ET/SL 10

May 31, 1994

The enclosed form is to be used to claim the additional federal tobacco tax inventory rebate in respect of cigarettes destined for sale in Ontario and Quebec.

Who Can Claim

Vendors who had at least 1,000,000 cigarettes in inventory destined for sale in the Province of Quebec at the beginning of February 9, 1994, and vendors who had at least 1,000,000 cigarettes in inventory destined for sale in the Province of Ontario at the beginning of February 22, 1994 are eligible to claim the additional rebate.

How to Claim

Complete the form on the basis of the inventory of tobacco products on hand:

• for cigarettes destined for sale in the Province of Quebec, at the beginning of February 9, 1994;
• for cigarettes destined for sale in the Province of Ontario, at the beginning of February 22, 1994.

Claims are to be made in respect of cigarettes only.

You can use this form to claim a rebate if you hold stocks destined for sale in either province, regardless of which province you are located in.

When making your claim you must determine the number of separate retail outlets you operate in each of Quebec and Ontario. "Separate retail outlet" means a retail establishment of a person that is geographically separate from other places of business of the person and at which, in the ordinary course of the person's business, the person regularly sells cigarettes to consumers.

You must send your completed application form for cigarettes destined for sale in Quebec before August 9, 1994, and, for cigarettes destined for sale in Ontario before August 22, 1994, to:

Revenue Canada
Tobacco Tax Inventory Rebate
Ottawa, Ontario
K1A 1K9

Payment of Claims

Rebate cheques will not be issued until the legislation for the rebate is passed by Parliament and receives Royal Assent.

If you require more rebate applications or further information, please contact your local Revenue Canada office.