Softwood lumber products export charge

The Softwood Lumber Products Export Charge Act, 2006 is the implementing legislation for an export charge introduced under the Softwood Lumber Agreement, 2006 (SLA 2006) between the governments of Canada and the United States. The Act imposes a charge on certain softwood lumber products exported to the United States after October 11, 2006. Products subject to the export charge are defined by the SLA 2006, and are included on the Export Control List under Export and Import Permits Act, administered by the Department of Foreign Affairs and International Trade.

Every person who exports softwood products subject to the charge to the U.S. is required to register with the CRA on or before the day on which the products are exported. To register, exporters must complete and submit Form B253, Softwood Lumber Products Export Charge - Registration Form, to the following address:

Surrey Tax Centre
Softwood Lumber Division
9755 King George Boulevard
Surrey  BC  V3T 5E1

Every person who is registered must file, on a monthly basis, Form B275, Softwood Lumber Products Export Charge Return, in which they calculate the charge(s) imposed during the calendar month. The return and the export charge payment are due on or before the last day of the month following the month during which a charge is imposed. For example, a return and a payment for the month of January will be due on or before the last day of February.

For more information, see Softwood lumber products export charge. For information on registration or returns and payments, call 1-800-935-0313 for service in English, or 1-800-935-0340 for service in French.

For technical enquiries regarding the Softwood Lumber Products Export Charge Act, 2006, call 1-866-330-3304.

Forms and publications

• Form B253, Softwood Lumber Products Export Charge - Registration Form
• Form B275, Softwood Lumber Products Export Charge Return

Related Topics

• Softwood Lumber Products Export Charge