Government of New Brunswick

Disclaimer: This is intended to provide information respecting the taxation of gasoline, motive fuel, and carbon emitting products under the Gasoline and Motive Fuel Tax Act (the Act). This should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.

Introduction


What taxes are imposed on Gasoline, Motive Fuel and Carbon Emitting Products
?

The Gasoline, Motive Fuel and Carbon Emitting Product Taxes are administered by the Revenue Administration Division of the Finance and Treasury Board.  These provincial taxes are imposed under the Gasoline and Motive Fuel Tax Act and are applied to gasoline, motive fuel and carbon emitting products purchased or consumed in New Brunswick, unless there is a specific exemption in the legislation.

For the purpose of the Gasoline and Motive Fuel Tax;

Gasoline is any petroleum product:

  • containing any derivative of petroleum, natural gas or coal;
  • having a specific gravity of 0.8017 or under at 60 degrees Fahrenheit (15.6 degrees Celsius);
  • including benzol and any benzol mixture, but;
  • not including manufactured gas, natural gas, bunker fuel, crude oil or propane.

Motive fuel is any gas fuel or liquid fuel:

  • that is not gasoline;
  • that is used for operating an internal combustion engine;
  • or that is used for heating, lighting or preparation of food;
  • but does not include manufactured gas.

Some examples of motive fuel:

  • kerosene
  • propane
  • natural gas
  • crude oil
  • furnace oil
  • stove oil
  • diesel
  • biodiesel

The Gasoline and Motive Fuel tax rates are (effective April 1, 2020):

  • Gasoline tax -- 10.87 cents per litre;
  • Motive fuel (e.g. diesel) tax -- 15.45 cents per litre;
  • Propane tax -- 6.7 cents per litre;
  • Aviation fuel tax -- 2.5 cents per litre;
  • Locomotive fuel tax -- 4.3 cents per litre.

 

For the purpose of the Carbon Emitting Product Tax;

A carbon emitting product is any product listed in Table 1 below. The products listed below have the same meaning as in section 3 of the Greenhouse Gas Pollution Pricing Act (Canada).

The Carbon Emitting Product tax rates are (effective April 1, 2020):

Table 1

Product

Rate

Unit

Butane

$0.0534

litre

Diesel fuel

$0.0805

litre

Ethane

$0.0306

litre

Gas liquids

$0.0499

litre

Gasoline

$0.0663

litre

Heavy fuel oil

$0.0956

litre

Light fuel oil

$0.0805

litre

Methanol

$0.0329

litre

Naphtha

$0.0676

litre

Petroleum coke

$0.1151

litre

Pentanes plus

$0.0534

litre

Propane

$0.0464

litre

Coke oven gas

$0.0210

cubic metre

Marketable natural gas

$0.0587

cubic metre

Non-marketable natural gas

$0.0776

cubic metre

Still gas

$0.0810

cubic metre

Coke

$95.39

tonne

High heat value coal

$67.55

tonne

Low heat value coal

$53.17

tonne

Combustible waste

$59.92

tonne

* Kerosene and aviation fuel are not subject to the tax on carbon emitting products.

Note: Taxes are subject to change.  For verification of current tax rates, please contact the Revenue Administration Division at (800) 669-7070 or visit the Finance and Treasury Board Web Site at www.gnb.ca/finance.
 

Exemptions

As of April 1, 2020, consumers currently in possession of a valid purchaser’s permit, which entitles the holder to purchase tax exempt motive fuel, will also be entitled to an exemption of the tax on carbon emitting products for the following classes of consumer:

  • Aquaculturist;
  • Farmer;
  • Fisher;
  • Silviculturist;
  • Wood Producer;
  • Forest Worker;
  • Manufacturer;
  • Mining and Quarrying;
  • Operation of a Registered Vessel; and,
  • Large Emitter.

In addition to the exemptions provided for under subsection 6.3(10); diesel fuel, light fuel oil and propane may also be purchased, acquired, used or consumed exempt of the tax on carbon emitting products in accordance with section 6.3(11) of the Gasoline and Motive Fuel Tax Act for the following purposes:

  • Preparation of food;
  • Heating and lighting of premises;
  • Heating water for domestic use.
     
