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March 14, 2008

Excise Tax Act Change

Effective April 1, 2008, excise tax exemptions for renewable fuels will be eliminated. Bill C- 28, An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007 and to implement certain provisions of the economic statement tabled in Parliament on October 30, 2007 (Budget and Economic Statement Implementation Act, 2007) received Royal Assent on December 14, 2007. Therein sections 23.4 and 23.5 of the Excise Tax Act were repealed.

Please refer to Table 1 below, which identifies renewable fuels and their excise tax rates with the classification numbers which may apply. Other fuels continue to be taxed at the same rates as before April 1, 2008, and are listed in Table 2 below.

Table 1
Renewable Fuels Subject to Excise Tax

Product Classification
Number
Excise Tax
Blended gasoline-alcohol fuel, leaded 2207.20.12.00
2207.20.19.00
2207.20.90.00
2710.11.90.11
2710.11.90.91
2710.11.90.92
2710.11.90.99
E14 : $0.11 /LTR
Blended gasoline-alcohol fuel, unleaded 2207.20.12.00
2207.20.19.00
2207.20.90.00
2710.11.90.12
2710.11.90.13
2710.11.90.14
2710.11.90.15
2710.11.90.16
2710.11.90.19
2710.11.90.91
2710.11.90.92
2710.11.90.99
E17 : $0.10 /LTR
Blended aviation gasoline-alcohol fuel, leaded 2207.20.12.00
2207.20.19.00
2207.20.90.00
2710.11.90.19
2710.11.90.20
2710.11.90.91
2710.11.90.99
E14 : $0.11 /LTR
Blended aviation gasoline-alcohol fuel, unleaded 2207.20.12.00
2207.20.19.00
2207.20.90.00
2710.11.90.19
2710.11.90.20
2710.11.90.91
2710.11.90.99
E17 : $0.10 /LTR
Blended diesel-alcohol fuel, other than aviation gasoline-alcohol fuel 2207.20.12.00
2207.20.19.00
2207.20.90.00
2710.19.99.11
2710.19.99.19
2710.19.99.21
2710.19.99.22
2710.19.99.29
2710.19.99.31
E15 : $0.04 /LTR
Bio-diesel fuel from waste materials of biological origin, other than aviation gasoline-alcohol fuel 3824.90.90.61 E15 : $0.04 /LTR
Bio-diesel fuel from feedstocks of biological origin, other than aviation gasoline-alcohol fuel 3824.90.90.61 E15 : $0.04 /LTR
Blended diesel-bio-diesel fuel, other than aviation gasoline-alcohol fuel 2710.19.99.32
2710.19.99.33
2710.19.99.34
2710.19.99.91
2710.19.99.92
3824.90.90.61
E15 : $0.04 /LTR
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Table 2
Other Fuels Subject to Excise Tax

Product Classification
Number
Excise Tax
Motor spirit (gasoline) including aviation spirit: Motor spirit (gasoline), leaded 2710.11.90.11 E14 : $0.11 /LTR
Motor spirit (gasoline), unleaded, regular, reformulated 2710.11.90.12 E17 : $0.10 /LTR
Motor spirit (gasoline), unleaded, regular, oxygenated 2710.11.90.13 E17 : $0.10 /LTR
Motor spirit (gasoline), unleaded, regular, other 2710.11.90.14 E17 : $0.10 /LTR
Motor spirit (gasoline), unleaded, medium 2710.11.90.15 E17 : $0.10 /LTR
Motor spirit (gasoline), unleaded, premium 2710.11.90.16 E17 : $0.10 /LTR
Other 2710.11.90.19 E14 : $0.11 /LTR
E17 : $0.10 /LTR
Aviation turbine fuel, naphtha type (jet type B) 2710.11.90.20 E14 : $0.11 /LTR
E17 : $0.10 /LTR
E15 : $0.04 /LTR
Motor fuel blending stock 2710.11.90.92 E14 : $0.11 /LTR
E17 : $0.10 /LTR
Other 2710.11.90.99 E14 : $0.11 /LTR
E17 : $0.10 /LTR
Kerosene, including fuel oil No. 1 (stove oil): Aviation turbine fuel, kerosene type (jet type A) 2710.19.99.11 E15 : $0.04 /LTR
Other
 
2710.19.99.19 E15 : $0.04 /LTR
Fuel oils Nos 2 and 3: Diesel fuel for internal combustion engines containing by weight not more than 0.05% sulphur 2710.19.99.21 E15 : $0.04 /LTR
Diesel fuel for internal combustion engines containing by weight more than 0.05% of sulphur 2710.19.99.22 E15 : $0.04 /LTR
Other 2710.19.99.29 E15 : $0.04 /LTR
Other fuel oils: Fuel oil No. 4 containing by weight not more than 0.05% of sulphur 2710.19.99.31 E15 : $0.04 /LTR
Fuel oil No. 4 containing by weight more than 0.05% of sulphur 2710.19.99.32 E15 : $0.04 /LTR
Fuel oil No. 5 2710.19.99.33 E15 : $0.04 /LTR
Fuel oil No. 6 2710.19.99.34 E15 : $0.04 /LTR
Motor fuel blending stock 2710.19.99.92 E15 : $0.04 /LTR
Other 2710.19.99.99 E15 : $0.04 /LTR