Document ID: chunk:federal_register_of_legislation:C2021C00299:section:7:p2
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 7 (pt 2/6)
Character Range: 14235–16940

to Division 41

41‑1  What this Division is about

      Fuel tax credits are provided under Subdivision 41‑A to business taxpayers who are registered, or required to be registered, for GST (and to some non‑profit bodies) in 2 situations.
      The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise).
      The second situation is where you acquire, manufacture or import fuel to:

                (a) make a taxable supply to a private user for domestic heating; or
                (b) package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine; or
                (c) make a taxable supply of LPG into certain kinds of tanks.
      However, fuel tax credits are denied under Subdivision 41‑B if:

                (a) another person is already entitled to a fuel tax credit in respect of the fuel; or
                (b) the fuel is for use on‑road in light vehicles; or
                (c) the fuel is for use in vehicles that do not meet certain environmental criteria; or
                (d) the fuel is for use in aircraft.

Subdivision 41‑A—Entitlement rules for fuel tax credits

Table of Sections
41‑5 Fuel tax credit for fuel to be used in carrying on your enterprise
41‑10 Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks

41‑5  Fuel tax credit for fuel to be used in carrying on your enterprise
 (1) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that you do so for use in *carrying on your *enterprise.
Note 1: Other provisions can affect your entitlement to the credit. (For example, see Subdivision 41‑B.)
Note 2: Fuel is taken to have been used if it is blended as specified in a determination made under section 95‑5.

Registration for GST
 (2) However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
 (3) Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:
 (a) you are a non‑profit body; and
 (b) you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:
 (i) provides emergency services; and
 (ii) is clearly identifiable as such.

41‑10  Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks

Certain fuels supplied for domestic heating
 (1) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or