Health Canada loss or theft reporting: a step-by-step for pharmacies
Published June 19, 2026
A loss or theft of a controlled substance is reported to Health Canada within 10 days of discovering it. What to gather, who submits it, and where the form is.
If a controlled substance is lost or stolen — including an unexplained shortage you've investigated and identified as a loss — federal rules require you to report it to Health Canada. Report it to Health Canada's Office of Controlled Substances within 10 days of discovering it (Narcotic Control Regulations s. 42; Food and Drug Regulations s. G.03.013; Benzodiazepines and Other Targeted Substances Regulations s. 72(2)). The steps below cover how to tell a genuine loss from an explainable variance, what to gather, and who submits the report. Always confirm the current requirements and forms with Health Canada and your provincial college.
1. Establish whether it is a genuine loss
A shortage on a count is not automatically a loss. Investigate first — re-count, and check the records behind the expected figure for an unlogged destruction, a dispense under a different DIN, or a transaction outside the count window. Do it promptly. The reporting clock runs from discovery of the loss or theft, not from the day the investigation closes, so a slow reconciliation spends the window rather than pausing it.
2. Report to Health Canada within 10 days of discovering it
Report a loss or theft of a controlled substance to Health Canada's Office of Controlled Substances within 10 days of discovering it. The narcotic and controlled-drug regulations both word it “within 10 days of his discovery thereof”, and the benzodiazepine regulations say “within 10 days after becoming aware” — none of the three says “confirmed”. A theft involving a break-in or robbery should also be reported to the police — often immediately — in addition to Health Canada.
A note on precursors: a different class, and a much shorter clock
Everything above is about controlled substances — the narcotics, controlled drugs and targeted substances NarcCount counts. Precursors are a separate class and NarcCount does not track them: pseudoephedrine and ephedrine are Class A precursors under Schedule VI of the CDSA, not controlled substances, so the 10 days does not reach them. They have their own rule, and its clock is much shorter. On discovering an unusual waste or disappearance of a Class A precursor that normally accepted business practices cannot explain, a pharmacy selling them on a retail basis notifies a police force within 24 hours of the discovery and the Minister, in writing, within 72 hours (Precursor Control Regulations s. 91.96(b)). This is federal and changes nothing above.
3. Gather the details
You'll typically need the substance(s) and strength, the DIN, the quantity involved, the date you discovered the loss, the circumstances, and the steps you took. Health Canada publishes a form for this, the Loss or Theft Report Form, alongside its guidance document CS-GD-005 — both linked under Sources at the foot of this page.
4. The right person submits it
Submitting the report is the pharmacy's responsibility, made by the qualified person in charge (or the responsible person at your pharmacy). Health Canada calls that person the “official individual”, and says anyone can draft a report in its E-Services Portal but only the official individual can submit one. A reconciliation tool can prepare a draft from the count's shortages, but a qualified person must review it for accuracy and submit it.
5. Keep a copy
Retain the report and the supporting records — your count, your investigation notes, and any corrective action — with your reconciliation documentation, retrievable for at least 10 years in Ontario (O. Reg. 264/16 s. 21); the federal narcotic minimum is 2 years.
Sources
- Health Canada — Loss or Theft Report Form (PDF) — The form itself. “Loss or Theft Report Form” is Health Canada's own name for it, not ours.
- Health Canada — Guidance document CS-GD-005, reporting loss or theft — When to report, which incidents, and what detail to put in the report.
- Health Canada E-Services Portal for Controlled Substances Services — Where a report is filed. Anyone can draft one; only the “official individual” — a pharmacist, practitioner or other QPIC — can submit it.
- Health Canada — Report a loss or theft of controlled substances — Health Canada names pharmacists among the regulated parties who report.
- Precursor Control Regulations s. 91.96 (SOR/2002-359) — Precursor Control Regulations Part 4 covers a pharmacist selling Class A precursors on a retail basis; s. 91.96(b) is the 24-hour police / 72-hour Minister rule.
- Narcotic Control Regulations s. 42 (narcotics) — Federal, and verbatim: “A pharmacist shall report to the Minister any loss or theft of a narcotic within 10 days of his discovery thereof.” The trigger is discovery, and the section carries no “generally”.
- Food and Drug Regulations s. G.03.013 (Part G controlled drugs) — The same federal 10 days from discovery, for a controlled drug rather than a narcotic — a separate regulation for a separate class of drug.
- Benzodiazepines and Other Targeted Substances Regulations s. 72(2) — Federal: Benzodiazepines and Other Targeted Substances Regulations s. 72(1)(a) names a pharmacist, and s. 72(2) sets 10 days “after becoming aware” of a theft or loss of a targeted substance.
Primary sources for the figures on this page. Regulations change; confirm the current requirement with the source before you rely on it.
More resources
NarcCount does the reconciliation math for you and flags every variance. Get started or read the worked reconciliation example.
General information, not legal or professional advice. For authoritative requirements, refer to the Ontario College of Pharmacists and Health Canada.