Rates of excise tax on fuel-inefficient vehicles
The excise tax on fuel-inefficient vehicles applies to automobiles (including station wagons, vans and sport utility vehicles) based on their fuel efficiency rating.
Search the following lists to find an automobile and its associated tax rate.
The lists are for reference purposes only. If your automobile does not appear on these lists, it may still be subject to the excise tax. For more information about the excise tax on fuel-inefficient vehicles and how to calculate the amount of tax payable on your automobile, refer to Current Rates of Excise Taxes.
How the fuel consumption ratings are calculated
The fuel consumption ratings are calculated based on 2-cycle testing.
Note: The ratings published on the Natural Resources Canada website and shown on EnerGuide labels are based on 5-cycle fuel consumption testing. This testing procedure was introduced for model year 2015 and produces ratings that are higher than 2-cycle testing but more representative of a vehicle’s on-road fuel consumption.
List of Automobiles and Associated Tax Rates
Payment to end-users of specially equipped vans
If the tax on fuel-inefficient vehicles has been paid in respect of a van, the CRA may pay an amount equal to the amount of tax paid under either of the following circumstances:
- if the van was manufactured or produced in Canada, to a person who is the first final consumer of the van if, at the time the person acquired the van or within 6 months after that time, the van has been equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair
- if the van was imported, to a person who is the first final consumer of the van after the importation if, at the time of importation, the van was equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair
The person must apply for this payment within 2 years after acquiring the van by completing Form N15, Excise Tax Act – Application for Refund/Rebate.
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