E7

Instructions for Part A: Type of return

If you are filing a return for a reporting period for which you already have submitted a return, select "Amended". Otherwise, select "Original".

Instructions for Part B: Business information

Business information

Enter the legal name and the account number for which the return is being filed. If the legal name of the business has changed, contact your regional excise office. The contact information is available at Contact information – Excise and Specialty Tax Directorate.

Books and records location

Enter the address of the location where the books and records that support the information in this return are kept. If the location of the books and records of the business has changed, contact your regional excise office to report the change.

Reporting period

Enter the start and end dates of the calendar month for which the return is being filed. If the return does not cover a full calendar month because you received or cancelled your prescribed person registration partway through the month, enter the start and end dates that cover your registration for that particular calendar month.

Instructions for Part C: Tobacco excise stamp inventory

You must reconcile your inventory of tobacco excise stamps for the reporting period, based on stamp denomination.

For more information regarding tobacco excise stamps, refer to Notice EDN29, Tobacco stamping regime – Excise stamp order process.

Column A – Opening inventory

For each applicable denomination, enter the opening stamp inventory amount. The opening inventories in column A of this return must equal the closing inventories in column F of the previous return.

Column B – Stamps received

For each applicable denomination, enter the quantity of tobacco excise stamps received during the reporting period from the authorized tobacco excise stamp provider.

Stamps are considered as received when they are delivered to the tobacco prescribed person's chosen delivery location (for dry stamps) or when they are delivered to the adhesive supplier. A tobacco prescribed person is responsible for stamps that are held by a third party for adhesive application.

Column C – Stamps on products imported

For each applicable denomination, enter the quantity of stamps affixed to tobacco products that were imported during the reporting period.

Stamps are reported in this column at the time the stamped products are imported, not when the stamp is affixed to the product outside of Canada.

Column D – Destroyed stamps

For each applicable denomination, enter the quantity of stamps that were destroyed during the reporting period.

Column E – Inventory adjustments (+ or −)

For each denomination, enter the necessary inventory adjustments. Adjustments may be necessary to balance the physical inventory with the book inventory. The closing inventory in your books must match the closing physical inventory for the reporting period.

Column F – Closing inventory (A + B − C − D ± E)

For each denomination, add the quantities in columns A and B, subtract the quantities in columns C and D, add or subtract the inventory adjustment in column E, and enter the result in column F.

This closing inventory is the opening inventory for the following reporting period.

Instructions for Part D: Certification

An authorized individual must print their name and title, sign and date the return, and provide a current telephone number so that they can be contacted about the tobacco information return if needed.

Further information