Refunds – Refunds for the Logging and Mining Industry

Persons in the logging and mining industry may apply for a refund for the difference between the clear and coloured fuel tax rates if clear fuel is used in specific types of motor vehicles while operated off-highway for eligible purposes.

Specific motor vehicles and eligible purposes include:

	trucks when used for hauling logs, hauling lumber, or transporting minerals
	crew crummies or buses used for the transportation of company employees, contractors or agents of the company, or employees of the contractors and agents
	fire trucks when used as fire trucks
	ambulances when used as ambulances

If the vehicle is operated 100% off-highway, coloured fuel must be used. However, vehicles that are used both on- and off-highway must use clear fuel.

Please see Refunds for Stationary Engines for more refunds that may apply to the Logging and Mining Industry.

Complete an Application for Refund of Fuel Tax form (FIN 440), signed by an authorized representative/official of the business, and an Off-Highway Worksheet (FIN 140). Refunds must be made with in four years of the date the tax was paid.

If a third party files a refund application on behalf of a taxpayer, a letter signed by an authorized employee or director of the taxpayer must be submitted to permit the ministry to discuss the refund with the third party. The authorization should be on letterhead of the taxpayer. If the refund cheque is to be sent care of the third party to an address other than the taxpayer's, please ensure the authorization letter specifically states this.

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 motor vehicle licence plate used during the claim period, the year and make of the vehicle, and type and purpose of the vehicle
	the timber mark (hauling logs or lumber) or the mine site (transporting minerals) and the mill or delivery destination
	the on- and off-highway distances travelled and the amount of fuel consumed off-highway

Please see the template schedule for a suggested format for fuel purchases and on- and off-highway distances.

Please mail your application and supporting documentation to:

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