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Catalogue of Federal, Provincial and Territorial Taxes on Energy Consumption and Transportation in Canada

May 2001

See also:

• Sustainable Development Strategy - 2001-2003.

The document is intended as a general source of information on energy and transportation taxes imposed in Canada at the federal and provincial/territorial level. For specific information on the application of these levies in particular circumstances or to specific transactions, the reader should consult the relevant legislative provisions.

Table of Contents

Introduction.

Part 1: Structure and Level of Existing Federal, Provincial and Territorial Taxes on Energy Consumption.

1. Fuel Taxes

1.1 Federal Excise Taxes.

1.2 Provincial and Territorial Product Taxes.

1.2.1 Ontario.
1.2.2 Quebec.
1.2.3 British Columbia.
1.2.4 Alberta.
1.2.5 Saskatchewan.
1.2.6 Manitoba.
1.2.7 New Brunswick.
1.2.8 Nova Scotia.
1.2.9 Prince Edward Island.
1.2.10 Newfoundland.
1.2.11 Northwest Territories.
1.2.12 Nunavut.
1.2.13 Yukon Territory.

2. Sales Taxes.

2.1 Federal Sales Tax (GST/HST).

2.2 Provincial Sales Taxes.

2.2.1 Ontario.
2.2.2 Quebec.
2.2.3 British Columbia.
2.2.4 Alberta, Yukon Territory, Northwest Territories and Nunavut.
2.2.5 Saskatchewan.
2.2.6 Manitoba.
2.2.7 Prince Edward Island.
2.2.8 New Brunswick, Nova Scotia and Newfoundland.

3. Other Taxes.

3.1 Heavy Automobiles.

3.2 Automobile Air Conditioners.

Part 2: Structure and Level of Existing Federal, Provincial and Territorial Taxes on Transportation.

1. Corporate Income Taxes.

1.1 Tax Rates.

1.1.1 General Rate.
1.1.2 Lower Tax Rates for Small Businesses.

1.2 Investment Tax Credits.

1.3 Adjustments in Determining Taxable Income.

1.3.1 Losses of Other Years.
1.3.2 Capital Cost Allowance.
1.3.3 Additional or Accelerated Capital Cost Allowance.
1.3.4 Railway Assets.
1.3.5 Canadian-Built Vessels.
1.3.6 Statistics on Transportation Assets.

2. Non-Income Taxes.

2.1 Taxes and Levies Based Upon Payroll.

2.1.1 Federal.
2.1.2 Provincial and Territorial.

2.2 Capital Taxes.

2.2.1 Federal.
2.2.2 Provincial.

3. Other Specific Tax Provisions

3.1 Specified Leasing Property Rules.

3.2 Aviation Fuel Excise Tax Rebate.

3.3 Exemption From Branch Tax.

3.4 Exemption From Non-Resident Withholding.

3.5 Income Tax Exemption on Income Earned by Non-Residents.

3.6 Reserve for Quadrennial Surveys.

3.7 Income Earned in a Province or Territory.

Annex.