Refunds - Refunds for Deputy Collectors or Retail Dealers

Overview

	Generally, under the Motor Fuel Tax Act, you are a purchaser if you buy fuel within British Columbia for your own use.
	You are a vendor if you sell fuel within British Columbia for the first time after manufacture or importation into British Columbia.  A vendor must not sell fuel within British Columbia unless the vendor has been appointed as a collector under the Motor Fuel Tax Act.
	You are a retail dealer if you sell fuel to a purchaser.
	You are a wholesale dealer if you purchases fuel within British Columbia for resale from a person other than a retail dealer and sell to someone other than a purchaser.  A wholesale dealer who buys fuel from a collector or another wholesale dealer is deemed to be a deputy collector under the Motor Fuel Tax Act.

Deputy collectors are required to pay security on their fuel purchases and collect security on sales of that fuel. Retail dealers are also required to pay security on fuel purchases, and collect tax on sales of that fuel. Deputy collectors and retail dealers can apply for a refund when:

	they have paid security on fuel to their supplier,
	they have collected any amount of tax or security they were required to collect on that fuel, and
	the amount of security that they paid exceeds the amount of tax or security they collected.

The following are types of fuel transactions where deputy collectors or retail dealers can claim refunds of security or a portion of the security paid on the fuel purchases:

	Fuel exported for sale outside BC
	Clear gasoline and diesel which was dyed and sold as coloured fuel
	Clear gasoline and diesel purchased within the South Coast Transportation Service Region or Victoria Regional Transportation Area and sold outside those regions at a lower rate
	Fuel which was dyed and sold as heating oil
	Fuel which was relabelled and sold at a lower tax rate
	Sales to Status Indians and Indian bands
	Sales to exempt fuel retailers
	Sales to farmers
	Sales to visiting forces and members of the diplomatic and consular corps
	Sales to registered consumers

Refunds must be claimed within four years from the date the security was paid.

Complete an Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer form (FIN 152). Ensure you read all instructions prior to completing the form. Your application form must include detailed purchase schedules, inventory reconciliations and detailed sales schedules. See the Excel schedule template with the suggested format for preparing your schedules. You must include all required documentation or your claim will not be processed.

Send the completed application form along with the supporting schedules and documentation to:

Refund Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC V8W 9N6

Refunds are generally processed within 30 days of receipt of all necessary information.