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This version of the form is not currently in use and is provided for reference only. Download this version of
Form B273
for the current year.
Form B273 Excise Return - Cigarette Inventory Tax - Canada
Form B273 Excise Return - Cigarette Inventory Tax is used in Canada to report and pay the inventory tax on cigarettes held or sold by businesses.
The form B273 Excise Return for Cigarette Inventory Tax in Canada is filed by the cigarette manufacturers and importers.
FAQ
Q: What is Form B273?
A: Form B273 is an excise return form used for reporting cigarette inventory tax in Canada.
Q: Who needs to file Form B273?
A: Businesses and individuals involved in the sale or distribution of cigarettes in Canada need to file Form B273.
Q: What is the purpose of the cigarette inventory tax?
A: The cigarette inventory tax is imposed to discourage illegal trade and ensure compliance with the law.
Q: What information is required on Form B273?
A: Form B273 requires information such as the quantity of cigarettes on hand, the amount of tax payable, and any exemptions or deductions.
Q: When is Form B273 due?
A: Form B273 is generally due within 30 days after the end of the reporting period.
Q: Are there any penalties for late or incorrect filing of Form B273?
A: Yes, penalties and interest may be imposed for late or incorrect filing of Form B273.
Q: Can I file Form B273 electronically?
A: Yes, Form B273 can be filed electronically through the CRA's electronic filing services.
Download Form B273 Excise Return - Cigarette Inventory Tax - Canada
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