Commercial fuel tax refund
Whitehorse, YT, Canada
Commercial tax refunds on fuel purchases in Yukon
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|noCondition
grant_single|deadlines
- grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Agriculture, forestry, fishing and hunting
- Mining, quarrying, and oil and gas extraction
- Arts, entertainment and recreation
grant_single|grantors
- Government of Yukon
- Department of Finance (YK)
grant_single|status
grant_card_status|open
grant_single_labels|preview
Receive a commercial tax refund on fuel used for permitted activities and for fuel used for space heating.
grant_single_labels|projects
This fuel tax refund program supports commercial operations in certain sectors by refunding tax paid on fuel used for specific off-road activities. It aims to assist businesses in operating more cost-effectively by providing financial relief on their fuel expenditures.
- Farming activities using fuel off-road.
- Fishing operations powered by non-vehicular fuel.
- Hunting or outfitting enterprises utilizing fuel in equipment off-road.
- Logging projects where fuel is used in machinery.
- Mining activities with off-road fuel usage.
- Sawmill operations consuming fuel in non-vehicular processes.
- Tourism activities, particularly those in wilderness areas, that require off-road fuel use.
- Trapping operations employing fuel in off-road environments.
- Golf course maintenance and operation activities using off-road fuel.
- Power generation through stationary generators consuming off-road fuel.
grant_single|admissibleProjectsExample
$21,000
Fuel procurement for outfitting service operations
$28,000
Fuel acquisition for agricultural activities
$35,000
Fuel purchase for a new logging project
$17,500
Fuel purchase for golf course operations
$42,000
Fuel funding for mining operations expansion
$24,500
Fuel purchase for sustainable tourism activities
grant_single_labels|admissibility
Eligibility for this fuel tax refund is determined by specific requirements related to the applicant's activities and the commercial nature of their operations.
- The fuel must be purchased for off-road commercial activities such as farming, fishing, hunting or outfitting, logging, mining, sawmills, tourism, trapping, golf course operations, or stationary generators.
- The activity must be commercial, intending to earn a profit, except for golf courses and stationary generators.
- The activity must meet Canada Revenue Agency (CRA) benchmarks and tests for commercial activity and potential profitability.
- The applicant may be required to submit a business plan or financial information to verify commercial activity.
- The application must include complete form FOT 6A with all required supporting documents such as receipts, equipment details, and valid documentation specific to the activity.
- The name on the application and all supporting documents should match, or additional information will be needed.
- A copy of the entity profile from the Yukon corporate registry must be provided, showing the status as "in compliance" or "active."
grant_eligibility_criteria|who_can_apply
Eligible applicants for the fuel tax refund include entities involved in specific off-road commercial activities such as farming, fishing, hunting or outfitting, logging, mining, sawmills, tourism, trapping, golf course operations, or stationary generators. Applicants must demonstrate that their activity is commercial by showing an intention to earn profit, as evidenced by meeting Canada Revenue Agency (CRA) benchmarks for profitability. Supporting documents, including fuel receipts and relevant licenses, are required to verify eligibility.
grant_eligibility_criteria|who_cannot_apply
This grant eligibility criteria requires companies and industries to be engaged in specific commercial activities for the use of fuel. As such, certain businesses are not eligible for a fuel tax refund due to a lack of alignment with the specified activities.
- Companies not engaged in one of the listed off-road commercial activities.
- Businesses that cannot demonstrate intent to earn a profit from the fuel-using activity.
- Entities that do not meet the CRA benchmarks and tests for commercial activity.
- Applicants without valid documentation for the specified activity (e.g., lacking necessary licences or permits).
grant_eligibility_criteria|eligible_expenses
Eligible expenses for the fuel tax refund cover receipts and documentation required for the off-road commercial activity or space heating fuel purchases.
- Receipts showing fuel type, litres, and date of sale.
- Location of sale and Yukon fuel taxes paid.
- Description of equipment using the fuel, including make, model, and serial number.
- Litres used per equipment over the refund period.
- Location where the fuel was used.
- Valid documentation for the activity, such as current property assessments or relevant licenses (e.g., fishing, trapping, mining claim status report).
- Entity profile from the Yukon corporate registry indicating compliance or active status.
- For space heating, copies of all fuel receipts showing Yukon fuel taxes paid.
grant_eligibility_criteria|zone
This grant application is specific to the Yukon region as it involves a government process that includes submissions to a Yukon address and requires compliance with Yukon corporate registry status.
- Entities operating within the Yukon territory.
grant_single_labels|criteria
There are evaluation and selection criteria for this grant. The eligibility and selection criteria are key requirements for determining if an applicant qualifies for the fuel tax refund in Yukon.
- Applicant must engage in off-road commercial activities such as farming, fishing, hunting, logging, mining, sawmills, tourism, trapping, golf course operations, or use of stationary generators.
