Form XE8 "Excise Tax Act - Application for Refund of Federal Excise Tax on Gasoline" - Canada

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Download Form XE8 "Excise Tax Act - Application for Refund of Federal Excise Tax on Gasoline" - Canada

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Clear Data
Protected B
when completed
Excise Tax Act
Application for Refund of Federal Excise Tax on Gasoline
Business name/Individual name
Send this completed application to:
Canada Revenue Agency
Prince Edward Island Tax Centre
Mailing address
275 Pope Road
Summerside PE C1N 6E7
City
Province
Postal code
Account Number
Period Covered (YYYY-MM-DD)
Language of communication
1
2
3
From
To
English
French
R E
4. Type of claimant
– Select the applicable box:
If you selected 4A or 4B, enter the account number of the association or the charity:
A. Registered Canadian amateur athletic association
R R
B. Registered charity
If you selected 4C, are you medically certified as having a permanent mobility
impairment to the extent that you cannot safely use public transportation?
C. Individual with a permanent mobility impairment
Yes
No
5. Calculation of refund
You can use one or both calculation methods for the same period. However, you cannot use both methods to claim a refund for the same gasoline purchase.
Does this claim cover more than one vehicle?
Yes
No
Refund Type
Refund Code
Quantity
Rate
Amount Claimed
Refund based on litres (L)
4935701
L
$0.015
Refund based on kilometres (km)
4935702
km
$0.0015
6. Total amount claimed
7. Refund options
Select one of the following options:
I want to receive the refund by cheque or direct deposit (see instructions on page 2).
Filing period ending
Transfer $
to the following account number and filing period end:
YYYY-MM-DD
Enter account number
(15 characters)
Certification
I,
Print name
Position or office
certify that the amount claimed or any part of it has not been claimed before and the information on this application is, to the best of my knowledge,
correct and complete.
Date (YYYY-MM-DD)
Telephone number
Ext.
Signature
Note: The Canada Revenue Agency needs your consent to communicate with a representative about your business account. To authorize a representative to
receive or update your confidential information by phone or mail, use Form AUT 01, Authorise a Representative for Access by Phone and Mail. You can
get this form at canada.ca/cra-forms. To give online access to your account, go to My Business Account and select "Manage authorized representatives."
Form prescribed by the Minister of National Revenue
Page 1 of 2
(Ce formulaire est disponible en français.)
XE8 (19)
Clear Data
Protected B
when completed
Excise Tax Act
Application for Refund of Federal Excise Tax on Gasoline
Business name/Individual name
Send this completed application to:
Canada Revenue Agency
Prince Edward Island Tax Centre
Mailing address
275 Pope Road
Summerside PE C1N 6E7
City
Province
Postal code
Account Number
Period Covered (YYYY-MM-DD)
Language of communication
1
2
3
From
To
English
French
R E
4. Type of claimant
– Select the applicable box:
If you selected 4A or 4B, enter the account number of the association or the charity:
A. Registered Canadian amateur athletic association
R R
B. Registered charity
If you selected 4C, are you medically certified as having a permanent mobility
impairment to the extent that you cannot safely use public transportation?
C. Individual with a permanent mobility impairment
Yes
No
5. Calculation of refund
You can use one or both calculation methods for the same period. However, you cannot use both methods to claim a refund for the same gasoline purchase.
Does this claim cover more than one vehicle?
Yes
No
Refund Type
Refund Code
Quantity
Rate
Amount Claimed
Refund based on litres (L)
4935701
L
$0.015
Refund based on kilometres (km)
4935702
km
$0.0015
6. Total amount claimed
7. Refund options
Select one of the following options:
I want to receive the refund by cheque or direct deposit (see instructions on page 2).
Filing period ending
Transfer $
to the following account number and filing period end:
YYYY-MM-DD
Enter account number
(15 characters)
Certification
I,
Print name
Position or office
certify that the amount claimed or any part of it has not been claimed before and the information on this application is, to the best of my knowledge,
correct and complete.
Date (YYYY-MM-DD)
Telephone number
Ext.
Signature
Note: The Canada Revenue Agency needs your consent to communicate with a representative about your business account. To authorize a representative to
receive or update your confidential information by phone or mail, use Form AUT 01, Authorise a Representative for Access by Phone and Mail. You can
get this form at canada.ca/cra-forms. To give online access to your account, go to My Business Account and select "Manage authorized representatives."
Form prescribed by the Minister of National Revenue
Page 1 of 2
(Ce formulaire est disponible en français.)
XE8 (19)
Clear Data
Instructions for completing page 1
Enter the legal name and mailing address of the registered Canadian amateur athletic association,
Identification
registered charity, or individual with the permanent mobility impairment.
