ET/SL 12

July 11, 1994

Applications for this rebate should be normally be filed with the claimant's supplier of tobacco products. Rebate applications must be filed before August 9, 1994.

However, if a claimant's supplier has gone out of business or if the claimant believes that his or her supplier may not be able to send a claim to the Department before August 9, the claimant may file directly to the following address:

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

Since the enabling legislation has now received Royal Assent, the Department started processing rebate cheques July 5, 1994.