Refunds

Those consumers listed above who choose not to obtain a purchaser's permit can also opt to buy their fuel and/or carbon emitting product tax paid and subsequently apply for a refund. In order to support a refund claim, these consumers must also maintain the same records prescribed under the Act in the same manner as those consumers holding a valid purchaser's permit.

The following is a list of the types of refunds available under the Gasoline and Motive Fuel Tax Act:

Most claims are limited to a period of three (3) years from the day on which the overpayment of tax was made. However, claims relating to bad debts are limited to a period of twelve (12) months.

For more information relating to gasoline, motive fuel and/or carbon emitting product tax refund claims, please contact the Revenue Administration Division at (800) 669-7070

Aquaculturists


Who qualifies as an Aquaculturist?
  

A person who raises one or more aquatic species or harvests one or more aquatic plants for human consumption for commercial gain, who holds all required valid federal and provincial commercial aquaculture licences or permits and who meets one or more of the following criteria may be determined to be an aquaculturist if the person:

  • derived an annual gross income of at least $10,000 or at least fifty per cent (50%) of the person's annual gross income from such activity during either of the applicant's two (2) fiscal years preceding the date of the application for a purchaser's permit;
  • in the case of a fish pond operator, derived income from a sales volume of at least 5,000 fish during either of the applicant's two (2) fiscal years preceding the date of the application for a permit; or
  • in the case of a start-up operation, demonstrates by means of a three (3) year business development plan approved by the Minister of Agriculture and Aquaculture that the person has invested at least $10,000 in stock and equipment and will be able to derive from the operation an annual gross income of at least $10,000.

How am I identified as an Aquaculturist?

The consumer who meets the above-mentioned criteria is deemed to be an aquaculturist and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for an aquaculturist purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the aquaculturist's operations. The aquaculturist is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas, however, all legislated criteria mentioned above must be met.

The Application:

Please ensure that the following documentation is submitted with the completed application (view Purchaser's Permit Application):

  • A copy of a Commercial Fish Farm Permit; or
  • A copy of a Shellfish Permit; or
  • A copy of a Commercial Fish Pond Licence issued by Department of Natural Resources and Energy, Province of New Brunswick; and
    • If this is a first year start-up operation, attach a copy of your three-year business development plan approved by the Minister of Agriculture and Aquaculture.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The aquaculturist purchaser's permit must be renewed annually. It is the responsibility of the aquaculturist to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, an aquaculturist must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Aquaculturists who qualify for a purchaser's permit may use tax exempt motive fuel and/or tax exempt carbon emitting products or apply for a refund of tax paid on gasoline, motive fuel and/or carbon emitting products (see Refund Section) for use solely in the operation of:

  • stationary and portable engines used solely and directly in aquaculture; or
  • service boats used solely and directly in aquaculture; or
  • equipment used to provide heat used solely and directly in aquaculture.

Please Note: Aquaculturists may not use tax exempt motive fuel or tax exempt carbon emitting products in any motor vehicle required to be registered under the Motor Vehicle Act.

Mandatory Record Keeping Requirements

Validly registered aquaculturists consuming tax exempt motive fuel or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, an aquaculturist shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the aquaculturist would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the aquaculturist’s ability to challenge the audit results through the Objection & Appeal process.

 

Farmers


Who qualifies as a Farmer?
 

A person who is registered as a Registered Professional Agricultural Producer with the Department of Agriculture and Aquaculture.

How am I identified as a Farmer?

The consumer who meets the above-mentioned criteria is deemed to be a farmer and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying for a farmer purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the farmer's operations. The farmer is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas; however, the farmer must be registered as a Registered Professional Agricultural Producer (RPAP) with the Department of Agriculture and Aquaculture.

How to apply for the Farmer Purchaser's Permit:

When registering their farm in the Farm Business Registry, applicants will be required to check the box in Section 6 of the Farm Business Registry application form to indicate that they wish to obtain the purchaser’s permit endorsement on their card to participate in the point of sale tax exemption program.

Applicants must also complete and return the Purchaser’s Permit Annual Report and return it along with their completed application or within two months of the date of application to the Department of Agriculture, Aquaculture and Fisheries. It is recommended to return the completed Purchaser’s Permit Annual Report at the time of registration in the Farm Business Registry to ensure uninterrupted access to the purchase of tax exempt motive fuel and / or tax exempt carbon emitting products.

