(Revenue Canada, Circular ED 207-2) - July 5, 1983
CLAIMS FOR DRAWBACK
A licensed pharmacist may make claim for drawback of excise duties paid at a rate of duty in excess of that set out Schedule to Excise Act.
REFERENCES
Excise Act. subsection 136(3).
COMPLIANCE
1. S. 136(3) of the Excise Act provides as follows:
" Where spirits are purchased by a pharmacist licensed under this section, form a provincial liquor control board or commission or other person lawfully authorized to sell the same and the duties otherwise imposed by law have been paid thereon, the pharmacist is entitled to a drawback of all such duty in excess of duties of excise imposed by this Act."
2.(1) A licensed pharmacist who wishes to make a claim pursuant to section 1 is advised to:
a. complete form N 10. Refund Claim - Overpayment of Excise Duty showing.
(i) the quantity purchased in liters of absolute ethyl alcohol at 20C.
(ii) the amount of excise duty paid.
(iii) the amount of excise duty payable at the rate applicable to spirits used by licensed pharmacist: and
(iv) the amount of excise duty claimed for drawback;
b. obtain a copy of dated and reciepted invoice form the vendor, showing:
(i) the quantity in liters of absolute ethyl alcohol at 20C, and
(ii) the amount of excise duty paid on the spirits.
(2) The claim and invoice mentioned in subsection (1) shall be forwarded to the Regional Director of Excise for the Excise Region in which the licensed pharmacist is situated.
(3) A list of the mailing addresses of regional directors for the respective region is contained in Circular ED 200-2. Guidelines for Excise Duty Licensing and Bonding.
Regional Directors are requested to ensure that a copy of this Circular is forwarded by registered mail to all Excise Duty Licensees concerned who are located in their regions.
