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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.
Tariff Notice – 31
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 Therein sections 23.4 and 23.5 of the Excise Tax Act were repealed.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 |
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 |
