Fuel Competition Assistance Program
No fixed amount
Rebate
Description:
The Fuel Competition Assistance Program (FCAP) provides assistance on taxable gasoline, diesel, dyed diesel, and propane sales made by fuel dealers located along the Alberta and Manitoba borders.
Comments on Funding:
The level of assistance is based on the tax rate differential between Saskatchewan and Alberta or Manitoba, as the case may be, and the shortest distance as measured by a public road between the fuel dealer and the nearest competition in the neighbouring province.
Continuous Intake
Eligibility:
Applicants must:
1. be bulk fuel dealers who deliver gasoline and propane to customers located in the competition assistance zones;
2. be service stations located up to 56 km from their nearest Alberta competition and in Flin Flon, Creighton and Denare Beach;
3. be located along the Alberta and Manitoba borders.
Application Steps:
Applicants must:
1. Submit a completed Fuel Competition Assistance Application along with fuel purchase invoices.
2. Bulk fuel dealers must also provide the names of their customers and the distance each customer is from their nearest Alberta or Manitoba fuel dealer.
3. Submit refund claims to:
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Email: SaskTaxInfo@gov.sk.ca
Documentation Needed:
Applicants must submit:
1. Completed Fuel Competition Assistance Application
2. A copy of each supplier’s or purchaser’sinvoice must be forwarded with the application.
The invoice must contain the following information:
• the name and address of the supplier/purchaser;
• the date ofthe purchase orsale;
• an invoice number;
• the name and address of the service station, bulk dealer or cardlock;
• the number of litres of eligiblefuel invoiced; and,
• the total amount of fueltax charged.
3. Applicant Information
a) Business Name – Provide the full legal name of the applicant who paid the tax. Invoices and any other documentation supporting the claim must correspond with the name of the applicant.
b) Fuel Tax Number – Provide your 7-digit fuel tax number. If you do not have one, please provide your 9-digit federal business number.
c) Mailing Address – Provide your complete mailing address for Ministry correspondence.
d) Service Station Address – Provide the street address and city of the service station.
e) Contact Information – Provide the name, title and contact information for the individual we may contact to discuss the application or to provide further information if required.
f) E-Mail Address – By providing the email address, you consent to the use of this email address for exchange of information in relation to this refund request. It is your responsibility to advise the Ministry of Finance if this email address changes or should no longer be used for communication purposes.
4. Refund Information
a) Refund Period – Provide the start and end date for the refund period.
b) Date – the date shown on the invoice.
c) Invoice Number – the invoice numbershown on the invoice.
d) Supplier or Purchaser Name – the supplier or purchaser’s name shown on the invoice.
e) Gas/Diesel, Dyed Diesel & Propane – total number litres for each fuel type as shown on the invoice.
f) Total Volume – sum of litres from each invoice.
g) Assistance per Litre – The level of assistance is based on the tax rate differential between Saskatchewan and Alberta or Manitoba, as the case may be, and the shortest distance as measured by a public road between the fuel dealer and the nearest competition in the neighbouring province. Further information on zones and the current assistance rates can be found in Information Bulletin FT-2, Fuel Competition Assistance Program.
h) Total Assistance Claimed – Total Volume x Assistance per Litre.
Other Things to Note:
No assistance is provided for diesel or aviation fuel. Also, no competition assistance is provided for propane that may be sold to Fuel Tax Exemption Permit holders.
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Maurice
