Fuel Tax Exemptions

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Understand and Apply for Fuel Tax Exemptions

Apply for a Fuel Tax Exemption Permit Application (Farm Fuel Program) 

Overview

Farmers, commercial fishermen, trappers and loggers may apply for a Fuel Tax Exemption Permit to purchase tax exempt or tax reduced marked diesel fuel for use in their farming, commercial fishing, trapping and logging activities.

Eligibility

An eligible farmer is:

  1. A person who owns or rents land,
  2. Controls and is responsible for the operation of a farm; and
  3. Meets at least one of the following criteria:
    • The person must own or rent at least 75 acres (30 hectares) of cultivated land in Saskatchewan, that is used for the growing of cereal crops; or
    • The person received gross annual revenue of at least $10,000 from the sale of primary farm products that he or she produced in Saskatchewan.

A person may also qualify as a farmer if he or she is a member or shareholder in and contributed substantially to the agricultural operation of a farm organization, such as:

  • An agricultural corporation;
  • Farm partnership;
  • Farm co-operative; or,
  • Farm colony.

Commercial Fishermen, Trappers and Loggers

Licensed commercial fishermen, trappers and loggers are eligible when they present the necessary proof that they are licensed.

How to Apply

Apply online - Fuel Tax Exemption Permit Application

You may also apply by mail. Complete and submit a Fuel Tax Exemption Permit Application.

Mail completed form to:

           Saskatchewan Finance

           PO Box 200

           Regina, SK S4P 2Z6

Commercial fishermen, trappers and loggers must provide the details of their license, permit or contract number on the permit application.

Renew your Fuel Tax Exemption Permit (Farm Fuel Program) 

Overview

Farmers, commercial fishermen, trappers and loggers must renew their Fuel Tax Exemption Permit annually.

Benefits

Eligible permit holders may purchase tax exempt or tax reduced marked diesel fuel for use in their farming, commercial fishing, trapping and logging activities.

How to Renew 

PLEASE NOTE: the simplest way to file your renewal is to use the Guest Filing option described below. You can renew online in a few easy steps!

Guest Filing:

File your FFP return without signing in by following the steps below:

  • Agree to terms of use and select “Next”
  • Input your submitter information and select “Next”
  • Enter your Permit Number and Postal Code and select “Next”.
  • Select your Account Information
    • Note:  to file a renewal for 2020, please select 2019 from the period dropdown.
  • Complete the fields on the Renewal Form and select “Validate”.
  • Select “Submit”.
  • Confirm you are authorized to file.
  • Receive your confirmation online, you can print this form.

 

Registered Filing: 

File Using SETS as a Registered User by logging in with your User ID and Password and following the steps below:

  • Select “File and Pay” and “File a Tax Return” from the menu.
  • Select your Account Information and the 2019 period from the drop down boxes.
  • Complete the fields on the Renewal Form and select “Validate”.
  • Select “Submit”.
  • Review the summary information and select “Next”.
  • Confirm you are authorized to file.
  • Receive your confirmation online, you can print this form.

Apply for a Temporary Restricted Use Tax Exemption 

Overview

Custom farm operators may apply for a restricted use permit to purchase marked diesel fuel.

Benefits

Custom farm operators may apply for a permit to purchase tax exempt or tax reduced marked diesel fuel for use in their unlicensed farm machinery while carrying out farming activities for a farmer.

How to Apply

Apply online - Fuel Tax Exemption Permit Application

You may also apply by mail. Complete and submit an Application for a Restricted Use (Temporary) Fuel Tax Exemption Permit.

Mail completed form to:

           Saskatchewan Finance

           PO Box 200

           Regina, SK S4P 2Z6

Apply for a Restricted Use Fuel Tax Exemption for Heating Fuel 

Overview

Individuals who require diesel fuel solely for heating purposes may apply for a Restricted Fuel Tax Exemption Permit to purchase and pick up marked diesel fuel tax exempt.

Individuals may purchase marked heating fuel without a permit when it is delivered into a tank exclusively for heating.

Benefits

The holder of a Restricted Fuel Tax Exemption Permit For Heating Fuel only, may purchase and pick up marked diesel fuel from a bulk fuel dealer or an unmanned cardlock or keylock facility for heating use without paying tax.

How to Apply

Apply online - Fuel Tax Exemption Permit Application

You may also apply by mail. Complete and submit an Application for a Restricted Fuel Tax Exemption Permit for Heating Fuel Only.

Mail completed form to:

           Saskatchewan Finance

           PO Box 200

           Regina, SK S4P 2Z6

Legislation and Regulations  

The Fuel Tax and Road Use Charge Act, imposes a tax on purchasers and importers of fuel in Saskatchewan.

Licensed importers, primarily the integrated oil companies, who purchase or import fuel into Saskatchewan for retailers and bulk fuel dealers, collect and remit the tax.

The tax rate is:

  • 15 cents per litre on gasoline and diesel fuel;
  • 9 cents per litre on propane; and,
  • 1.5 cents per litre on aviation gas and jet fuel.
  • 3 cents per litre on tax reduced marked diesel;
  • Marked diesel fuel sold as heating fuel or fuel oil is tax exempt when sold.

The Fuel Tax and Road Use Charge Regulations

Contact Us

Email

SaskTaxInfo@gov.sk.ca

Telephone

Toll Free 1-800-667-6102
Regina    306-787-6645

Write

Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6