Fuel Tax Application: Consumer’s Exemption Permit
Apply for a Consumer’s Exemption Permit to buy marked fuel that is exempt from fuel tax. The fuel must be used by an eligible consumer in an eligible activity.
By law, you must have a Consumer’s Exemption Permit to buy marked fuel that is exempt from fuel tax. The fuel must be used by an eligible consumer in an eligible activity. The permit is valid for 3 years.
Eligibility
Consumers and activities that may qualify for a fuel tax exemption include:
- Department of Transportation and Infrastructure Renewal - fuel used in vehicles and equipment owned by the department
- city, town, municipality or service commission or corporation operated as a public work - fuel used in vehicles and equipment owned by a city, town, municipality, service commission or corporation operated as a public work (for example, Halifax Water)
- city, town, municipality or service commission or corporation operated as a public work - fuel used in motor vehicles or equipment under lease provided the lease is with the city, town, municipality, service commission or corporation operated as a public work
- fire trucks and equipment used solely for firefighting purposes - fuel used in vehicles and equipment that are solely for firefighting
- fire trucks and equipment used solely for firefighting purposes - fuel used in firefighting vehicles and equipment operated by some industrial sites (for example, an oil refinery, paper mill or saw mill)
- fishing vessels - fuel used in commercial fishing vessels for the purpose of fishing or harvesting marine plants (see tax guide 2001 for additional information and requirements)
- fishing vessels - fuel used in machinery and equipment for a commercial aquaculture operation (see tax guide 2005 for additional information and requirements)
- well drilling for the supply of water - fuel used in well drilling equipment to drill water wells (fuel tax exemption is for the fuel used by the equipment only—not the motor vehicles used to transport the well drilling equipment)
- commercial ferries - fuel used in commercial ferries operating on a regularly scheduled route
- railway locomotive - fuel used in locomotives for commercial operations or on industrial sites
- heating buildings - fuel used to heat buildings
- commercial shipping vessels - fuel used in commercial shipping vessels for transporting goods and supplies (see tax bulletin 5044 for additional information and requirements); the following vessels or boats are not considered to be commercial shipping vessels: fishing boats, work boats, charter boats, dredges, barges, diving tenders, diving boats, tour boats, sightseeing boats, marine life excursion boats, drilling rigs and boats used for break water construction or repair
- school board - fuel used in vehicles and equipment owned by a school board
- school board - fuel used in motor vehicles or equipment under lease provided the lease is with the school board
- commercial farming operation - fuel used in machinery and equipment for a commercial farming operation by a farmer (see tax guide 2002 for additional information and requirements)
- commercial forestry operation - fuel used in machinery and equipment for a commercial forestry operation (see tax guide 2003 for additional information and requirements)
- manufacturing or producing goods for sale - fuel used in machinery and equipment for manufacturing or producing goods for sale; the goods manufactured must be for sale and not for use by the manufacturer (see tax guide 2004 and tax guide 2009 for additional information and requirements)
- producing electricity to use in a manufacturing operation - fuel used in machinery and equipment for developing electricity to be used in a manufacturing operation
How to apply
- Apply online for the permit.
- Include payment with your application.
- Submit your completed application and payment.
How long it takes
It should take 2 weeks to get the permit. It can take longer if more information is needed or if your application hasn’t been filled in correctly.
Cost
| Activity | Fee |
|---|---|
| Permit | $93.40 |
Payment options
Credit card (Visa, Mastercard, American Express, Discover), debit card, cheque, money order, cash. Make your cheque or money order payable to the Minister of Finance. Payment options may vary depending on how you apply.
When you pay online you need to pay the fee by credit card (Visa, Mastercard, American Express, Discover, Visa Debit, Debit Mastercard).
Before you start
Make sure you have:
- Business Number from Canada Revenue Agency (CRA)
- registration number from the Registry of Joint Stock Companies
- name and contact information of the fuel suppliers that need to be notified
- Department of Agriculture registration number for the farming exemption
- Fisher Identification Number (FIN) and your Vessel Registration Numbers (VRN) for the fishing exemption
- Department Fisheries and Aquaculture licence number for the aquaculturist exemption
Apply online
When you apply online you need to create an account or sign in.
You can use the Fuel Tax Application – Consumer’s Exemption Permit Application Form (PDF 940 kB) if you’re unable to apply online. Send your completed application and payment by mail. Or drop it off at the Business Registration Unit.
Renewal
You need to renew your Consumer’s Exemption Permit every 3 years. You should get a renewal notice in the mail a month before the renewal date. It’s your responsibility to renew on time.