The "Farmer Purchaser's Permit Annual Report" serves as a means by which Finance and Treasury Board can obtain an annual accounting of the total fuel and/or carbon emitting products purchased and consumed by each permit holder. This enables the department to verify if the tax exempt motive fuel and/or tax exempt carbon emitting products purchased are being used in authorized areas. It also assists in identifying accounts where fuel and/or carbon emitting products are either being misused, or not accounted for properly due to the absence of proper records. In effect, it provides additional control on the exemption program and the consumption of tax exempt motive fuel and tax exempt carbon emitting products.

The Farmer Purchaser's Permit Annual Report is to be completed in its entirety using the purchase records that the farmer is obligated to maintain in accordance with the Gasoline and Motive Fuel Tax Act (see record keeping requirements). The reporting period consists of your most recent fiscal year or a period of 12 consecutive months following the last reported period. Farmers must indicate the total volumes of both taxed and tax exempt motive fuel, as well as, taxed and tax exempt carbon emitting products purchased during this twelve month period. A farmer choosing not to complete the Farmer Purchaser's Permit Annual Report may be subject to an audit and will be denied the ability to purchase tax exempt motive fuel and/or tax exempt carbon emitting products.

Renewals

The new purchaser’s permit endorsement will expire October 31, of any given year in conjunction with the expiry date on the RPAP card. Annual renewals of the purchaser’s permit will be made during the renewal of the farm’s registration in the Farm Business Registry

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Farmers who qualify for a purchaser's permit may use tax exempt motive fuel and/or tax exempt carbon emitting products or apply for a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products (see Refund Section) for the following purposes:

  • operating any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act (ie. a truck), that is used solely in carrying out agricultural work on farm land;
  • operating a tractor on a public highway while moving the tractor from one place to another or while hauling farm produce or agricultural machinery owned by the owner of the tractor;
  • operating a combine on a public highway while moving the combine from one place to another; or
  • burning blueberry fields.

Please Note: Farmers may not use tax exempt motive fuel or tax exempt carbon emitting products in any motor vehicle required to be registered under the Motor Vehicle Act.

Mandatory Record Keeping Requirements

Validly registered farmers consuming tax exempt motive fuel or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a farmer shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product and/or tax paid gasoline, motive fuel, and carbon emitting product;
  • The name and address of the person from whom tax exempt motive fuel and/or tax exempt carbon emitting product and/or tax paid gasoline, motive fuel, and carbon emitting product, was purchased or acquired;
  • The number of litres, or appropriate unit of measurement of tax exempt motive fuel and/or tax exempt carbon emitting product and/or tax paid gasoline, motive fuel and carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product and/or tax paid gasoline, motive fuel and carbon emitting product purchased or acquired; and
  • A list of vehicle(s) or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product and/or tax paid gasoline, motive fuel, or carbon emitting product was placed.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records could result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. Therefore, the absence of proper records would further compromise the farmer’s ability to challenge the audit results through the Objection & Appeal process.
 

Fishers


Who qualifies as a Fisher?
  

A person who meets one or more of the following criteria may be determined to be a fisher if the person:

  • holds a valid fishing licence issued by the federal Minister of Fisheries and Oceans and derived
    i. an annual gross income of at least $5,000 from catching fish for commercial gain in either of the person's two (2) fiscal years preceding the date of the application; or
    ii. at least fifty per cent (50%) of the person's annual gross income from catching fish for commercial gain in either of the person's two (2) fiscal years preceding the date of the application.
  • derived from transporting fish by water for commercial gain from a fishing boat or a herring weir to shore,
    i.  an annual gross income of at least $10,000 in either of the person's two (2) fiscal years preceding the date of the application; or
    ii.  at least fifty per cent (50%) of the person's annual gross income in either of the person's two (2) fiscal years preceding the date of the application.
  • actually tends the weir or weirs and is the holder or is one of the holders of any and all valid herring weir site permits required by the federal Minister of Fisheries and Oceans; or
  • in the case of a start-up operation,
    i.  holds a valid fishing licence issued by the federal Minister of Fisheries and Oceans, and
    ii.  has invested at least $10,000 in a fishing boat and equipment.

