Marine rate approval for reduced fuel tax

Apply for marine rate approval to buy gasoline or diesel oil at a reduced tax rate for use in a commercial ship, boat or vessel. The ship, boat or vessel needs to be operated solely for commercial purposes (for example, charter boat, tug, barge, marine work boat or boat used for diving or salvage).

Apply for marine rate approval to buy gasoline or diesel oil at a reduced tax rate for use in a commercial ship, boat or vessel. If you’re approved for the marine rate, you receive a Letter of Approval from the Provincial Tax Commission.

Eligibility

Owners and operators of commercial ships, boats or vessels can apply for marine rate approval. The ship, boat or vessel needs to be operated solely for commercial purposes (for example, charter boat, tug, barge, marine work boat or boat used for diving or salvage).

How to apply

  1. Complete the application form.
  2. Send your completed application by mail. Or visit the Business Registration Unit.

How long it takes

It should take 2 weeks to get the Letter of Approval. It can take longer if more information is needed or if your application hasn’t been filled in correctly.

Cost

There is no cost to apply for the marine rate approval.

Before you start

Make sure you have:

  • Business Number from Canada Revenue Agency (CRA)
  • Registry of Joint Stock Companies number
  • names and contact information of the fuel suppliers that need to be notified
  • names and details of the ships, boats or vessels you want to buy fuel for at the marine rate

Renewal

You need to renew your marine rate approval 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.

Application form