Taxes

Forms

• Exemption Certificate
  Form 1823 - Persons entitled to purchase or acquire electricity exempt of the Debt Retirement Charge (DRC) are required to provide their supplier with a properly completed Exemption Certificate.
• Refund Application and General Information
  Form 2408 - Refund Application and General Information for the Debt Retirement Charge Program.
• Registration Form
  Debt Retirement Charge (DRC) Registration Form (without relevant schedules).
• Registration Package for the DRC Program
  The registration form and relevant schedules are completed when registering with the DRC program.
• Return
  Form 1821 - The Debt Retirement Charge (DRC) return form.

Publications

• Cutover Procedures For Billing Periods Straddling May 1, 2002
  This guide provides information for collectors whose billing cycle includes days both before and on, or after, market opening.
• Exemption Certificates
  This guide will assist collectors, self-generating users, Indian Bands, band councils and international organizations with the completion, issuance and acceptance of exemption certificates.
• General Information
  This guide provides an overview of the Debt Retirement Charge (DRC) program.
• Penalties, Fines and Interest
  This guide explains the penalties, fines, interest and other sanctions associated with the Debt Retirement Charge program.
• Rights and Responsibilities of Collectors
  This guide will assist collectors to understand their rights and responsibilities under the DRC program.
• Rights and Responsibilities of Self-generating Users
  This guide will assist self- generating users of electricity to understand their rights and responsibilities under the DRC program.
• Status Indians, Indian Bands and Band Councils
  This guide will assist Status Indians, Indian bands and band councils to claim an exemption from the DRC on electricity consumed on a reserve.