How To Complete A Tobacco Information Return As A "Prescribed Person"

What is a Tobacco Information Return?

Form B285, otherwise known as a Tobacco Information Return, is a return that must be filed monthly by an individual designated as a prescribed person under the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations, pursuant to the Excise Act.

Who is a Prescribed Person & How Do I Become a Prescribed Person?

As outlined in the Excise Act, an individual is designated as a prescribed person in one of the following two ways:

1. Importing Tobacco Products: an individual imports tobacco products which will become part of the Canadian duty-paid market, and at all times meets the requirements outlined in paragraphs 2(2)(a) – (e) of the Regulations Respecting Excise Licenses and Registrations, while also posting security in both the amount and form satisfactory for the Minister. If satisfied, this person is allowed to both purchase and possess excise stamps which can be applied to tobacco products before