Excise Tax and Special Levies Policy Statements

• EP-001 The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA)
• EP-002 The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA)
• EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles

Date modified:

2008-01-14