Refunds – Clear Fuel used in Stationary Vehicles

Purchases of clear fuel used in the engine of a vehicle while stationary may apply for a refund when it is used for:

	rotating the drum on a ready-mixed concrete truck
	pumping or dispensing liquids or other materials (e.g. water, milk, flour, syrups, fertilizers, fuel) to or from a commercial motor vehicle. This does not include the use of a hydraulic arm (unless it is on a logging truck) or a hydraulic cylinder
	operating a drilling unit that is operated by a power take-off unit
	operating a mobile crane
	operating a hydraulic arm mounted on a logging truck
	operating temperature-control equipment to preserve goods in an insulated cargo box on a commercial motor vehicle. The vehicle engine must be used to operate the temperature-control equipment for a significant period of time, such as when parking overnight

Complete an Application for Refund of Fuel Tax form (FIN 440), or provide a letter signed by an authorized representative/official of the business, requesting a refund. Refunds must be filed within four years of the date the tax was paid.

Provide a summary of your fuel purchases in the period for which the refund is being claimed. The summary should be organized by fuel type (for example, gas or diesel) and ordered by date. This summary must show:

	purchase date
	invoice number
	fuel supplier's name
	fuel type purchased
	number of litres purchased
	amount of B.C. fuel taxes paid

You must provide copies of invoices for all fuel purchases listed in the summary. Each invoice should correspond to the information listed above. Please arrange the invoices in the same order you have listed them in the summary.

You will also need to provide details on:

	the commercial vehicle
	how the vehicle was being used
	the amount of fuel used while the vehicle was stationary and being used for a qualified purpose (as listed above)

Please mail your application and supporting documentation to:

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