British Columbia has recently issued this notice that explains the requirements for claiming a refund of tax paid under the Carbon Tax Act by a person who purchases or receives delivery of fuel for their own use. In addition, the notice includes updates to the method for calculating the amount of carbon tax refund claim for purchasers of fuel used as a reductant in the production of lead or zinc. This new calculation method takes effect February 1, 2009.
BC Notice Carbon Tax
British Columbia Notice 026, “Carbon Tax Refunds – Purchasers”
Tax Development Apr 07, 2009