Enter the account number (that includes the letters RE) that was assigned to you for refund purposes. Leave this
1. Account number
section blank if this is your first application for a refund or if you do not have an excise tax account number.
Enter the date of the first and last purchase of gasoline covered by this claim.
2. Period covered
Check the appropriate box to indicate your language preference for communicating with us.
3. Language of communication
Check the appropriate box to indicate the category for which you are claiming a refund. If you have a permanent
4. Type of claimant
mobility impairment, and this is your first time filing an application, you should submit a copy of your medical
certificate certified by a qualified medical practitioner.
You can use one or both calculation methods for the same claim period. However, you cannot use both methods
5. Calculation of refund
to claim a refund for the same gasoline purchase. The calculation method based on kilometres can only be used
for gasoline used in automobiles and trucks.
Add the amounts entered in Section 5 and enter the total in Section 6.
6. Total amount claimed
Select the option that describes how you want your refund issued or applied. To start direct deposit or to change
7. Refund options
your deposit information, go to
Direct deposit – Canada Revenue
Agency.
For registered charities and registered Canadian amateur athletic associations, an authorized person must
Certification
sign this application, certifying that the information provided is correct and complete. An individual with a
permanent mobility impairment claiming the refund must sign this application, certifying that the information
provided is correct and complete. We will only process the application if this section has been completed.
How the program works:
You must fall into one of the three categories identified in Section 4 on page 1.
The program allows you to claim a refund for part of the excise tax paid on gasoline at the rate of $0.015 per litre or $0.0015 per kilometre for allowances
paid to employees for the operating expenses related to vehicles used for business purposes. To qualify for a refund, the gasoline you buy must be for your
use and not for resale.
Diesel fuel, heating fuel, propane, gasoline purchased in a foreign country and aviation fuel do not qualify for an excise tax refund. Also, gasoline you buy
for personal use does not qualify for a refund unless you are an individual with a permanent mobility impairment.
When to claim a refund:
If your claim is less than $200, you can submit it for each six-month period ending June 30 or December 31. File your claim no later than one month after the
end of the six-month period. For example, if you are claiming a refund of $150 for the period from January 1 to June 30, submit your claim by July 31.
If your claim is $200 or more, you can submit it any time during the year. Please file a maximum of one claim per month.
If your refund is for gasoline that you use in different vehicles, you should combine these amounts into one claim.
Documents to keep:
Do not submit receipts or other documents with your application. However, you must keep your supporting documents such as invoices, receipts,
or vouchers and confirmation-of-use statements, since we may ask you for proof that you purchased the gasoline for which you are claiming a refund.
Your documents must contain enough information to allow us to verify your gasoline tax refund claim.
Each proof of purchase must include the supplier's name, the purchase date, the quantity, and the price of gasoline purchased. We do not accept estimates
for missing records.
You can claim a refund for allowances that you paid your employees for the operating expenses related to the use of their personal vehicle for business
purposes. You must keep copies of expense account statements that show kilometres and proof of payment to the employees.
If you send receipts or vouchers to other government departments or agencies, you must keep copies or other written proof to support the application you
file with us.
You must keep all records and account books in Canada for six years from the end of the year to which they relate. If you are an organization or
association, you must keep your books and records at your place of business in Canada.
Note:
Subsection 68.16(1) of the Excise Tax Act specifies that a refund will not be paid unless you file this application within two years after the gasoline
was purchased.
Please allow us up to 60 days to process your application.
If you want an individual such as an accountant, a lawyer, an employee or a firm to be authorized to deal with the CRA on your behalf regarding this application,
complete form RC59, Business Consent Form, which is available at
canada.ca/en/revenue-agency/services/forms-publications/forms/rc59
if you have not
already done so. Select the RE (excise tax) program identifier. Attach the completed consent form to this application for refund. Your consent will stay in effect
until you cancel it or until it reaches the expiry date you provided. If you are a business owner, instead of submitting a consent form, you can give this consent
by going online at canada.ca/my-cra-business-account.
If you have any questions about filing this application for a refund, you can call us toll free from anywhere in Canada or the United States at
1-877-432-5472 (bilingual service).
Physical address (Use this area only if different from the mailing address) Provide complete address information below.
Street number, apartment, street name, or R.R. number
City
Province or Territory
Country
Postal code
Personal information is collected for purposes of the administration or enforcement of the Excise Tax Act, and related programs and activities such as administering tax, rebates,
elections, audit, compliance, and collection. Personal information may be shared for the purposes of other federal Acts that provide for the imposition and collection of a tax or duty.
Personal information may also be shared with other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may
result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to: access their personal information, request correction, or file a complaint to the
Privacy Commissioner of Canada regarding the handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 224 at canada.ca/cra-info-source.
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