Closed
FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities
Temporary fuel charge relief for heating oil use
Last Update: May 22, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Canada
Overview
This program provides temporary relief from the federal fuel charge for light fuel oil used exclusively for eligible heating activities. It covers relief for certain heating-related deliveries and related registration, reporting, and payment requirements.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Implement environmental initiatives
- Reduce environmental footprint
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Utilities
Location
- Canada
Legal structures
- Public or Parapublic institution
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Delivery of light fuel oil for exclusive use in eligible heating activities.
- Use of light fuel oil to heat a dwelling, building, or similar structure.
- Registration as a light fuel oil distributor for eligible heating deliveries.
Documents Needed
- Form L400, Fuel Charge Registration
- Form L400-1, Schedule to Fuel Charge Registration
- Form B401, Fuel Charge Return for Non-Registrants
- Form B401-1, Schedule to Fuel Charge Return for Non-Registrants
- Form B402, Fuel Charge Return for Fuel Held at an Adjustment Date
- Form B402-1, Schedule to Fuel Charge Return for Fuel Held at an Adjustment Date
Eligibility
Who is eligible?
- Light fuel oil distributors.
- Businesses that sell, deliver, or distribute light fuel oil.
Eligible geographic areas
- Alberta
- Prince Edward Island
- Manitoba
- New Brunswick
- Nova Scotia
- Nunavut
- Ontario
- Saskatchewan
- Newfoundland and Labrador
- Yukon
Processing and Agreement
- Applications are reviewed by the Canada Revenue Agency.
- Missing or incomplete information may delay processing.
- If approved, the CRA sends written confirmation with the registration number and effective date.
Additional information
- Applicants may need to keep proof of filing and confirmation numbers.
- Incomplete registration requests may be delayed.
- Written confirmation is issued if registration is approved.
Contacts
Frequently Asked Questions about the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities Program
Here are answers to the most common questions about the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities?
This program provides temporary relief from the federal fuel charge for light fuel oil used exclusively for eligible heating activities. It covers relief for certain heating-related deliveries and related registration, reporting, and payment requirements.
Who is eligible for the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities program?
To be eligible for the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities program, you must:
Light fuel oil used for heating only.
Distributor activity in listed provinces.
What expenses are eligible under FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities?
Delivery of light fuel oil for exclusive use in eligible heating activities.
Use of light fuel oil to heat a dwelling, building, or similar structure.
Registration as a light fuel oil distributor for eligible heating deliveries.
Who can I contact for more information about the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities?
You can contact Canada Revenue Agency (CRA) by email at none or by phone at none.
Where is the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities available?
The FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities program is available across Canada.
Is the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities a grant, loan, or tax credit?
FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities is a Tax Credits
Who are the financial supporters of the FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities?
FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities is funded by Canada Revenue Agency (CRA)