Canada Revenue Agency
www.cra.gc.ca
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Excise Tax and Special Levies Policy Statements
- EP-001 The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA)
- EP-002 The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA)
- EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
