Good work, tyler! Do you mind if I post that elsewhere?In NB, I have to self-asses quarterly at the same tax rate as diesel.
If the product you are acquiring cannot be used as fuel without processing by you, like filtering, dewatering, etc., then it would not fall within the definition of “fuel”, and would not be subject to fuel tax, and you may not be considered to be a “purchaser” under the Fuel Tax Act.
Actually Tyler, looks like they'll have you on the filtering & dewatering part:QuoteIf the product you are acquiring cannot be used as fuel without processing by you, like filtering, dewatering, etc., then it would not fall within the definition of “fuel”, and would not be subject to fuel tax, and you may not be considered to be a “purchaser” under the Fuel Tax Act.Strange, because that means if you buy new veggie oil in 5 gal pails, it's exempt, but not if you get it FREE and filter it.I would get clarification
If the product you are acquiring cannot be used as fuel without processing by you, like filtering, dewatering, etc., then it would not fall within the definition of “fuel”, and would not be subject to fuel tax, and you may not be considered to be a “purchaser” under the Fuel Tax Act.Read that carefully.....It considers any kind of filtering processing. That means before the oil is filtered, it cannot be considered fuel, which means it cannot be taxed as a fuel. Now if you sell it after you filter it, then it is a fuel that needs to be taxed. Does that help?