Fuel charge technical information

Fuel charge exemption certificates – Did you know?

A person receiving a delivery of fuel must provide the appropriate completed and signed fuel charge exemption certificate form at the time of delivery or before receiving the fuel
The registered distributor that delivers the fuel must retain the exemption certificate and confirm to the person that the delivery is subject to the exemption certificate

Failure to meet these conditions will result in the application of the fuel charge. More information is available in the fuel charge notices.

The following are technical publications and other helpful information related to the fuel charge.

To request a ruling or interpretation or to make a technical enquiry on the application of the fuel charge, go to Contact Information – Excise and Specialty Tax Directorate.

For information on applying for a fuel charge registration, go to Fuel Charge Registration.

Fuel charge notices

Announcements about changes to the Greenhouse Gas Pollution Pricing Act and the CRA policy, as well as to the application and administration of the fuel charge.

Fuel charge forms

Forms required under the Greenhouse Gas Pollution Pricing Act.

Fuel charge rates (FCRATES)

Set out in Schedule 2 to the Greenhouse Gas Pollution Pricing Act.

Definitions related to the fuel charge

Important definitions taken from the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations.

Greenhouse Gas Pollution Pricing Act and regulations made under this Act

The Greenhouse Gas Pollution Pricing Act and related regulations (Department of Justice).

Information about carbon pollution pricing (Environment and Climate Change Canada)

How and why there's a price on carbon pollution, the impact on greenhouse gas emissions, and how the proceeds are returned to Canadians.