Tax Exemptions on Personal Purchases of Fuel and Diesel

Canadian legislation provides an exemption from the Federal Excise Tax (FET) on gasoline and diesel fuel for certain categories of accredited foreign representatives. The CRA, which administers the Excise Tax Act, is responsible for processing FET refund applications. Foreign representatives must apply within two years of the purchase of gasoline or diesel fuel. The current tax rate may be found at www.cra-arc.gc.ca, by searching for “Current Rates of Excise Taxes.”

Ontario legislation also provides an exemption from the provincial tax on gasoline and diesel fuel to certain categories of accredited foreign representatives, spouses or family members accredited with Global Affairs Canada. To obtain a refund of the Gasoline Tax, eligible diplomats must complete the appropriate form and return it to the:

Ministry of Revenue

Motor Fuels and Tobacco Tax 33 King Street West, P.O. Box 625 Oshawa ON L1H 8E9 Toll-free 1 866 ONT-TAXS (1 866 668-8297)

The link to the form is available at www.forms.ssb.gov.on.ca; type “Application for Refund Tax Exempt Usage (TEU)” in the search box.

Air Travelers Security Charge Exemption

The Canadian Parliament enacted the Air Travelers Security Charge Act to fund increased government expenditures on air travel security in Canada in the wake of the events of September 11, 2001. For domestic itineraries, the Air Travellers Security Charge (ATSC) is $7.48 each way to a maximum charge of $14.96. For travel outside of Canada, the ATSC is up to $12.71 each way to a maximum charge of $25.91. The form (E691) is found at: http://www.cra-arc.gc.ca/E/pbg/tf/e691/.

To learn more about the “Air Travellers Security Charge Exemption Certificate” and how to claim an exemption, please contact:

Canada Revenue Agency

Excise Duties and Taxes Division

320 Queen St., PVD Tower A, 20st Floor

Ottawa, ON, K1A 0L5

Municipal and School Tax Exemptions

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n Québec, the office of the permanent mission and the residence of the head of mission are exempt from paying municipal property taxes and school taxes, as well as non-property municipal taxes and compensations. This exemption will be granted when the protocol office receives an official notice with the required documents. Additional information pertaining to tax exemptions in Québec is available at https://extranet.protocole.gouv.qc.ca