How am I identified as a Fisher?

The consumer who meets the above-mentioned criteria is deemed to be a fisher and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the fisher purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the fisher's operations. The fisher is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

Please ensure that the following documentation is submitted with the completed application (view Purchaser's Permit Application) :

  • A copy of all fishing licences or permits issued by the federal Minister of Fisheries and Oceans; and
  • If this is a first year start-up operation, show amount invested in fishing boat and equipment by attaching copies of sales invoices obtained at the time of purchase of fishing boat and equipment.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The fisher's purchaser's permit must be renewed annually. It is the responsibility of the fisher to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a fisher must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Fishers who qualify for a purchaser's permit may use tax exempt motive fuel and/or tax exempt carbon emitting products or apply for a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products (see Refund Section) for use solely in the:

  • operation of any vessel while carrying on fishing operations;
  • operation of stationary or portable engines used in the landing of fish on a boat or to a wharf; but
  • not in the operation of a vessel as a chartered boat for sport fishing.

Please Note: Fishermen may not use tax exempt motive fuel or tax exempt carbon emitting products in any motor vehicle required to be registered under the Motor Vehicle Act.

Mandatory Record Keeping Requirements

Validly registered fishers consuming tax exempt motive fuel or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a fisher shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records could result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the fisher would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the fisher’s ability to challenge the audit results through the Objection & Appeal process.

Silviculturists


Who qualifies as a Silviculturist?
  

A person who meets one or more of the following criteria may be determined to be a silviculturist if the person:

  • cultivates at least two (2) acres of, or at least two thousand (2,000) Christmas trees or landscaping trees or shrubs;
  • cultivates at least two thousand (2,000) square feet of landscaping trees, shrubs, flowers or bedding plants in a greenhouse;
  • produces maple products and has at least five hundred (500) taps;
  • produced at least five (5) acres of sod during the two (2) years preceding the date of the application;
  • has management recommendations, or a plan, approved by the Minister of Natural Resources and Energy to manage at least twenty-five (25) acres of woodland owned by the person, and, during the two (2) years preceding the date of the application,
    i. thinned or planted at least one (1) acre of the woodland, and
    ii. harvested at least five (5) cords of wood products from the woodland;
  • owns at least twenty-five (25) acres of woodland and, during the two (2) years preceding the date of the application,
    i. thinned or planted at least five (5) acres of the woodland, or
    ii. harvested at least fifty cords (50) of wood products from the woodland; or
  • carried out the thinning, planting and tending of at least fifty (50) acres of forest during the applicant's two (2) fiscal years preceding the date of the application and derived
    i. an annual gross income of at least $5,000 in either of those two (2) fiscal years from such activity, or
    ii.  at least twenty per cent (20%) of the person's annual gross income in either of those two (2) fiscal years from such activity.

How am I identified as a Silviculturist?

The consumer who meets the above-mentioned criteria is deemed to be a silviculturist and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the silviculturist purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the silviculturist's operations. The silviculturist is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

Please ensure that the following documentation is submitted with the completed application (view Purchaser's Permit Application), :

  • If the applicant wishes to apply on grounds that they thin, plant, and harvest trees from their own land, a copy of a Management Plan approved by the Minister of Natural Resources must be provided in order to confirm eligibility.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The silviculturist purchaser's permit must be renewed annually. It is the responsibility of the silviculturist to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a silviculturist must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Silviculturists who qualify for a purchaser's permit may use tax exempt motive fuel and/or tax exempt carbon emitting products or apply for a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products (see Refund Section) for use solely in the:

  • operation of a tractor, other than a truck tractor, and any other machinery used for harvesting trees in a logging operation conducted in a forest area or a Christmas tree farm;
  • operation of an unregistered motor vehicle (ie. a truck) while transporting wood products and while not on a public highway; or
  • operation of any equipment used solely and directly in silviculture and not required to be registered under the Motor Vehicle Act.

Please Note: Silviculturists may not use tax exempt motive fuel or tax exempt carbon emitting products in any motor vehicle required to be registered under the Motor Vehicle Act.

