Report and pay fuel taxes on tax-exempt fuel used for taxable purposes

Report and pay taxes on tax-exempt gasoline, diesel oil or propane that you’re using for a taxable purpose and have not paid the proper fuel tax on.

Use the Fuel Tax Casual Return Self Assessment Form to report and pay taxes on tax-exempt fuel that you’re using for a taxable purpose and have not paid the proper fuel tax on.

Who can use this form

You need to use this form if you buy tax-exempt fuel that you’re using for a taxable purpose and have not paid the proper fuel tax on.

You need to submit the form by the 20th day of the month for tax-exempt purchases made the month before.

What you need to do

  1. Complete the form.
  2. Include payment of the tax you owe with your form.
  3. Send your completed form and payment by mail. Or visit the Fuel and Tobacco Tax Returns Unit.

Before you start

Make sure you have:

  • Business Number from Canada Revenue Agency (CRA)
  • number of taxable litres and type of fuel used
  • reason for submitting the form

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