Farmers and greenhouse operators in provinces under the federal Greenhouse Gas Pollution Pricing Act are eligible for Canadian Revenue Agency (CRA) fuel charge exemption, if they complete their certificates by April 1, 2019.
The applicable provinces and territories are: Manitoba, New Brunswick, Nunavut, Ontario, Saskatchewan, and Yukon. The fuel charge will be administered by the Canada Revenue Agency starting on April 1, 2019.
Go to the Canada Revenue Agency website for: CRA fuel charge exemption certificate for farmers (Form L402) and greenhouse operators (Form L404).
It is very important to complete these forms, since the relief from the federal fuel charge is provided upfront through these exemption certificates.
The Canadian Horticultural Council says that a registered distributor can generally deliver, without the fuel charge applying, gasoline or light fuel oil (e.g., diesel) to a farmer at a farm, if the fuel is for use exclusively in the operation of eligible farming machinery and all or substantially all of the fuel is for use in the course of eligible farming activities.
Partial relief (80%) would be extended when natural gas or propane is delivered to a greenhouse operator that provides an exemption certificate.
For information on the fuel charge rates, please click here.
Source: Canadian Horticultural Council, March 21, 2019 member notes