Notes:
- The ethanol and methanol portions of blended fuels
are exempt from the federal excise tax. Effective February 19, 2003,
the biodiesel and ethanol portion of diesel blends is also exempt from
the federal excise tax.
- In Newfoundland and Labrador, New Brunswick and Nova
Scotia, the GST and the retail sales taxes are replaced by a single, harmonized
value-added tax (HST), applicable on all petroleum products.
- Effective April 8, 2005, gasoline and diesel taxes
adjusted monthly based a blended tax comprised of a volume base tax
per litre plus an ad valorem tax applied to the 'average wholesale
prices' of gasoline and diesel. Ethanol and methanol blends do not
exist in Price Edward Island. It is anticipated that it would be taxed
at the same rate as gasoline if the product was available.
- In order to control the misuse of gasoline, methanol
and ethanol blends are illegal in New Brunswick.
- Gasoline, diesel and propane taxes are reduced by
varying amounts in certain remote areas and within 20 kilometres of
the provincial and U.S. borders. Since January 1, 1996,an additional
transit tax of 1.5 cents/litre is applicable to gasoline in Montréal
and surrounding municipalities.
- The clear gasoline tax is 12.2 ¢/L in
the region between the Quebec border and Red Bay in Labrador.
- In the Greater Vancouver and Victoria areas, there
are additional transportation taxes of 6.0 ¢/L and
2.5 ¢/L, respectively
on gasoline and diesel.
- Alcohol fuels consisting of a least 85% ethanol,
methanol or both are exempt from tax when purchased to propel a motor
vehicle.
- The gasoline tax is based on a 17% ad valorem rate
and the diesel tax is 85% of the gasoline tax.
- On April 21, 2005, the government announced a temporary
refundable tax credit, to be granted for a maximum of 10 years, beginning
April 1, 2006 and ending March 18, 2018 to corporations that produce
ethanol in Québec from renewable material and sells the ethanol
for use in Québec. Other conditions apply.
- Effective July 1, 2004, in B.C., ethanol and biodiesel
are exempt from tax as follows: ethanol portion (including denaturant)
of a blend of ethanol and gasoline or diesel is exempt from tax if
the ethanol portion is not less than 5% or more than 25%; or the biodiesel
portion of a blend of biodiesel and disel is exempt from tax if the
biodiesel portion is not less than 5% or more than 50% the volume blended.
- Effective March 27, 2002, the Saskatchewan government
announced a tax exemption on ethanol-blended gasoline according to
the percentage of its ethanol content provided that the ethanol is
manufactured and consumed in Sasktachewan.
- Effective June 18, 2002, the Ontario government announced
a tax exemption on biodiesel. The exemption applies according to the
percentage mix of the biodiesel with conventional diesel.
- A tax reduction of 2.5 ¢/L is allowed for blends
containing 10% or more ethanol (E10 and E85) provided the ethanol is
produced and consumed in Manitoba.
- NWT/Nunavut, rate for Zone A gasoline is 10.7 ¢/L,
rate for Zone B gasoline (communities not served by highway system)
is 6.4 ¢/L.
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