EP-003 - Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
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EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
Notice to the reader
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July 1, 2016, and in Prince Edward Island since October 1, 2016. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.
Notice to the reader
Starting on July 1, 2016, new measures restricting the relief of excise tax on diesel fuel when it is used in specific instances will be in effect. These new measures are included in Bill C-15, the Budget Implementation Act, 2016, No. 1, which received Royal Assent on June 22, 2016. As a result, this excise tax policy statement will cease to apply after June 30, 2016. For information on excise tax relief, please see Excise Taxes and Special Levies Notice, ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel.
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Last update: 2016-06-28
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- Date modified:
- 2016-06-28