Refunds

	Refunds for Persons with Disabilities
	Refunds for Farmers

People with certain disabilities may apply for a refund of tax paid on fuel purchased for their motor vehicles. The refund is based on the amount of taxes paid, to a maximum of $500 annually.

Qualified persons must first register with us before claiming a refund. Please see Register for the Fuel Tax Refund Program for Persons with Disabilities.

How to Claim a Refund

Once you are registered for the program, you will receive copies of the refund claim form, Application for Refund of Provincial Fuel Tax for Persons with Disabilities (FIN 472). You will also be sent an instruction page on how to fill out the form.

Prior to receiving your refund claim form, you may wish to start collecting fuel receipts for your purchases. You need to provide receipts with each refund claim as evidence of payment of tax. For your first claim only, we will accept other types of supporting information such as credit/debit card receipts or account statements if you do not have receipts.

You may claim a refund for fuel purchased for only one vehicle that you own or lease. The maximum allowable refund for tax paid up to December 31, 2003 is $400.00 per year. As of January 1, 2004, the maximum per year is $500. Refunds are calculated on the actual tax paid at the time of purchase.

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

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 B.C. 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 for 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