Mandatory Record Keeping Requirements

Validly registered silviculturists consuming tax exempt motive fuel or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a silviculturist shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records could result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the silviculturist would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the silviculturist’s ability to challenge the audit results through the Objection & Appeal process.

Wood Producers


Who qualifies as a Wood Producer?

A person who operates a commercial wood harvesting operation involving the felling of trees or the removal of trees from stump to a skidway, log dump or carrier and who meets one or more of the following criteria may be determined to be a wood producer if the person:

  • harvested or cut an average of at least three hundred (300) cords of wood or the equivalent of at least three hundred (300) cords of wood in either of the applicant's two (2) fiscal years preceding the date of the application;
  • derived from the operation an annual gross income of at least $5,000 in either of the applicant's two (2) fiscal years preceding the date of the application; and
  • in the case of a start-up operation, has invested at least $10,000 in wood harvesting equipment.

How am I identified as a Wood Producer?

The consumer who meets the above-mentioned criteria is deemed to be a wood producer and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the wood producer purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the wood producer's operations. The wood producer is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel, and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

Please ensure that the following documentation is submitted with the completed application (view Purchaser's Permit Application),:

  • If this is a first year start-up operation, copies of sales invoices obtained at the time of purchase, showing an investment of at least $10,000.00 in wood harvesting equipment must be included with the application must be provided in order to confirm eligibility.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The wood producer's purchaser's permit must be renewed annually. It is the responsibility of the wood producer to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a wood producer must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Wood producers who qualify for a purchaser's permit may use tax exempt motive fuel and/or tax exempt carbon emitting products or apply for a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products (see Refund Section) for the following purposes:

  • operating a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area; or
  • operating an unregistered motor vehicle (ie. a truck) while transporting wood products and while being operated on property other than a public highway.

Please Note: Wood producers may not use tax exempt motive fuel or tax exempt carbon emitting products in any motor vehicle required to be registered under the Motor Vehicle Act.

Mandatory Record Keeping Requirements

Validly registered wood producers consuming tax exempt motive fuel or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a wood producer shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records could result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the wood producer would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the wood producer’s ability to challenge the audit results through the Objection & Appeal process.

Forest Workers


A person who meets one of the following criteria may be deemed to be a forest worker if:

  • the person is under contract with a silviculturist;
  • the person is under contract with a wood producer; or
  • the person is engaged in the construction and maintenance of woods roads for the purpose of harvesting trees.

How am I identified as a Forest Worker?

The consumer who meets the above-mentioned criteria is deemed to be a forest worker and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the forest worker purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the forest worker's operations. The forest worker is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

The applicant must complete the application form (view Purchaser's Permit Application).

PERSONS UNDER CONTRACT WITH SILVICULTURISTS

Persons who have entered into a contract with a validly registered Silviculturist and who specialize in some aspect of the silviculture process are eligible for the exemption at the point of purchase, as long as they hold a valid forest worker purchaser's permit and that the motive fuel and/or carbon emitting products are consumed in a qualifying area. They may also apply for refunds of any tax paid on gasoline, motive fuel and/or carbon emitting products consumed in a qualifying area.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Tax exempt motive fuel and/or tax exempt carbon emitting products can be consumed if used solely in the operation of

  • a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area or for harvesting trees on a Christmas tree farm;
  • an unregistered motor vehicle while transporting wood products and while being operated on a property other than a public highway; or
  • any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act, used solely and directly in silviculture.

PERSONS UNDER CONTRACT WITH WOOD PRODUCERS

Persons who have entered into a contract with a validly registered Wood Producer and who specialize in some other aspect of the wood harvesting process, such as operating a slasher or delimber, or equipment for building and maintaining woods roads, are eligible for the exemption at the point of purchase, as long as they hold a valid forest worker purchaser's permit and that the motive fuel and/or carbon emitting products are consumed in a qualifying area. They may also apply for refunds of any tax paid on gasoline, motive fuel and/or carbon emitting products consumed in a qualifying area.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Tax exempt motive fuel and/or tax exempt carbon emitting products can be consumed if used solely in the operation of

  • a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area, or
  • an unregistered motor vehicle while transporting wood products and while being operated on property other than a public highway.

