You may be eligible for the Federal Excise Gasoline Tax Refund
Program if you are:
• a registered charity, as defined in the Income Tax Act;
• a registered Canadian amateur athletic association as
defined in the Income Tax Act; or
• an individual who has a permanent mobility impairment and
cannot safely use public transportation, as certified by a
qualified medical practitioner.
How the program works
The program allows you to claim a refund of part of the excise tax on
gasoline at the rate of $0.015 per litre or $0.0015 per kilometre. To
qualify for a refund, the gasoline you buy must be for your use and
not for resale.
Diesel fuel, heating fuel, propane, and aviation fuel does not qualify
for an excise tax refund. Also, gasoline you buy for personal use
does not qualify for a refund unless you are an individual with a
How to claim a refund
To claim your refund, complete the attached refund application form.
Keep one copy for your records and send one to Federal Excise
Gasoline Tax Refund, Summerside Tax Centre, Suite 101, 275
Pope Road, Summerside PE C1N 6E7. Please allow up to 60 days
to process your refund.
When to claim a refund
If your claim is less than $200, you can submit it in each six-month
period ending June 30 or December 31. Make your claim no later
than one month after the end of the six-month period. For example, if
you are claiming a refund of $150 for the period from January 1 to
June 30, submit your claim by July 31.
If your claim is for $200 or more, you can submit it any time during
the year. However, you can only file one claim in any given month.
If your refund is for gasoline that you use in different types of
vehicles and equipment, you should combine these amounts into
You have up to two years from the date you purchased the gasoline
to claim a refund. For example, if you purchased gasoline on May
31, 1997, submit your application to us before June 1999.
Normally we neither request payment nor refund for amounts less