Fuel charge relief

In certain circumstances, you may be able to benefit from partial or full relief of the fuel charge at the time of delivery if you provide an exemption certificate to the person who delivers the fuel to you.

What is an exemption certificate

An exemption certificate is a document that certain persons that have fuel delivered to them must provide to the person delivering the fuel. This certificate permits the delivery of the fuel in a proposed listed province without having the fuel charge applied at that time.

Specifically when a person delivers fuel to you, an exemption certificate only applies in respect of the delivery if it is made in prescribed form containing prescribed information determined by the CRA and includes a declaration by the person that the person is one of the following:

The Government of Canada has also proposed to extend additional relief through the use of an exemption certificate when a person delivers light fuel oil to a remote power plant operator that generates electricity for remote communities. It is also proposed that partial relief (80%) would be extended when a person delivers natural gas or propane to a greenhouse operator that provides an exemption certificate.

Remote community means a geographic area that is neither serviced by an electrical distribution network that is under the jurisdiction of the North American Electric Reliability Corporation nor a natural gas distribution system.

How to fill out an exemption certificate

If you are eligible to provide an exemption certificate, you must fill out one of the following forms:


A fuel charge exemption certificate does not have an expiry date.

Once you fill out the exemption certificate, you must sign the exemption certificate and provide the original to the person who delivers the fuel to you. You can use the exemption certificate for later deliveries made by the same person. If you have already completed, signed and provided an exemption certificate to your suppliers, you don't need to complete another one unless:

Keep a copy of this exemption certificate in your records. Do not send the exemption certificate to the CRA.

The Fuel Charge Registry tool found in My Business Account can be used to confirm the status and registration type of a fuel charge account.

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