CONSTRUCTION AND MAINTENANCE OF WOOD ROADS FOR THE PURPOSE OF HARVESTING TREES

Persons engaged in the construction and maintenance of woods roads for the purpose of harvesting trees are eligible for the exemption at the point of purchase, as long as they hold a valid forest worker purchaser's permit and that the motive fuel and/or carbon emitting products are consumed in a qualifying area. They may also apply for refunds of any tax paid on gasoline, motive fuel and/or carbon emitting products consumed in a qualifying area.

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Tax exempt motive fuel and/or tax exempt carbon emitting products can be consumed if used solely in the operation of an unregistered motor vehicle or any other unregistered machinery or equipment in the construction or maintenance of a woods road for the purpose of harvesting trees in a logging operation conducted in a forest area.

In general, this exemption applies to the following pieces of equipment:

  • dozers;
  • road graders;
  • scarification equipment (used to break up and loosen the surface of the ground);
  • unregistered machinery used to clear stumps, build and level the surface of the roads to remove snow, and maintain ditches, right-of ways and culverts.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The forest worker purchaser's permit must be renewed annually. It is the responsibility of the forest worker to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a forest worker must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Mandatory Record Keeping Requirements

Validly registered forest workers consuming tax exempt motive fuel and/or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a forest worker shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the forest worker would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the forest worker’s ability to challenge the audit results through the Objection & Appeal process.
 

Manufacturers


Who is a Manufacturer?

Persons engaged in activities such as making (forming by shaping or putting parts together) goods by hand or especially by machinery, often on a large scale and with division of labour.

How am I identified as a Manufacturer?

The consumer who meets the above-mentioned criteria is deemed to be a manufacturer and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the manufacturer purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the manufacturer's operations. The manufacturer is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

The applicant must complete the application form (view Purchaser's Permit Application).

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Tax exempt motive fuel and/or tax exempt carbon emitting products can be consumed if used solely in the operation of:

  • stationary and portable engines other than those mounted on motor vehicles or propelled by motor vehicles;
  • equipment used to heat materials;
  • tractors other than truck tractors on property other than a public highway; or
  • motor vehicles which are not required by the Motor Vehicle Act to be registered under that Act.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The manufacturer's purchaser's permit must be renewed annually. It is the responsibility of the manufacturer to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a manufacturer must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Mandatory Record Keeping Requirements

Validly registered manufacturers consuming tax exempt motive fuel and/or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a manufacturer shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the manufacturer would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise the manufacturer’s ability to challenge the audit results through the Objection & Appeal process.
 

Mining or Quarrying Operators


Who qualifies for the exemption?

Persons engaged in mining or quarrying may consume tax exempt motive fuel and/or tax exempt carbon emitting products while being used solely and directly in mining or quarrying not carried on in connection with the repair or construction of a public highway or a public bridge.

How am I identified as a person engaged in mining/quarrying?

The consumer who meets the above-mentioned criteria is deemed to be a person engaged in mining or quarrying and may purchase tax exempt motive fuel and/or tax exempt carbon emitting products at point-of-purchase by applying to the Revenue Administration Division of Finance and Treasury Board for the mining and quarrying purchaser's permit. Upon obtaining the permit, the qualifying consumer may consume tax exempt motive fuel and/or tax exempt carbon emitting products within a qualifying area of the mine or quarry operations. The person engaged in mining or quarrying is not required to hold a valid purchaser's permit to obtain a refund of the tax paid on gasoline, motive fuel and/or carbon emitting products consumed in any of the qualifying areas however, all legislated criteria mentioned above must be met.

The Application:

The applicant must complete the application form (view Purchaser's Permit Application).

Where can I use tax exempt motive fuel and/or tax exempt carbon emitting products and in what equipment?

Tax exempt motive fuel and/or tax exempt carbon emitting products can be consumed if used solely in the operation of diesel powered:

  • self-propelled trucks, which are mounted on rubber-tired wheels, with an unladen gross mass of forty-five hundred kilograms (4500 Kg) or more,
  • stationary engines,
  • portable engines, or
  • tractors other than truck tractors.

Fees

The permit is issued by the Revenue Administration Division, Finance and Treasury Board and the fee is $12.50 for a one-year registration period.

