The federal excise tax, where applicable, is generally included in the price of goods sold. It applies to many goods and services sold in Canada, including :
1) Unleaded gasoline and unleaded aviation gasoline, at $0.10 per litre;
2) Leaded gasoline and leaded aviation gasoline, at $0.11 per litre;
3) Diesel and aviation fuel, other than aviation gasoline, at $0.04 per litre;
4) Premium tax on insurance taken out (10% of premium) in certain cases of insurance with a foreign insurer or broker;
5) [Green levy] – Automobiles, including station wagons, vans, and sport utility vehicles, designed primarily for the transportation of passengers, excluding pickup trucks, vans designed for ten or more passengers, ambulances, and hearses, at the following rates:
▪ $1,000 for an automobile with a fuel consumption rating of 13 litres or more, but less than 14 litres, per 100 kilometres;
▪ $2,000 for an automobile with a fuel consumption rating of 14 litres or more, but less than 15 litres, per 100 kilometres;
▪ $3,000 for an automobile with a fuel consumption rating of 15 litres or more, but less than 16 litres, per 100 kilometres;
▪ $4,000 for an automobile with a fuel consumption rating of 16 litres or more per 100 kilometres.
6) Excise tax on automotive air conditioners ($100).
The Excise Tax Act provides for excise tax refunds in several specific situations, including for :
• Vehicle exportation;
• Exported goods;
• Goods in stock at time of licensing;
• Sale subsequently exempted;
• Fuel purchased by diplomats;
• Diesel fuel used to generate electricity;
• Taxes paid in error;
• Drawbacks;
• Payment in warranty cases:
• Provincial use;
• Use as ship’s stores (ship and plane);
• Use by a charitable organization.
We can help you determine if you are eligible for an excise tax refund, and assist you in applying for a refund from the CRA.