News and Insights

Manitoba Issues Notices Regarding Deferral of Carbon Tax Implementation and Aviation Fuels

Tax Development Aug 31, 2018

Manitoba Finance has revised Information Notice 18-01, “Tax Rate and General Information”, and issued Information Notice 18-02, “Aviation Fuels”, to advise taxpayers about the deferral of the carbon tax implementation date from September 1, 2018 (as announced in the last provincial budget) until December 1, 2018. 

In addition, Notice 18-01 indicates that:

  • The carbon tax is equal to $25 per tonne of greenhouse gas emissions; and
  • The carbon tax will not apply to coal and petroleum coke until January 1, 2019.

The Notice has also been updated to clarify the carbon tax exemptions for propane, marked diesel and gasoline, and aviation fuel for use in commercial interjurisdictional flights (upon obtaining a carbon tax exemption permit).

Notice 18-02 describes the application of the province’s fuel and carbon taxes to aviation fuels, including the exemption available for commercial interjurisdictional flights, as well as refunds available for fuel used in aerial spraying or fuel purchased for use in interjurisdictional flights by non-permit holders.