Refunds – Jet Fuel for International Cargo Flights

You may qualify for a refund of tax paid on jet fuel purchased in British Columbia for an aircraft that carries cargo on international flights. If the flight transports passengers as well, the refund is based on the ratio of paid cargo weight to the total payload of the aircraft.

To apply for a refund, we require a signed and dated letter of application that includes:

	your company's mailing address, legal name, and any names you use to do business as (DBAs) for the time period claimed, along with a contact name, telephone number and fax number
	evidence that you hold a licence issued by the Canadian Transportation Agency and a certificate issued by Transport Canada allowing you to operate an international commercial air service with the aircraft that was fuelled
	a statement that the aircraft lands in British Columbia and was part of a route, authorized by the Canadian Transportation Agency and Transport Canada, that began or ended outside North America
	a statement that the aircraft was flown on a chartered or scheduled basis and was carrying only paid cargo, or fare-paying passengers and paid cargo
	a statement that the aircraft did not offload any cargo or passengers in North America, other than cargo or passengers that were loaded outside North America

Your application must also include the following documentation:

	supplier fuel reports
	cargo manifests (including Canada Post mail reports, if applicable)
	a schedule listing all data for each flight claimed, including date, cargo weight, total payload, total fuel uplifted

Please see the following template schedules as a suggested format:

• International Cargo Flights
• International Mixed Passenger and Cargo Flights

Please send your letter and supporting documents to:

Consumer Taxation Branch
Refunds Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6