Clear Data
Protected B when completed
Application for a Refund of Vaping Duty
under the Excise Act, 2001
Fill out this application if you are a vaping product licensee who paid vaping duty and/or additional Do not use this area.
vaping duty and want to claim a refund of the vaping duty and/or additional vaping duty under
the Excise Act, 2001. To claim a refund, file this completed application with the Canada Revenue
Agency (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.
The information collected on this application can be submitted electronically using My Business Account, which is a fast,
convenient, and secure way to provide your information. For information on how to register for My Business Account, go to
canada.ca/cra-sign-in-services.
For instructions on how to fill out this application, go to canada.ca/vaping-excise.
Part A – Business information
Legal name:
Account number: R D
Physical business location
Unit No. – Street No. Street name, RR:
City:
Province or territory:
Postal code:
Reporting period
Year Month Day Year Month Day
Enter the period covered: From to
B602 E (09/2024) (Ce formulaire est disponible en français.) Page 1 of 4
Clear Data
Protected B when completed
Part B – Calculation of the refund amounts
For each refund amount requested, choose one of the three reasons below in the "Reason for refund" column.
Add the amounts from the "Vaping duty" and "Additional vaping duty" columns and enter the results on lines 1 and 2.
Add the amounts from lines 1 and 2 and enter the result on line 3. (The legislative sections mentioned below refer to
the Excise Act, 2001.)
Reason for refund:
1. Amount paid in error (section 176)
2. Re-work of vaping products (section 187.2)
3. Destruction of vaping products (section 187.2)
Vaping products type options:
1. Liquid (not more than 10 mL)
2. Liquid (more than 10 mL)
3. Solid (not more than 10 g)
4. Solid (more than 10 g)
Reason Number of Additional
Product type Jurisdiction Vaping duty ($)
for refund packages vaping duty ($)
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
+ +
1 2
Total
= =
3
Total refund (add line 1 and line 2)
=
B602 E (09/2024) Page 2 of 4
Clear Data
Protected B when completed
Part C – Refund options
Indicate how you would like your refund to be issued by selecting one of the following options:
I want to receive the refund by cheque or direct deposit (to enrol for direct deposit or update your banking information,
go to canada.ca/cra-direct-deposit).
I want to transfer $ to the following account number, which starts with the nine-digit number
indicated in Part A, for the reporting period indicated below.
Year Month Day
Last day
Account number: of reporting period:
Part D – Certification
I certify that the information given on this application and in any attached document is correct and complete. I understand
that any missing or wrong information may delay the processing of my application for a refund. I also understand that it is a
serious offence to make a false statement.
Name (print) Title
Telephone number Extension Signature Year Month Day
Personal information is collected and used to administer or enforce the Excise Act, 2001, or its Regulations, and related programs and activities including
administering tax, audit, compliance, and collection activities. All information provided is subject to verification and may include criminal record, financial
checks and compliance. The information collected may be disclosed to other federal, provincial, territorial, aboriginal, or foreign government institutions to the
extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals
have a right of protection, access to and correction of their personal information, and to file a complaint with the Privacy Commissioner of Canada regarding
the handling of their personal information. Refer to Personal Information Bank CRA PPU 224 on Info Source at canada.ca/cra-info-source.
B602 E (09/2024) Page 3 of 4
Clear Data
After you fill out this form Digital services
• Keep a copy of this completed return for your records. CRA online services make it faster and easier to handle your
company's tax matters.
• Do not attach receipts to the return. Keep them, in case
the CRA asks to see them later. • My Business Account – Use this online service to access
your accounts for the goods and services tax / harmonized
• This application must be completed and sent with sales tax (GST/HST), payroll, corporation income tax,
Form B600, Vaping Duty and Information Return, if excise tax, excise duty, fuel charge, luxury tax, and other
applicable. levies. You can register for My Business Account at
canada.ca/cra-sign-in-services.
Where to send this form • Receiving your CRA mail online – Most correspondence
You can submit your application electronically using is only available online in My Business Account by default,
My Business Account, or send your completed and signed except when a business has changed its delivery method
application to: to receive paper mail. Make sure you register for email
notifications from the CRA to find out when you have new
Canada Revenue Agency
mail to view in My Business Account. For more information,
Prince Edward Island Tax Centre
go to canada.ca/cra-business-email-notifications.
275 Pope Rd
Summerside PE C1N 6E7 • Represent a Client – This online service lets an
authorized representative access tax information for an
If you need help individual or a business. If you want to give a
representative online access to your business accounts,
To get information on which payment method(s) you can go to canada.ca/taxes-representative-authorization.
use, go to canada.ca/payments.
For more information, go to canada.ca/vaping-excise or
call 1-866-330-3304.
B602 E (09/2024) Page 4 of 4
