Excise Tax Act (R.S.C., 1985, c. E-15)

1 The following definitions apply in this Schedule.

commercial goods

commercial goods has the same meaning as in subsection 212.1(1) of the Act.

qualifying data

qualifying data means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is

• (a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or

• (b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.

qualifying vehicle

qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

• (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List;

• (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes; or

• (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.

2 to 4 [Repealed, 1990, c. 45, s. 13]

5 to 5.2 [Repealed, 2006, c. 4, s. 89]

• 6 (1) Automobiles (including station wagons, vans and sport utility vehicles) designed primarily for use as passenger vehicles but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances and hearses, at the following rates:

  • (a) $1,000, in the case of an automobile that has a weighted fuel consumption rating of 13 litres or more per 100 kilometres but less than 14 litres per 100 kilometres;

  • (b) $2,000, in the case of an automobile that has a weighted fuel consumption rating of 14 litres or more per 100 kilometres but less than 15 litres per 100 kilometres;

  • (c) $3,000, in the case of an automobile that has a weighted fuel consumption rating of 15 litres or more per 100 kilometres but less than 16 litres per 100 kilometres; and

  • (d) $4,000, in the case of an automobile that has a weighted fuel consumption rating of 16 litres or more per 100 kilometres.

• (2) For the purposes of subsection (1), the weighted fuel consumption rating of an automobile shall be the amount determined by the formula

  0.55A + 0.45B

  where

  A

  is the city fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and

  B

  is the highway fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.

7 Air conditioners designed for use in automobiles, station wagons, vans or trucks whether

• (a) separate, or

• (b) included as permanently installed equipment in an automobile, station wagon, van or truck at the time of sale or importation of the vehicle by the manufacturer or importer thereof, as the case may be, one hundred dollars

and, for purposes of this section and section 8, an evaporator unit designed for use with or as part of an automotive type air conditioning system shall be deemed to be an air conditioner described in this section except where the evaporator unit is used for repair or replacement purposes.

8 Section 7 does not apply in the case of any air conditioner described therein

• (a) that is purchased or imported for permanent installation in an ambulance or hearse or is included as permanently installed equipment in such a vehicle;

• (b) that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act;

• (c) that is included as permanently installed equipment in an automobile, station wagon, van or truck, that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or

• (d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck

  • (i) is a qualifying vehicle,

  • (ii) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,

  • (iii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and

  • (iv) is exported within 30 days after the importation.

9 

• (a) Unleaded gasoline and unleaded aviation gasoline, $0.10 per litre.

• (b) Leaded gasoline and leaded aviation gasoline, $0.11 per litre.

9.1 Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.

10 Section 6 does not apply to an automobile described in that section that is

• (a) sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act;

• (b) purchased or imported for police or fire-fighting services;

• (c) purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or

• (d) a qualifying vehicle if the automobile

  • (i) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,

  • (ii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and

  • (iii) is exported within 30 days after the importation.

11 Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until such time as the imported automobiles are sold in Canada by those persons.