• 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

    Packaging liquid fuels in containers of 20 litres or less

    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 claim fuel tax credits where you package mineral turpentine, white spirit, kerosene and certain other liquid fuels (prescribed by the regulations) in containers of 20 litres or less that are not for use in an internal combustion engine and are not promoted for that use.

    Consumers may purchase the fuels for a variety of uses, including cleaning and other general household uses.

    Attention

    The products’ packaging (including any images or text forming part of the packaging) must not suggest or imply that the fuel can be used in an internal combustion engine.

    End of attention

    Example: Packaging liquid fuels

    Acme Painters Supplies buys duty paid turpentine in bulk. They then package it into 2 litre containers ready for sale for use other than in an internal combustion engine. They can claim fuel tax credits of 38.143 cents per litre because duty had been paid on the turpentine and the packaged product is not intended for use in an internal-combustion engine.

    End of example
      Last modified: 19 Sep 2014QC 41272