Refunds – Refunds for Farmers

Cash Purchases of Coloured Fuel

When a bona fide farmer makes a cash purchase of coloured fuel or propane at a bulk agent, key/card lock facility or retail station, they are required to pay fuel taxes at the time of purchase and apply for a refund.

Farmers travelling internationally

Bona fide farmers may also apply for a refund for the difference between clear and coloured fuel tax rates on fuel purchased in BC and is used in a farm truck while travelling internationally for a farm purpose. This allows farmers to continue to receive the benefit of the coloured fuel rate while transporting farm produce to the United States , where the use of coloured fuel on highways is prohibited.

How to Claim a Refund

Complete an Application for Refund of Fuel Tax form (FIN 440), or provide a letter signed by an authorized representative/official of the farm, requesting a refund.

Please submit the following documentation with your letter:

1. A summary of your purchases during the claim period, organized by fuel type (e.g. gas and diesel) and ordered by date. The summary must show:
   • date of purchase
   • invoice number
   • name of the fuel supplier
   • type of fuel purchased
   • number of litres purchased
   • amount of BC fuel taxes paid
     
     
2. A description of the vehicle(s) used during the claim period indicating:
   • year and make of the vehicle
   • licence plate number
   • a brief description of how the vehicle was used
     
     
3. A copy of your most recent Property Assessment Notice establishing that you own or lease the land that is classified as farm land.
   
   
4. Copies of all fuel invoices, receipts, and credit card purchases listed in the refund application. Each invoice must contain:
   • seller's name and address
   • date of purchase
   • number of litres purchased
   • type of fuel purchased
   • amount of B.C. fuel taxes paid
     
     
5. If claiming a refund for clear fuel used in a farm truck used for a farm purpose in the United States, please provide:
   • a record of all distances travelled in the United States
   • date(s) of the trip
   • destination
   • purpose of the trip
   • proof that the farm truck is licensed as a farm vehicle.
     

Refunds must be claimed within four years of the date the tax was paid.

Please mail your completed application form and supporting documentation to:

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