ARCHIVED - Filing your softwood lumber products export charge return

Every person who is registered to export softwood lumber products to the United States is required to file a monthly return, B275 Softwood Lumber Products Export Charge Return.

This includes exporters who are located in the Atlantic Provinces, Yukon, Northwest Territories, or Nunavut. There are no exceptions for persons who are on the list of exempted persons or for those exporters who may not have exported softwood lumber products during a particular month.

Note

Everyone exporting softwood lumber products to the United States requires a softwood lumber products export charge account number. Although you may have other accounts with the CRA, a separate account number is needed.

Exchange rate

Report all amounts relating to the softwood lumber products export charge in Canadian funds. Use the Bank of Canada's daily noon conversion rate as provided (including all four digits after the decimal point) for the day before the shipment to convert from U.S. funds to Canadian funds. For example, for an October 19 shipment, use the October 18 noon rate.

You can find the daily noon rate at the Bank of Canada.

How to file

The CRA will mail a monthly return, B275 Softwood Lumber Products Export Charge Return, approximately thirty days before the return due date to every person who has registered. If you do not receive this form, you can get it by clicking on the link.

The due date for filing the B275 Softwood Lumber Products Export Charge Return, is the last day of the following calendar month. For example, softwood lumber products exported during the month of October are reported on the October return. The filing due date is the last day of the following calendar month, November 30.

You have to file your return using a calendar month end. Accounting periods are not allowed.

Send your completed B275 Softwood Lumber Products Export Charge Return to:

Softwood Lumber Division
Surrey Tax Centre
9755 King George Boulevard
Surrey BC  V3T 5E1

Filing a consolidated return

If you have multiple operations, such as:

  • multiple mills;
  • first mill producer and wholesaler activities;
  • first mill and remanufacturing activities; or
  • any combination of the above,

you were provided with multiple registration numbers to differentiate between these activities for export purposes.

You can file one consolidated return for all your activities or a separate return for each division or branch. It is important to note that your books and records for your softwood lumber export activities must be maintained in accordance with your filing structure.

To change your current filing structure, you need to apply in writing to:

Softwood Lumber Division
Surrey Tax Centre
9755 King George Highway
Surrey BC  V3T 5E1

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