What is the fuel consumption purchase tax for a new 2004 Subaru Forester 2.5 XT that I must pay? The federal air conditioning tax seems to be $100, but Subaru dealers are quoting different rates for the fuel consumption tax.

This is a provicial tax and is not within the mandate of the federal government. However, my understanding of the tax (in Ontario, for example) is as follows: The Fuel Consumption Tax is administered under the Province of Ontario's Tax for Fuel Conservation (TFFC covered under Ontario Guide Bulletin 513 RST.) The TFFC applies to new passenger cars using 6.0 L/100 km highway driving or more and sport utility vehicles using 8.0 L/100 km highway driving or more. The tax increments range from a minimum of $75 to a maximum of $2,400. The bulletin is available at the following link: www.trd.fin.gov.on.ca/userfiles/page_attachments/Library/3/Rsie_TFFC2004Nov03.pdf?N_ID=3

Pickup trucks and Vans are exempt. I suggest that you contact the Ministry of Finance, Tax Revenue Division (or similar) of your provincial government for further information.