Completing an application for a refund of vaping duty
Completing an application for a refund of vaping duty
On this page
- Instructions for Part A: Business information
- Instructions for Part B: Calculation of the refund amounts
- Instructions for Part C: Refund options
- Instructions for Part D: Certification
This page provides line-by-line instructions on how to fill out Form B602, Application for a Refund of Vaping Duty, which is required to be filed by vaping product licensees who want to claim a refund of vaping duty under the Excise Act, 2001.
This application form must be completed and filed with the CRA no later than two years after the duty was paid in error or the vaping product was re-worked or destroyed. For more information, see Excise Duty Notice EDN78, General Information – Vaping Products.
For imported packaged vaping products, the vaping duty would have been paid to the Canada Border Services Agency (CBSA). Therefore, this application form may not be used to claim a refund on these products. For more information on whether a refund may be claimed on imported packaged vaping products, contact the CBSA.
Instructions for Part A: Business information
Part A of the application is used to identify the vaping product licensee. Current and accurate information is required for each field as follows:
Provide the legal name and the business number of the account for which the application is being filed. If the legal name of the business has changed, you need to contact your CRA regional excise office to report the change. A list of the offices is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
Physical business location
Provide the address of the physical location of the premises for which the application is being filed. If the application being filed is in relation to a consolidated return for more than one premises, provide the physical location of the filing account. If the physical address of the business has changed, you need to contact your CRA regional excise office to report the change.
Identify the start and end dates of the calendar month for which the application is being filed. If the application does not cover a full calendar month because you received or cancelled your licence partway through a calendar month, enter the start and end dates that cover your operations for that particular calendar month.
Instructions for Part B: Calculation of the refund amounts
For each refund amount requested, provide the appropriate details within the chart included in this part. The details required to be reported in each column are as follows:
Reason for refund
The Excise Act, 2001 provides for three allowances for a refund of vaping duty and/or additional vaping duty. A refund may be requested for an amount paid in error (for example, a calculation error was made or vaping duty was paid on a product that should have been duty-relieved). A refund may also be requested if vaping products are re-worked or destroyed in accordance with section 187.2 of the Act. You must receive approval from the CRA prior to re-working or destroying any vaping products. For more information, please contact your regional excise office: Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
Select the appropriate reason from the drop-down list provided.
Select the appropriate product type of the vaping product for which you are requesting the refund. If a particular refund relates to more than one product type, the refund will have to be reported separately depending on the product type. For example, if 100 vaping pods containing 2.9 mL each and 100 containers each with 30 mL of vaping liquid are both destroyed, these must be reported separately on two separate rows.
Select the appropriate jurisdiction from the drop-down list according to the vaping excise stamp used on the product. Currently, only Canada stamps are available.
Number of packages
Indicate the number of packages associated with the refund being claimed. If four vaping pods have been put into a single package to be sold to the consumer, this would only count as one package. The number indicated here should also correspond to the number of stamps used on the products related to the refund request.
Vaping duty ($)
Enter the amount of vaping duty, in dollars, that you are requesting to be refunded for the products listed on each specific row.
Additional vaping duty ($)
Currently, no additional vaping duty is applicable because there are no provinces or territories that have joined a coordinated framework.
Add all of the entries under the vaping duty column and enter the result on line 1.
Add all of the entries under the additional vaping duty column and enter the result on line 2.
Add the amounts from line 1 and line 2 and enter the result on line 3.
Instructions for Part C: Refund options
Indicate in this section how you would like your refund to be issued to you. If you choose to transfer an amount from the refund to another account, you must also enter the applicable 15-digit account number and the last day of the reporting period to which you would like the refund applied. You can only transfer to an account that starts with the same 9-digit business number as the one indicated under Part A – Business information.
If you are submitting this refund application along with your monthly Form B600, Vaping Duty and Information Return, and if the net amount reported on line 13 of Form B600 is a positive amount, you do not need to fill out this section. Your refund will be applied against your vaping duty payable on Form B600.
Instructions for Part D: Certification
An authorized person must print their name and title, sign and date the application, and provide a current telephone number. Enter the complete name and telephone number of a person who may be contacted about the application for a refund of vaping duty.
Thank you for your feedback
- Date modified: