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 Goods and Services Tax (GST) and the retail sales taxes are replaced by a single, harmonized value-added tax, the Harmonized Sales Tax (HST), applicable on all petroleum products.
- Effective April 8, 2005, gasoline and diesel taxes are adjusted monthly based a blended tax comprised of a volume-based tax per litre plus an ad valorem tax applied to the “average wholesale prices'” of gasoline and diesel. Ethanol and methanol blends are not currently available in Prince Edward Island. It is anticipated that they would be taxed at the same rate as gasoline if they were 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 per litre is applicable to gasoline in Montréal and surrounding municipalities.
- In the Greater Vancouver and Victoria areas, there are additional transportation taxes of 6.0 and 2.5 cents per litre, 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 sell the ethanol for use in Québec. Other conditions apply.
- Effective July 1, 2004, in British Columbia, 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 diesel 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 Saskatchewan.
- 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 cents per litre is allowed for blends containing 10% or more ethanol (E10 and E85) provided the ethanol is produced and consumed in Manitoba.
- For Northwest Territories and Nunavut, the rate for Zone A gasoline (communities served by the highway system) is 10.7 cents per litre; the rate for Zone B gasoline (communities not served by highway system) is 6.4 cents per litre.
|
|
