Security Payments

With the exceptions noted below, wholesalers are required to pay a security on
all tobacco acquired for resale. The security must be paid with the monthly Collector's Return (FIN 125) in the form of a cheque or money order payable to
the Minister of Finance.

Also, unless otherwise authorized, the wholesaler is required to collect a security on all tobacco sold to retail dealers. The wholesaler retains this security as reimbursement for the security paid to the province on that tobacco.

In each case, the security is an amount equal to the tax collectable on the subsequent retail sale of the tobacco.

Wholesalers who sell to out-of-province locations must either pay the security or apply for a pre-authorized exemption on those sales.

Please send your application for pre-authorized exemption to the Director at:

Tobacco Tax Section, Consumer Taxation Branch
Ministry of Small Business and Revenue
PO BOX 9442 STN PROV GOVT
VICTORIA BC  V8W 9V4

Applications must be in writing and include the following information:

name, address, and permit number of applicant name and address of the customer(s) to whom the tobacco products will be shipped quantity of tobacco products being shipped date of shipment or frequency of shipments to that customer(s) the amount of the security for which exemption is requested applicant's or customer's registration in the receiving jurisdiction

If pre-authorization is not obtained, the wholesaler may apply for a refund of the security payment made on tobacco subsequently delivered out-of-province.

A wholesaler who fails to pay a security as required under the Act may be assessed a penalty in the amount that should have been paid, plus interest on that amount. In addition, the wholesaler's dealer permit may be suspended, which will prohibit that dealer from selling tobacco in British Columbia.

If you have an outstanding balance or you have received a Notice of Assessment and would like to pay, there are several ways you can pay your overdue Tobacco Tax:

• Pay in Person – Government Agents Office
• Pay in Person – Bank, Credit Union or Trust Company
• Pay by Money Order/Bank Drafts/Certified Cheque
• By Post-Dated Cheque

If you have any questions or concerns about your outstanding balance please see our Frequently Asked Questions or contact us.

Pay in Person – Government Agents Office

You can pay your bill in person at any Government Agent/B.C. Access Centre (opens a new window) using your bank card, personal cheque, cash or money order. Please note credit cards are not accepted.

Please bring your Notice of Assessment, Statement of Account or legal notice with you.

Pay in Person – Bank, Credit Union or Trust Company

You can pay your outstanding bill at most banks, credit unions, trust companies or automated tellers in B.C.

You must bring your complete Notice of Assessment or Statement of Account with you as your financial institution will need this information in order to process the payment.

Please note a fee for this service may be levied by your financial institution. These fees may vary between financial institutions.

Please be aware that smaller financial institutions may hold payments until a volume or dollar amount has been reached. Please confirm with your financial institution to ensure your payment will be processed by the due date indicated on your notice or bill.

Pay by Money Order/Bank Draft/Certified Cheque

You can pay your bill by money order, bank draft, certified cheque or post-dated cheque.

Please write your account number in the memo area on the front of your cheque, money order or bank draft. You must include your original notice of assessment, Statement of Account or a copy of the legal notice with your payment.

Please make your payment payable to the Minister of Finance and mail to the following address -- please do not mail cash:

Revenue Services of British Columbia
PO BOX 9401 STN PROV GOVT
VICTORIA BC  V8W 9V1

Pay by Post-Dated Cheque

A payment arrangement must be made with the Collection Analyst or Officer looking after your account prior to submitting post-dated cheques.

Please contact the number listed on your Notice of Assessment or legal notice letter, or phone 1-866-361-5050.