Eligible customers can download their exemption forms here: Farmers – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l402.html Fishers – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l403.html Greenhouse Operator – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l404.html Air, Marine, Rail or other Registered users – https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/l401.html