Form B279, Softwood Lumber Products Surge Charge Return, is a document used in Canada to report and remit the surge charge on softwood lumber products. The surge charge is a temporary measure imposed on certain softwood lumber products imported into Canada, and this form is used by importers to calculate and pay the required amount. The purpose of this form is to ensure compliance with the surge charge regulations and to contribute to the Canadian government's efforts to manage the softwood lumber market.
The Form B279 Softwood Lumber Products Surge Charge Return in Canada is filed by Canadian lumber producers or exporters who are subject to the Softwood Lumber Products Export Charge. This form is used to report and remit the export charges on softwood lumber products.
Q: What is Form B279?
A: Form B279 is a Softwood Lumber Products Surge Charge Return form.
Q: What is the purpose of Form B279?
A: The purpose of Form B279 is to report and pay the Softwood Lumber Products Surge Charge in Canada.
Q: What is the Softwood Lumber Products Surge Charge?
A: The Softwood Lumber Products Surge Charge is an additional charge imposed on imported softwood lumber products in Canada.
Q: Who needs to file Form B279?
A: Importers of softwood lumber products into Canada need to file Form B279.
Q: How often should Form B279 be filed?
A: Form B279 should be filed on a monthly basis.
Q: What information needs to be included in Form B279?
A: Form B279 requires the importer to provide details of the imported softwood lumber products, such as quantities, values, and applicable surge charges.
Q: How should Form B279 be submitted?
A: Form B279 can be submitted electronically through the CBSA's electronic commerce applications or by mail.
Q: What are the consequences of not filing Form B279?
A: Failure to file Form B279 or pay the Softwood Lumber Products Surge Charge may result in penalties and enforcement action by the CBSA.