ARCHIVED - Amending your softwood lumber return or claiming a refund

Adjusting the softwood lumber export charge

This page explains how a person registered with the Canada Revenue Agency (CRA) for the Softwood Lumber Products Export Charge Act, 2006 may adjust information previously submitted to the CRA.

Adjustments to the previously declared export value of permits

Do not include adjustments for a permit for a prior period on a return for a subsequent month. Determine if the net change of your permit adjustments for a given period results in a debit (an increase in the amount payable in box 8) or a credit (a decrease in the amount payable in box 8).

If the net change is a debit, complete and send an amended B275 Softwood Lumber Products Export Charge Return, for the period. Follow the instructions on pages 2 and 4 of the form with the following exceptions:

  • Check the "Amendment" box; and
  • On page 3, provide permit information for adjusted permits only.

If the net change is a credit, complete and send a B278 Softwood Lumber Products Export Charge - Application for Refund. Follow the instructions on pages 2 and 4 of the form. For more information, see part 4.

Send the B275 Softwood Lumber Products Export Charge Return or the B278 Softwood Lumber Products Export Charge - Application for Refund to the Surrey Tax Centre at the address indicated on the form.

Permits previously not declared

If you have not declared all permits pertaining to a previous period, you need to file an amended B275 Softwood Lumber Products Export Charge Return, for the period. Complete the form following the instructions provided on pages 2 and 4 of the form with the following exceptions:

  • Check the "Amendment" box;
  • On page 3, provide permit information for missing permits only; and
  • Send the form to the Surrey Tax Centre at the address indicated on the form.

Permits declared in a wrong period

If you mistakenly declared a permit in the wrong month, you need to complete two amended copies of the B275 Softwood Lumber Products Export Charge Return. Complete one form for the period when the permit was originally declared to exclude the export price, and complete another form for the period when the permit should be declared to include the export price.

Complete the forms following the instructions on pages 2 and 4 with the following exceptions:

  • Check the "Amendment" box;
  • On page 3 of the return, provide details of the incorrectly reported permits only; and
  • Send both copies of the form to the Surrey Tax Centre at the address indicated on the form.
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