Notice to Suppliers of Tobacco Products to Retailers in New Brunswick

From: Canada Revenue Agency


March 31, 1994

This notice is further to the information provided in the notice of February 12, 1994, entitled Changes in Federal Excise Taxes on Tobacco Products for Sale in New Brunswick. It explains how to claim credits in respect of tobacco products you have supplied to New Brunswick retailers. These credits should be claimed from the manufacturer from whom you purchased these products. A supply of forms is also enclosed for you to use in claiming these credits.

You are eligible to claim credits only in relation to sales you make during the period February 11, 1994 to May 11, 1994. You may submit claims for periods of less than the full three-month period.

You must deduct from your first claim the amounts of tobacco products destined for sale in New Brunswick you had in inventory on February 11, 1994. This includes tobacco products on hand in any retail establishments you have in New Brunswick on that date.

To determine what part of your February 11 inventory of each type of tobacco product (cigarettes, tobacco sticks and manufactured tobacco) was destined for sale in New Brunswick, you should calculate the proportion of your total sales by type of tobacco during the period from November 11, 1993 to February 10, 1994 that was made to licensed retail outlets in New Brunswick. That proportion expressed as a percentage and multiplied by your total inventory of that type of tobacco product will provide the "inventory" figures to deduct in order to arrive at your credit entitlement. This amount should only be deducted from your first claim. It need not be deducted from subsequent claims.

You should include in your sales to licensed retail vendors during the period February 11 to May 11 1994, for purposes of calculating the specified quantity of tobacco on which a credit may be claimed any amounts of tobacco products that were held in inventory in your own separate retail establishments in New Brunswick on February 11, 1994.

All claims will be subject to verification by the New Brunswick Department of Finance. Claims should be submitted to the following address before being sent to your manufacturer:

Department of Finance
Revenue Division
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

The New Brunswick Department of Finance will return your claim to you after it has been verified. You should then send it to the manufacturer from whom you purchased the tobacco products in respect of which you are claiming a credit.

Manufacturers will reject any claim not verified and signed by an official of the New Brunswick Department of Finance.

The Province of New Brunswick has indicated that as of May 11, 1994, tobacco products destined for retail sale in New Brunswick will have to bear distinctive markings. As a result, the effective rate of federal excise tax on these products will be reduced as of that date. You will not be entitled to a credit on any tobacco marked as being for consumption in New Brunswick.

Your credit claims must be made to your manufacturer by no later than August 31, 1994.

Should you require further information on this credit, please contact your local Revenue Canada district office.

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