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The Federal Fuel Charge

The Federal Fuel Charge

For additional information on the Federal Fuel charge, please contact the Canada Revenue Agency at 1-866-330-3304.

The Federal Fuel Charge (or ‘FFC’, commonly called the Carbon Tax) is mandated under the Greenhouse Gas Pollution Pricing Act and goes into effect in Nova Scotia on July 1, 2023. You will notice this additional federal fuel charge on your invoices as “Federal Fuel”.

The Federal Fuel Charge will vary by the petroleum product you purchase. The following rates will be effective on July 1st, 2023:

Type of Fuel

Federal Fuel Charge

Gasoline

$0.1431 per litre

Light fuel oil

(Diesel – clear and dyed)

(Furnace oil/Therma clean)

$0.1738 per litre

Kerosene

$0.1678 per litre

Propane

$0.1006 per litre

Are you exempt?

Certain customers are exempt from paying the Federal Fuel Charge. The following table outlines who qualify for the exemption:

Category of Customer

Federal Exemption Certificate

Eligible customers can download their exemption forms here

Farmer for gasoline, light fuel oil

L402 Fuel Charge Exemption Certificate for Farmers

Farmers – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l402.html

Fisher for gasoline, light fuel oil

L403 Fuel Charge Exemption Certificate for Fishers

Fishers – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l403.html

Registered distributor

L401 Fuel Charge Exemption Certificate for Registered Distributors

 
Partial exemption at 80% for Propane supplied to Greenhouse operatorL404 Fuel Charge Exemption Certificate for Greenhouse OperatorsGreenhouse Operator – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l404.html
   

If you are exempt, you must provide a copy of the exemption certificate in advance of any delivery occurring on or after July 1, 2023. Please include your account number when submitting the certificate.

Exemption Certificates need to be received and on customer files before we can sell fuel exempt from the FFC. Federal rules do not permit issuing refunds of the Federal Fuel Charge if a certificate is received after the delivery.

If you qualify as an exempt customer, it is important that you provide the Exemption Certificate to us as soon as possible. The certificate can we sent to accountsreceivable@westnova.ca or PO Box 880, 73 Falkland St. Lunenburg, Nova Scotia B0J 2C0.

 

Relief for Individuals

There is a relief for the Federal Fuel Charge paid by individuals. The Climate Action Incentive Payment (CAIP) is a tax-free amount paid to help individuals, and families offset the cost of federal pollution pricing. It consists of a basic amount and a supplement for residents of small and rural communities. Residents of Nova Scotia will receive three quarterly payments (July 2023, October 2023, and January 2024) in the first year and four payments in the years after that. These quarterly tax-free payments will be made through a Government of Canada benefit system.

You are eligible for this rebate payment if you are a resident of Canada for income tax purposes in the month before and at the beginning of the month in which the CRA makes a payment. To be eligible, you must also be a resident of an eligible CAIP province on the first day of the payment month.

You do not need to apply to receive the payment for the CAIP. The Canada Revenue Agency (CRA) will determine your eligibility when you file your income tax and benefit return and will send you payments if you are entitled to them. The following table outlines the currently proposed payments:

Category of Customer

Quarterly Payment Amount paid by the Government of Canada

First Adult

$124 per quarter

Second Adult

$62 per quarter

Each Child

$31 per quarter

Family of 4

$248 per quarter

More Information

For more information on the Climate Action Incentive Payment, please refer to the following website:

https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html#toc1, or contact the Canada Revenue Agency.

For more information on the Federal Fuel charge, please refer to the following website: https://www.canada.ca/en/revenue-agency/services/tax/excise-taxes-duties-levies/fuel-charge.html, or contact the Canada Revenue Agency at 1-866-330-3304.

If you are receiving a mailed copy of this notification, please consider providing your local branch with an email address that can be used for future correspondence associated with the Federal Fuel Charge and other matters.

Q & A

As of July 1st, 2023 the Greenhouse Gas Pollution Pricing Act, administered by the Canadian Revenue Agency will implement a federal carbon pollution pricing system whereby consumers of petroleum products will be charged a price per litre based on the type of fuel. Elsewhere in Canada this also known as the “Carbon Tax”. 

The charge will appear on a separate line on invoices/delivery tickets much like Excise Tax or HST. Below are the rates:

Type of Fuel 

Federal Fuel Charge 

Gasoline 

$0.1431 per litre 

Light fuel oil 

(Diesel – clear and dyed) 

(Furnace oil) 

$0.1738 per litre 

Kerosene 

$0.1678 per litre 

Propane 

$0.1006 per litre 

Fuel suppliers will remit the funds collected to CRA. CRA will return all direct proceeds from the federal system to the province or territory where they were collected.

