Adjusting fuel tax claims
You may need to change an amount of fuel tax credits you have claimed by making an adjustment. You need to make an adjustment if you use the fuel for a different purpose than you intended at the time you acquired, imported or manufactured it, and it changes your entitlement.
Amounts that decrease your entitlements should be reported at label 7C. Amounts that increase your entitlements should be reported at label 7D.
When calculating the dollar amount of your adjustment, you need to apply the fuel tax credit rate that applied at the time you made the original claim.
Sometimes you may need to decrease or increase your entitlement to fuel tax credits - for example, because you used fuel for a different purpose than you intended, or made an error in a previous claim. These adjustments and corrections can usually be done on subsequent business activity statements, subject to certain conditions being met.