Renewals

The mining and quarrying purchaser's permit must be renewed annually. It is the responsibility of the person engaged in mining or quarrying to renew the purchaser's permit before the expiry date stated on the permit. In order to renew, a person engaged in mining or quarrying must meet the same criteria as with the initial application and pay a renewal fee of $12.50.

Mandatory Record Keeping Requirements

Validly registered persons engaged in mining/quarrying and consuming tax exempt motive fuel and/or tax exempt carbon emitting products must satisfy the obligations imposed upon them through participation in the exemption program and comply with the record keeping requirements set out under the Gasoline and Motive Fuel Tax Act.

Specifically, a person engaged in mining/quarrying shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products. In addition, the person engaged in mining/quarrying would be placed at a disadvantage during an audit since the department could assess tax liabilities using estimates. Therefore, the absence of proper records would further compromise this person's ability to challenge the audit results through the Objection & Appeal process.
 

Registered Vessels Operators


Who qualifies for the exemption?
 

Persons engaged in the operation of vessels may purchase tax exempt motive fuel and/or tax exempt carbon emitting products to be used in the operation of a registered vessel within the meaning of the Canada Shipping Act, exceeding two hundred (200) tons gross tonnage but not for use in the operation of a registered vessel that is used for dredging purposes. They may also apply for refunds of any tax paid on gasoline, motive fuel and/or carbon emitting products consumed in a qualifying area.

How do I purchase tax exempt motive fuel and/or tax exempt carbon emitting products?

Vessel operators may purchase tax exempt motive fuel and/or tax exempt carbon emitting product, provided they present a signed certification that the motive fuel and/or carbon emitting products are to be used solely and directly in a registered vessel.

Example:

I/we hereby certify that the motive fuel and/or carbon emitting product purchased herein is to be used in the operation of a registered vessel within the meaning of the Canada Shipping Act pursuant to paragraph 6(6)(d) of the Act.

Signature ___________________________
Position ____________________________
Date _______________________________

Mandatory Record Keeping Requirements

Vessel Operators who consume tax exempt motive fuel and/or tax exempt carbon emitting products are obligated to maintain records as follows:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products.
 

Producers of Electricity for Sale


Who qualifies for the exemption?

Persons engaged in the production of electricity for sale may purchase tax exempt motive fuel. They may also apply for refunds of any tax paid on gasoline or motive fuel consumed in a qualifying area.

Note: The above exemption refers only to the Motive Fuel tax and is not eligible to be exempt of the tax on carbon emitting products.

How do I purchase tax exempt motive fuel?

Producers of electricity may purchase tax exempt motive fuel provided they present a signed certification that the motive fuel is to be used in the operation of a generator used to produce electricity for sale.

Example:

I/we hereby certify that the motive fuel purchased herein is to be used in the operation of a generator used to produce electricity for sale pursuant to paragraph 6(6)(j.1) of the Act.

Signature ___________________________
Position ____________________________
Date _______________________________

Mandatory Record Keeping Requirements

Those people engaged in the production of electricity for sale who consume tax exempt motive fuel shall keep and maintain records indicating:

  • The date of each purchase or acquisition of tax exempt motive fuel;
  • The name and address of the person from whom the tax exempt motive fuel was purchased or acquired;
  • The number of litres of tax exempt motive fuel purchased or acquired;
  • The type of tax exempt motive fuel purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel.
 

Persons consuming fuel in the preparation of food, lighting and heating of premises or heating of domestic hot water


Who qualifies for the exemption?
 

Persons engaged in the preparation of food, lighting and heating of premises or heating of domestic hot water may purchase tax exempt motive fuel.

In addition to the exemptions provided for under subsection 6.3(10); diesel fuel, light fuel oil and propane may also be purchased, acquired, used or consumed exempt of the tax on carbon emitting products in accordance with section 6.3(11) of the Gasoline and Motive Fuel Tax Act for the following purposes:

  1. Preparation of food;
  2. Heating and lighting of premises;
  3. Heating water for domestic use.

The exemption of the taxes is applied provided that it can be verified that the fuel storage tanks are connected to or would be reasonably expected to be connected to equipment or apparatus used in the preparation of food, the lighting and heating of premises, or for the heating of domestic hot water. This use must be recorded in the sales records for the customer. They may also apply for refunds of any tax paid on gasoline, motive fuel, and/or carbon emitting products consumed in a qualifying area.

