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.

Next steps:

See also:

Last modified: 10 Dec 2014QC 33698