Completing an Excise Duty Return – Tobacco Dealer

Excise Duty Memorandum EDM10-1-9

February 2023

This version replaces the one dated October 2012. This memorandum was revised to clarify how tobacco dealers are required to file their returns and to make the information more helpful and easier to understand.

This memorandum provides line-by-line instructions on how to complete Form B271, Excise Duty Return – Tobacco Dealer, which needs to be filed by tobacco dealers under the Excise Act, 2001.

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 licensed tobacco dealer, you must file Form B271, Excise Duty Return – Tobacco Dealer for each reporting period. For information on the responsibilities and requirements related to tobacco dealers, refer to Excise Duty Memorandum EDM7-1-2, Tobacco Dealers.

When completing Form B271, 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:

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

Instructions

Identification box

Enter the complete legal name and mailing address of your business.

Box 1 – Account number

Enter your 9-digit business number (BN) and 4-digit program account number.

Box 2 – Period covered (YYYY-MM-DD)

Enter the start and end dates of the reporting period for which this return is being filed.

Box 3 – Due date of return (YYYY-MM-DD)

Enter the due date for this return. The due date is the last day of the month following the reporting period entered in box 2. When the due date falls on a Saturday, a Sunday or a public holiday recognized by the Canada Revenue Agency (CRA), your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

Line A – Opening inventory

Enter the total opening quantity of raw leaf tobacco. The opening inventory on line A of this return must equal the closing inventory on line E of the previous return.

Additions to inventory

Domestic shipments received
Enter the total quantity of domestic shipments of raw leaf tobacco received.

Imported shipments received
Enter the total quantity of imported shipments of raw leaf tobacco received.

Line B – Total additions

Add the quantities of raw leaf tobacco added to your inventory and enter the total on line B.

Reductions to inventory

Domestic shipments
Enter the total quantity of domestic shipments of raw leaf tobacco.

Exported shipments
Enter the total quantity of exported shipments of raw leaf tobacco.

Line C – Total reductions

Add the quantities of raw leaf tobacco removed from your inventory and enter the total on line C.

Line D – Inventory adjustments (+ or −)

Enter the necessary inventory adjustment. 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.

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

Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. This closing inventory is the opening inventory for the following reporting period.

Certification

Enter the name, title and telephone number of an authorized representative. The authorized representative must sign and date the return.

Further information

For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise duties technical information under the Excise Act, 2001.

To make a general or technical enquiry on excise duties or to request a ruling or interpretation related to excise duties, go to Contact Information – Excise and Specialty Tax Directorate.

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