Amending your return or claiming a refund

Adjusting the softwood lumber export charge

This page explains how a person registered with the Canada Revenue Agency (CRA) for the Softwood Lumber Products Export Charge Act, 2006 can adjust permit information previously submitted to the CRA.

For adjustments to the previously declared export value of permits

Do not include adjustments for a permit for a prior period on a return for a subsequent month. Determine if the net change of your permit adjustments for a given period results in a debit (an increase in the amount payable in box 8) or a credit (a decrease in the amount payable in box 8).

If the net change is a debit, complete and send an amended B275 Charge Return, for the period. Follow the instructions on pages 2 and 4 of the form with the following exceptions:

• Check the "Amendment" box
• On page 3, provide permit information for adjusted permits only

If the net change is a credit, complete and send a B278 Application for Refund. Follow the instructions on pages 2 and 4 of the form. See part 4 for more information.

Send the B275 Charge Return or the B278 Application for Refund to the Surrey Tax Centre at the address indicated on the form.

For permits previously not declared

If you have not declared all permits pertaining to a previous period, you need to file an amended B275 Charge Return, for the period. Complete the form following the instructions provided on pages 2 and 4 of the form with the following exceptions:

• Check the "Amendment" box
• On page 3, provide permit information for missing permits only
• Send the form to the Surrey Tax Centre at the address indicated on the form

Permits declared in a wrong period

If you mistakenly declared a permit in the wrong month, you need to complete two amended copies of the B275 Charge Return. Complete one form for the period when the permit was originally declared to exclude the export price, and complete another form for the period when the permit should be declared to include the export price.

Complete the forms following the instructions on pages 2 and 4 with the following exceptions:

• Check the "Amendment" box
• On page 3 of the return, provide details of the incorrectly reported permits only
• Send both copies of the form to the Surrey Tax Centre at the address indicated on the form.

Third Country Adjustment refund

Available trade data indicates that the market conditions for the third country adjustment have been satisfied for the period October 2007 to March 2008. As a result exporters of softwood lumber products to the United States are entitled to a refund of the export charges paid in October 2007 to March 2008.

For detailed information about the refund please refer to notice SWLN11 - Third Country Adjustment Refund. For detailed information on how calculate the amount and how to claim a refund please refer to notice SWLN12 - Third Country Adjustment Refund (October 2007 to March 2008). 

You will be required to complete a B278 Application for refund and a B278-1 Application for Refund Supplement - Third Country Adjustment.

Related Topics

• Filing your return