Lists of automobiles and associated rates of excise tax on fuel-inefficient vehicles

Under Schedule I to the Excise Tax Act, the excise tax on fuel-inefficient vehicles applies to automobiles (including station wagons, vans and sport utility vehicles) designed primarily for use as passenger vehicles, in accordance with the automobile’s fuel efficiency rating. The tax does not apply to pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances and hearses. For information about the applicable rates, refer to Current Rates of Excise Taxes.

The following lists are provided for reference purposes only and are not intended to be definitive and all-inclusive. Automobiles not appearing on these lists may still be subject to the excise tax on fuel-inefficient vehicles.

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 six 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 two years after acquiring the van by completing Form N15, Excise Tax Act – Application for Refund/Rebate, and sending it to:

Canada Revenue Agency
Prince Edward Island Tax Centre
275 Pope Rd
Summerside PE  C1N 6E7

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: