News and Insights

CRA Issues Notice on Fuel for use as Ships’ Stores

Tax Development Jun 14, 2019

The Canada Revenue Agency has issued Notice ETSL78, “Information for Vendors, Purchasers, and End-Users Regarding the Application of the Excise Tax on Fuel for Use as Ships’ Stores” to specify circumstances where a refund may be obtained for excise tax paid on fuel acquired for use as ships’ stores. In addition, the publication notes the evidence which must be retained to support the refund application.