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Ministry of Finance Tax Bulletin - British Columbia

Ministry of Finance Tax Bulletin ISSUED: April 1999 REVISED: April 2021 Bulletin MFT-CT 005. Tax Rates on Fuels Motor Fuel Tax Act and Carbon Tax Act Latest Revision: The revision bar ( ) identifies changes to the previous version of this Bulletin dated July 2019. For a summary of the changes, see Latest Revision at the end of this document. This Bulletin provides information on the current motor fuel and carbon tax rates that apply to the various types of fuels used in internal combustion engines ( motor fuels). This Bulletin also provides information on the carbon tax rates that apply to other fuels and combustibles.

Motor fuel tax and carbon tax apply to biodiesel and straight vegetable oil (SVO) at the same rate(s) as diesel (motor fuel tax) and light fuel oil – diesel (carbon tax). The motor fuel tax and carbon tax rates for gaseous and liquid fuels are based on the ... Gasoline 3.00¢2 9.96¢ 12.96 ...

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Transcription of Ministry of Finance Tax Bulletin - British Columbia

1 Ministry of Finance Tax Bulletin ISSUED: April 1999 REVISED: April 2021 Bulletin MFT-CT 005. Tax Rates on Fuels Motor Fuel Tax Act and Carbon Tax Act Latest Revision: The revision bar ( ) identifies changes to the previous version of this Bulletin dated July 2019. For a summary of the changes, see Latest Revision at the end of this document. This Bulletin provides information on the current motor fuel and carbon tax rates that apply to the various types of fuels used in internal combustion engines ( motor fuels). This Bulletin also provides information on the carbon tax rates that apply to other fuels and combustibles.

2 The carbon tax rates set out in this Bulletin are in effect from April 1, 2021 to March 31, 2022. The rates are scheduled to increase on April 1, 2022. For more information, see Carbon Tax Rates by Fuel Type From July 1, 2012. Table of Contents Overview .. 2. Clear Gasoline and Clear Diesel .. 3. Other Motor Fuels .. 7. Alternative Motor Fuels .. 9. Natural Gas Used in Stationary Engines .. 10. Substances Sold for Use Other Than in Internal Combustion Engines .. 13. Reporting Tax on Sales Invoices .. 16. Calculating Multiple Taxes on the Same Fuel Purchase .. 17. PO Box 9447 Stn Prov Govt Victoria BC V8W 9V7.

3 Overview Carbon tax is a broad based tax that applies to the purchase or use of fuels, such as gasoline, diesel, natural gas, heating oil, propane and coal, unless a specific exemption applies (for information on specific exemptions, see our Exemptions page). The use of fuels includes all uses, even if the fuel is not combusted. Carbon tax applies to fuels at different rates depending on their anticipated carbon emissions and the rate for each fuel type is applied consistently throughout BC. Carbon tax also applies to combustibles (specifically peat, tires and asphalt shingles). when they are burned to produce heat or energy.

4 Motor fuel tax applies to fuels sold for use or used in internal combustion engines. Internal combustion engines are used in most automobiles, aircraft, ships and boats. They are also used in industrial equipment, such as bulldozers, skidders, chain saws and generators. Motor fuel tax applies to fuels at different rates depending on where in BC you purchase the fuel and how it is used. If a fuel is used to generate power in an internal combustion engine, motor fuel tax and carbon tax apply to the fuel. If a fuel is sold for any purpose other than for use in an internal combustion engine, carbon tax and the provincial sales tax (PST), and in some cases the Innovative Clean Energy (ICE) Fund tax, apply to the fuel unless there is a specific exemption.

5 For information on the ICE Fund tax and the PST exemption for residential energy products, see Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax. Motor fuel tax and carbon tax (not PST) apply to propane in all cases unless a specific exemption applies. For information on specific exemptions, see Bulletin MFT 014, Propane Exemptions. Motor fuel tax and carbon tax apply to ethanol at the same rate as gasoline. Motor fuel tax and carbon tax apply to biodiesel and straight vegetable oil (SVO) at the same rate(s) as diesel (motor fuel tax) and light fuel oil diesel (carbon tax). The motor fuel tax and carbon tax rates for gaseous and liquid fuels are based on the following standard reference conditions: Gaseous fuel - a temperature of 15 C and an atmospheric pressure of kPa Liquid fuel - a temperature of 15 C.

6 Carbon tax rates for solid fuels are based on metric tonnes. Tax Rates on Fuels Page 2 of 18. Clear Gasoline and Clear Diesel Dedicated and Provincial Motor Fuel Tax Motor fuel tax on clear gasoline and clear diesel fuel is made up of provincial and dedicated taxes. The provincial tax rate varies by region and the proceeds from this tax go to general revenue. Dedicated taxes, which apply in certain regions in the province, go to three organizations: the South Coast British Columbia Transportation Authority (TransLink), British Columbia Transit (BC Transit) and the British Columbia Transportation Financing Authority.

7 TransLink Vancouver Area The dedicated tax on clear gasoline and clear diesel fuel sold inside the South Coast British Columbia transportation service region (SCTA)is per litre. The SCTA includes: North to and including Lion's Bay West to and including Bowen Island South to the international border East to and including the municipalities of Langley, Maple Ridge and Pitt Meadows See a map of the South Coast BC Transportation Service Region. BC Transit Victoria Area The dedicated tax on clear gasoline and clear diesel fuel sold inside the Victoria regional transit service area (VRTA) is per litre. The VRTA includes all incorporated areas of the Capital Regional District and unincorporated areas of the Capital Regional District that are part of the Juan de Fuca Electoral Area, excluding the Malahat and Renfrew Land Districts.

8 The islands within these areas, including Salt Spring Island and the Outer Gulf Islands, are not included in the VRTA. See a map of the Victoria Regional Transit Service Area. Determining Whether the Dedicated Taxes for SCTA and VRTA Apply A sale is considered to take place inside the SCTA or VRTA, and these dedicated taxes apply, if title to the clear gasoline or clear diesel, including the rights and responsibilities of ownership, transfers within the SCTA or VRTA. The following scenarios outline how these dedicated taxes apply. Tax Rates on Fuels Page 3 of 18. Fuel purchased inside the SCTA or VRTA: If you purchase clear gasoline or clear diesel inside the SCTA or VRTA, where these dedicated taxes apply, you must pay the applicable dedicated tax to your supplier.

9 If you resell the fuel inside the SCTA or VRTA, the dedicated taxes still apply and you must collect the applicable dedicated tax from your customer to reimburse yourself for the dedicated tax you paid to your supplier. If you purchase clear gasoline or clear diesel inside the SCTA or VRTA, and you use the fuel outside the SCTA or VRTA ( you consume the fuel in the operation of your business), the dedicated taxes still apply since ownership of the fuel transferred to you inside the SCTA or VRTA. If you purchase clear gasoline or clear diesel inside the SCTA or VRTA, and you resell the fuel outside the SCTA or VRTA, where the dedicated taxes do not apply, you may apply for a refund of the dedicated taxes you pay when you purchase the fuel.

10 For more information on refunds see our Refunds page. Fuel purchased outside the SCTA or VRTA. If you purchase clear gasoline or clear diesel outside the SCTA or VRTA, where these dedicated taxes do not apply, and you resell the fuel inside the SCTA or VRTA, where the dedicated taxes apply, you must collect the tax, including the applicable dedicated tax in the region from your customer and remit the difference between the security you paid and the tax collected to us. You can file your returns and pay the dedicated tax due either online using eTaxBC, or by mail, courier or in person using the following forms: South Coast British Columbia Transportation Tax Return (FIN 427) for fuel sold within SCTA.


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