- Applicant's activity must be commercial, intend to earn a profit, and meet Canada Revenue Agency benchmarks and tests through submitted business plans and financial information.
- Valid documentation specific to the type of commercial activity must be provided alongside fuel purchase receipts, equipment details, and proof of compliance with regulatory bodies.
grant_single_labels|register
Here are the steps to submit an application for this grant:
- Step 1: Determine Eligibility
- Ensure your fuel usage qualifies under permitted activities or space heating.
- Confirm your activity aligns with the commercial intent requirement where applicable.
- Step 2: Prepare Documentation
- Complete the relevant application form (FOT 6A for permitted activities or FOT 6 for space heating).
- Gather supporting documents, including fuel receipts and proof of commercial activity or licenses.
- Include an entity profile from the Yukon corporate registry.
- Step 3: Submit Application
- Submit your completed application along with all supporting documents.
- Choose your submission method:
- In person at the Inquiry and cash desk, 2071 Second Avenue, Whitehorse.
- Email to yk.taxreturns@yukon.ca
- Mail to the Department of Finance, Box 2703, Whitehorse, Yukon Y1A 2C6.
- Step 4: Contact for Assistance
- If you have questions, contact via email at yk.taxreturns@yukon.ca.
- Phone inquiries can be made at 867-667-5345 or toll free at 1-800-661-0408.
grant_single_labels|otherInfo
Here are additional relevant details for this fuel tax refund application:
- Applications must be received within 6 years of the fuel purchase date.
- A description of the equipment that used the fuel, including make, model, and serial number, is mandatory.
- Pre-authorization sales receipts are not valid for submission.
- The business activity must be commercial, with an intention to earn a profit, except in the cases of golf courses and stationary generators.
- Additional information may be requested to demonstrate the commercial nature of the activities, such as a business plan.
- You can apply for a refund only after the fuel has been consumed.
- The Yukon corporate registry entity profile must be "in compliance" or "active."
- For mismatched names in applications and documents, further information is required with advisement to contact the authority before applying.
grant_single_labels|contact
yk.taxreturns@yukon.ca
867-667-5345
Apply to this program
Fuel Tax Refund for Commercial Off-Road Activities and Space Heating
The fuel tax refund offers financial relief for those purchasing fuel for designated off-road commercial activities and space heating in Yukon. Eligible participants must provide specific documentation and meet commercial activity criteria to qualify for the refund.
Understanding the Fuel Tax Refund Program and Application Process
The Fuel Tax Refund Program in Yukon is a unique initiative aimed at reducing the operational costs associated with the use of gasoline, diesel, or aviation fuel in off-road commercial activities and space heating. This refund is available to those who adhere to specified guidelines, ensuring that industries such as farming, fishing, logging, mining, tourism, and others can sustain and flourish despite the fluctuating fuel prices and taxes associated with consumption.
One vital aspect of the program is the specification of "permitted activities." These activities are limited to those conducted off-road, including industries like trapping, sawmill operations, and more, each requiring evidential documentation to ascertain eligibility. This is crucial for maintaining transparency and ensuring that only those who genuinely require the refund for their commercial efforts get approval. The need to furnish documentation such as commercial fishing licenses or timber cutting permits highlights the program's stringent adherence to confirming the commercial nature and legitimacy of applications.
The provision also extends to operators using fuel for heating purposes, acknowledging the unique and harsh climate conditions in Yukon. For those utilizing fuel for space heating, the program recognizes the necessity of easing energy-related expenses. This offers a much-needed financial cushion for residents and businesses dealing with prolonged cold periods that significantly elevate fuel consumption for heating.
Applications for the refund must be meticulously prepared, as incomplete or incorrectly filled forms can lead to delays or rejection. The mandatory completion of form FOT 6A (for off-road activities) or FOT 6 (for space heating), along with the submission of all supporting documents including proof of fuel purchase and usage, is essential for a successful application. Applicants are reminded that only receipts showing Yukon fuel taxes paid will be considered valid, ensuring the program's integrity.
Finally, the complete and thorough submission of documents to the Government of Yukon, either in person, via email, or through postal mail, marks the final step in securing the refund. This streamlined process aims to enhance accessibility for all potential applicants, irrespective of their location or resources. The minimum six-year window allowed for filing claims on past fuel purchases further adds a layer of flexibility, accommodating various business and operational timelines.
Overall, the Fuel Tax Refund Program stands as a testament to Yukon's commitment to supporting its primary industries by alleviating some financial pressures while encouraging economic growth and sustainability. By adequately navigating the application process and adhering to the specific criteria set forth, businesses and individuals can significantly benefit from this initiative, securing financial relief while enhancing their operational capabilities in Northern Canada's challenging environment.
