Explanatory notes
Confidentiality procedures
To ensure the protection of information, data have been suppressed where warranted. Dollar amounts have been rounded to the nearest thousand in all tables. Totals may not add up due to rounding or suppression.
Data source
Excise tax data were taken from Forms B200 - Excise Tax Return, N15 - Application for Refund/Rebate, and XE8 - Application for Refund of Federal Excise Tax on Gasoline; filed by excise tax remitters on petroleum products, fuel-inefficient vehicles and air conditioners designed for automobiles for fiscal year 2020-2021.
Description of excise tax tables
The tables contain the amount of excise tax assessed minus any approved refunds for excise tax remitters on petroleum products, fuel-inefficient vehicles and automotive air conditioners designed for automobiles. In some cases, the sum of the figures in the table may not match the total shown due to rounding or suppression for confidentiality purposes.
Table 1 – Net excise tax assessed on petroleum products for fiscal year 2020-2021
This table presents the amount of excise tax assessed on petroleum products minus any approved refunds.
Table 2 – Net excise tax assessed on fuel-inefficient vehicles (green levy) and auto motive air conditioners for fiscal year 2020-2021
This table presents the amount of excise tax assessed on fuel-inefficient vehicles and air conditioners designed for automobiles minus any approved refunds.
Description of excise tax items
Fiscal year: This refers to the fiscal year for which the excise tax remittance was made. For the purpose of this publication, the fiscal period is from April 1 to March 31 for the given reference years.
Product: This refers to the product on which the excise tax was assessed.
Major classification variables
The following variables are used in one or more of the tables in this publication:
petroleum products
fuel inefficient vehicles; and
air conditioners designed for automobiles.
Petroleum products
In Table 1, petroleum products refer to the following items and their respective excise tax rates by litre as per the current rates for excise tax :
diesel fuel: 4 cents per litre;
leaded gasoline: 11 cents per litre;
unleaded gasoline: 10 cents per litre;
leaded aviation gasoline: 11 cents per litre;
unleaded aviation gasoline: 10 cents per litre; and
aviation fuel: 4 cents per litre.
Fuel-inefficient vehicles
In Table 2, fuel inefficient vehicles refer to automobiles that have the following weighted average fuel consumption per 100 kilometres and their respective excise tax applicable as per the current rates of excise tax :
at least 13 but less than 14 litres per 100 kilometres: $1,000;
at least 14 but less than 15 litres per 100 kilometres: $2,000;
at least 15 but less than 16 litres per 100 kilometres: $3,000; and
16 or more litres per 100 kilometres: $4,000.
Air conditioners
In Table 2, air conditioners refer to air conditioners designed for use in automobiles, station wagons, vans or trucks on which a $100 excise tax is applicable as per the current rates of excise tax .
Tables in PDF format
Please refer to the explanatory notes about these tables.
Table 1 – Net excise tax assessed on petroleum products for fiscal year 2020-2021
Table 2 – Net excise tax assessed on fuel-inefficient vehicles (green levy) and automotive air conditioners for fiscal year 2020-2021
Tables in CSV format
Please refer to the explanatory notes about these tables.
Table 1 – Net excise tax assessed on petroleum products for fiscal year 2020-2021
Notes:
All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
Data are as of December 20, 2022 and are subject to change.
All amounts are the excise tax assessed, net of any approved refunds (tax assessed - refunds approved).
The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
Table 2 – Net excise tax assessed on fuel-inefficient vehicles (green levy) and automotive air conditioners for fiscal year 2020-2021
Notes:
All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
Data are as of December 20, 2022 and are subject to change.
All amounts are the excise tax assessed, net of any approved refunds (tax assessed - refunds approved).
The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
