Closed
B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001
Refund claim for cannabis duty payments
Last Update: May 6, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Canada
Overview
This program allows eligible cannabis licensees to claim a refund of cannabis duty or additional cannabis duty under the Excise Act, 2001. The refund applies to amounts paid in error, re-worked or destroyed cannabis products, and other specified reasons.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Canada
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Filing a claim for a refund of cannabis duty
- Filing a claim for a refund of additional cannabis duty
Documents Needed
- Completed B301 form
- B300 Cannabis Duty and Information Return, if applicable
- Supporting records kept for CRA review
Eligibility
Who is eligible?
- Cannabis cultivators
- Cannabis producers
- Cannabis packagers
- Licensed cannabis businesses
Eligible expenses
- Refunds of cannabis duty paid in error
- Refunds related to re-worked cannabis products
- Refunds related to destroyed cannabis products
- Refunds for other specified duty amounts
Ineligible Costs and Activities
- Claims filed more than 2 years after the duty was paid in error or the product was re-worked or destroyed
- Claims that are incomplete or incorrect, which may delay processing
Eligible geographic areas
- Canada
Processing and Agreement
- The CRA reviews the completed refund application after submission.
- Incomplete or incorrect information may delay processing.
- Applicants must certify that the information provided is correct and complete.
- The CRA may ask to see supporting documents later, so records must be kept.
Additional information
- The form can be filed electronically through My Business Account.
- Representatives in Canada or non-resident representatives in the United States may use Represent a Client.
- The PDF must be downloaded and opened in Acrobat Reader 10 or later.
- Alternative formats are available on request, including audio, electronic text, braille, and large print.
Contacts
Frequently Asked Questions about the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 Program
Here are answers to the most common questions about the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001?
This program allows eligible cannabis licensees to claim a refund of cannabis duty or additional cannabis duty under the Excise Act, 2001. The refund applies to amounts paid in error, re-worked or destroyed cannabis products, and other specified reasons.
Who is eligible for the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 program?
To be eligible for the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 program, you must:
Cannabis cultivators, producers, or packagers
Licensed cannabis businesses
Claims filed within 2 years
What expenses are eligible under B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001?
Filing a claim for a refund of cannabis duty
Filing a claim for a refund of additional cannabis duty
Who can I contact for more information about the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001?
You can contact Canada Revenue Agency (CRA) by email at none or by phone at 1-866-330-3304.
Where is the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 available?
The B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 program is available across Canada.
Is the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 a grant, loan, or tax credit?
B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 is a Tax Credits
Who are the financial supporters of the B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001?
B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001 is funded by Canada Revenue Agency (CRA)