Please be advised that natural gas is not eligible for an exemption of the carbon emitting product tax.

Note: When the tax exempt motive fuel or diesel fuel, light fuel oil and propane exempt of the tax on carbon emitting products is picked up at the retail outlet, the fuel usage must be recorded on the sales record (i.e. fuel used to heat a camp, etc.) and a signed certification stating that the fuel is to be used solely and directly in the preparation of food, lighting, heating of premises or heating of domestic hot water must be given to the retail outlet.

Example:

I/we hereby certify that the fuel and/or carbon emitting products purchased herein is to be used solely and directly in the preparation of food, lighting, heating of premises or for heating of domestic hot water pursuant to paragraphs 6(6)(i.1) and (j) of the Act.

Signature ___________________________
Position ____________________________
Date _______________________________

Mandatory Record Keeping Requirements

Those persons engaged in the preparation of food, lighting and heating of premises or heating of domestic hot water who consume tax exempt motive fuel and/or tax exempt carbon emitting products are obligated to maintain records as follows:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products.
 

Large Emitters / Covered Facilities


Covered facilities currently registered under the federal output-based pricing system will be required to contact the Department to obtain a Large Emitters Purchaser’s Permit under the Gasoline and Motive Fuel Tax Act.  This will allow these facilities to purchase and consume tax exempt motive fuel and/or tax exempt carbon emitting products.

Mandatory Record Keeping Requirements

Large Emitters / Covered Facilities who consume tax exempt motive fuel and/or tax exempt carbon emitting products are obligated to maintain records as follows:

  • The date of each purchase or acquisition of tax exempt motive fuel and/or tax exempt carbon emitting product;
  • The name and address of the person from whom the tax exempt motive fuel and/or tax exempt carbon emitting product was purchased or acquired;
  • The number of litres, or appropriate unit of measurement, of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The type of tax exempt motive fuel and/or tax exempt carbon emitting product purchased or acquired;
  • The vehicle or equipment into which the tax exempt motive fuel and/or tax exempt carbon emitting product was placed and the functions performed by that vehicle or equipment; and
  • In instances where the vehicle or equipment is used for both taxable and exempt operations, the number of hours of service dedicated to each function.

Records will be periodically reviewed by staff of Audit and Investigation Services. Failure to maintain proper records may result in fines and penalties and loss of the privilege to purchase tax exempt motive fuel and/or tax exempt carbon emitting products.

Objection and Appeal


Notice of Objection

Any person who wishes to dispute a tax liability, either the amount of tax paid, or the amount of tax assessed as a result of an audit may do so by filing a Notice of Objection with the Commissioner setting out the reasons for the objection and all relevant facts. The notice must be filed within 30 days after paying the tax or the date of the service or mailing of a Notice of Assessment, whichever is sooner.

Upon receipt of a Notice of Objection, the Commissioner shall within 60 days reconsider the assessment and vacate, confirm or vary the assessment or reassess, and the Commissioner shall thereupon notify the appellant of the action by personal service or by ordinary or registered mail.

Notice of Appeal

Appellants who are dissatisfied with the decision of the Commissioner may, within 30 days after being notified of such decision, file a Notice of Appeal with the Minister of Finance and Treasury Board. The Minister shall within 30 days after the receipt of a Notice of Appeal, fix a date to consider the appeal and shall give a notice of such hearing to the appellant and the Commissioner. Upon any such appeal, the Minister may affirm, vary or reverse the decision of the Commissioner and shall give a written notice of his decision to the appellant by personal service or by ordinary or registered mail.

Appeal to The Court of Queen's Bench

Appellants who are dissatisfied with the decision of the Minister may, within 30 days after the date of service or mailing of the notice explaining the Minister's decision, appeal from such decision to a judge of The Court of Queen's Bench of New Brunswick.

Inquiries


For more information, please contact:

Finance and Treasury Board
Revenue Administration Division
Tax Program Administration Section
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

Telephone: 1-800-669-7070
Fax: (506) 457-7335
E-mail: wwwfin@gnb.ca
Web Site: www.gnb.ca/finance