Farm Facts & Furrows

by OMAFRA Ag Rep Brian Bell

Fuel Charge Exemption

Here is information for the Fuel Charge Exemption and the link for CRA: The Greenhouse Gas Pollution Pricing Act (GHGPPA) established a federal standard for reducing carbon pollution for provinces and territories without carbon pollution pricing systems that meet the federal standard. The federal carbon pollution pricing system now applies in Ontario. Starting in April 2019, the federal carbon pollution pricing system will add a charge to everyday fuels for fuel delivered in Ontario for Air, Marine, Rail and Road use. Ontario farmers are eligible to receive an exemption from the fuel charge for fuels (gasoline and light fuel oil) used in tractors, trucks or other farm machinery, by completing an exemption form available through Canada’s Revenue Agency (CRA). Eligible farming machinery is property that is primarily used for the purposes of farming and that is a farm truck or tractor, a vehicle not licensed to be operated on a public road, or an industrial machine or stationary or portable engine. Fill out the exemption form today, available online on the CRA website, and provide a copy to your fuel distributor. Keep an additional copy for your own farm records. Access the form here: www.canada.ca/en/revenue-agency/services/forms-publications/forms/l402.html L402 Fuel Charge Exemption Certificate for Farmers under section 36 of the Greenhouse Gas Pollution Pricing Act The form asks for the farm business number, which is issued by CRA.