On April 1, 2019, the Government of Canada will begin collecting a carbon tax on fossil fuel-based energy: $0.0442/litre for gasoline and $0.0537/litre for light fuel oil (includes diesel).
Gasoline and light fuel oil
delivered to farms for use in farming activities is eligible for an exemption from the fuel levy in all provinces.
Canada Revenue Agency (CRA) says the exemption applies to fuel used in farm trucks or tractors, vehicles not licensed for public roads, and industrial machines or engines. It does not apply to fuel used in personal vehicles or for heating buildings.
To qualify for the exemption, farmers in Saskatchewan, Manitoba and Ontario will need to complete a short form and give it to their registered fuel distributor who delivers fuel to their farms. Carbon pricing in British Columbia and Alberta remains unchanged.
To claim your exemption, please take five minutes to
print and fill out this form on the CRA website:
Fuel Charge Exemption Certificate for Farmers