Customers who are exempt from the Federal Fuel are categorized below:

Category of Customer 

Definition

Farmer for gasoline, light fuel oil 

A person that carries on a farming business with a reasonable expectation of profit.

Fisher for gasoline, light fuel oil 

A person that carries on a fishing business with a reasonable expectation of profit.

Registered distributor 

A registered distributor in respect of that type of fuel

Registered road carrier 

A registered specified commercial vehicle in respect of that type of fuel if the fuel is qualifying motor fuel

Partial exemption at 80% for Propane supplied to Greenhouse operator 

A greenhouse operator, as proposed in the Backgrounder, if the fuel is qualifying greenhouse fuel

 

For additional clarification contact CRA at 1-866-330-3304

Note: Customers are required to have exemption certificates on-hand at the time of sale. Federal rules do not permit issuing refunds of the Federal Fuel Charge if a certificate is received after delivery. To avoid any complications, if applicable, please provide the Exemption Certificate to West Nova Fuels as soon as possible.

There is relief for the Federal Fuel Charge paid by individuals. You are eligible for this rebate payment if you are a resident of Canada for income tax purposes in the month before and at the beginning of the month in which the CRA makes a payment. To be eligible, you must also be a resident of an eligible CAIP province on the first day of the payment month. You do not need to apply to receive the payment for the CAIP. The Canada Revenue Agency (CRA) will determine your eligibility when you file your income tax and benefit return and will send you payments if you are entitled to them. 

Q: How much will I receive from CRA?

A: The following table outlines the currently proposed payments:

Category of Customer

Quarterly Payment Amount paid by the Government of Canada

First Adult

$124 per quarter

Second Adult

$62 per quarter

Each Child

$31 per quarter

Family of 4

$248 per quarter

You will be charged the Federal Fuel Charge on that delivery

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West Nova Fuels Bridgewater

570 Logan Road
Wileville, Nova Scotia
B4V 9C7
902-543-2594
1-888-543-2594
Open: 8am – 4:30pm

West Nova Fuels Propane Bridgewater

65 MacCulloch Rd
Cookville, Nova Scotia
B4V 7P1
902-530-3150
Open: 8am – 4:30pm

Commercial Lubricants

Nova Scotia, New Brunswick
1-888-659-5823

West Nova Fuels Digby

218 Victoria Street
Digby, Nova Scotia
B0V 1A0
902-245-2202
Open: 8am – 4:30pm

Superline Fuels Halifax

3451 Barrington St
Halifax, Nova Scotia
B3K 2X8
902-429-0740
Open: 8am – 4:30pm

West Nova Fuels Propane - Kentville

909 Park St
Kentville, Nova Scotia
B4N 5H3
902-679-8800
Open: 8am – 4:30pm

West Nova Fuels Lunenburg

73 Falkland St
Lunenburg, Nova Scotia
B0J 2C0
902-634-3835
1-800-561-3835
Burner Service: 902-634-4700
Chester: 902-275-4775
Open: 8am – 4:30pm

Superline Fuels Parrsboro

3306 Highway 2
Parrsboro, Nova Scotia
B0M 1S0
902-254-3019
Springhill: 902-763-3303
Open: 8am – 4:30pm

West Nova Fuels Port Williams

28 Highway 358 Greenwich
Port Williams, Nova Scotia
B4P 2R2
902-542-3318
Hantsport: 902-684-3324
Open: 8am – 4:30pm

West Nova Fuels Shelburne

91 Falls Lane Rd.
Shelburne, Nova Scotia
B0T 1W0
902-875-3711
Propane: 902-530-3150
Open: 8am – 4:30pm

Superline Fuels Truro

208 Industrial Ave
Truro, Nova Scotia
B2N 6V4
902-893-7105
North Shore: 902-548-2991
Springhill: 902-763-3303
Open: 8am – 4:30pm

West Nova Fuels Wilmot

RR2; 15048 Highway 1
Kingston, Nova Scotia
B0P 1R0
902-765-2769
Open: 8am – 4:30pm

West Nova Fuels Windsor

6006 Highway 14,
Garlands Crossing
Windsor, Nova Scotia
B0N 2T0
902-798-1118
Open: 8am – 4:30pm

West Nova Fuels Woods Harbour

20 Falls Point Rd
Woods Harbour, Nova Scotia
B0W 2E0
902-723-2455
Open: 8am – 4:30pm

West Nova Fuels Yarmouth

211 Water St
Yarmouth, Nova Scotia
B5A 1L9
902-742-5450
Open: 8am – 4:30pm

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