See if you qualify for Excise Tax Act exemptions and how to take advantage.
As a result of recently amended Bill C-86, UFA can once again sell excise tax exempt diesel fuel for the use of electricity generation. To qualify:
- Your operation must purchase at least 1,000 litres of delivered diesel fuel from UFA.
- Your operation must certify that the diesel fuel is to be used exclusively to generate electricity (other than to generate electricity in or by a vehicle, including a conveyance attached to a vehicle, of any mode of transportation).
The excise tax exemption applies to heating oil (including diesel fuel) that is consumed exclusively for providing heat to a home, building or similar structure, and now generation of electricity. However, excise tax exemption still does not apply to any heating oil used to generate heat in a commercial or industrial process.
Enclosed is our updated 2019 Federal Excise Tax Exemption (FETE) Certificate with the new generation of electricity option. If using diesel fuel for the generation of electricity meets your fuel usage needs, please complete the enclosed form; ensuring your UFA account number is included and return to:
UFA Support Office
Attn: Pricing Group
Suite 700 4838 Richard Road SW
Calgary, AB T3E 6L1
You may also send in your declaration by email to Pricing.Group@UFA.com, by fax to 403-570-4018, or drop them off at your local UFA Petroleum agency. If your fuel usage needs have not changed with this amendment, there is no need to submit the FETE form again.
For full details on the Excise Tax Act amendments please visit here.
If you have any questions, please contact Petroleum Pricing at 403-570-4466.
This information is provided for general purposes only and should not be considered legal or tax advice. If you have specific questions about your use of diesel fuel for the generation of electricity, please discuss with your tax advisor.
In order to request a delivery of diesel fuel for generation of electricity, please contact your local UFA Agent.