• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Fuel you use as an input or ingredient

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You can use fuel in this category as an input or ingredient in the manufacture of another product, as long as that product cannot be used as a fuel in an internal combustion engine, or as a burner fuel – examples include:

    • printing inks
    • paint
    • plastics
    • certain solvents and cleaning agents
    • adhesives
    • rubber products
    • pharmaceutical products.
    Attention

    We may issue a determination that a blend of a fuel with a non-fuel product does not constitute a fuel. If your blend is subject to such a determination, you may be entitled to fuel tax credits for the fuel component you use in making that blend.

    End of attention

    Example: Non-fuel uses

    Ted’s Paint Supplies purchases toluene (a fuel) to use in manufacturing paint. The price of the fuel includes excise duty of 38.143 cents per litre.

    Ted blends the toluene with other non-fuel products to make the paint that he then sells to his customers.

    He is entitled to fuel tax credits of 38.143 cents per litre on the toluene because the final product (the paint) cannot be used as a fuel in an internal combustion engine.

    End of example
      Last modified: 19 Sep 2014QC 41272