B301 Application for a Refund of Cannabis Duty under the Excise Act, 2001

• Completed B301 form
• B300 Cannabis Duty and Information Return, if applicable
• Supporting records kept for CRA review

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

• Step 1: Complete the form
  • Fill out the B301 refund application form.
  • Enter business information, reporting period, and refund details.
  • Certify the information as correct and complete.
• Step 2: Print and sign
  • Print the completed form.
  • Sign the certification section.
  • Make a copy for your records.
• Step 3: Submit to CRA
  • Send the completed form to the Canada Revenue Agency.
  • If applicable, include Form B300, Cannabis Duty and Information Return.
  • Submit it to the Prince Edward Island Tax Centre by mail.

• 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.

• 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.