航空燃油销售 —— GST 纳税义务
CRA 认定“注入油罐”式燃油销售应税，企业面临实际 GST 风险
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Stored Aviation Fuel Sales – GST Liability
CRA Position on Taxable “Into-Tank” Fuel Sales Creates Real GST Risks
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航空业长期以来一直存在一个 GST/HST 问题：用于国际商业航班的航空燃油，如果并非直接加注至飞机油箱（“into the wing”），而是先交付至机场储油罐，是否仍可适用零税率。 加拿大税务局CRA在近期的圆桌会议讨论中继续坚持其立场，即由于存在燃油被转作其他用途的风险，交付至储油罐的燃油应缴税。
STORED AVIATION FUEL SALES – GST LIABILITY
CRA POSITION ON TAXABLE “INTO-TANK” FUEL SALES CREATES REAL GST RISKS
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A longstanding GST/HST issue in the aviation industry has been whether aviation fuel purchased for use on international commercial flights remains zero-rated when it is delivered into airport storage tanks or “fuel farms”, rather than directly “into the wing” of an aircraft. In recent roundtable discussions with the Canada Revenue Agency (“CRA”), the Agency maintained its position that fuel delivered into storage tanks is taxable because of the risk of diversion to other uses.
FEDERAL FUEL TAX HOLIDAY
GOVERNMENT TO SUSPEND FEDERAL EXCISE TAX ON CERTAIN FUELS
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The Department of Finance Canada and Office of the Prime Minister both announced today that the Government of Canada will be temporarily suspending the Federal Fuel Excise Tax on gasoline, diesel and certain aviation fuels (the “Fuel Tax Holiday”).
In this report, we provide some legislative and socio-economic/political background on the Fuel Tax Holiday and explain its parameters.
ONTARIO FUEL TAXES: A MINEFIELD!
HIDDEN PITFALLS FOR FUEL DISTRIBUTORS IN CANADA
Companies in the business of importing or dealing in fuels in Canada quickly learn that the required registrations can be a maze of red tape. Each province has its own playbook, and for Ontario in particular, the rules can be uniquely complicated.
What businesses need to know is that going at it alone comes with risks.
Some of the licensing statutes are downright antiquated and taking steps that may seem compliant can still open the door to other major exposures.
"Reverse and rebill" situations are very common in the Oil, Gas and Petrochem industry, especially in situations where goods are delivered in one reporting period but invoiced (or reversed and rebilled) in another reporting period because of formula-based pricing. There are a number of other situations where it is also necessary to "true-up" commercial invoice previously issued, and the GST/HST reporting and remittance requirements in these situations are counterintuitive.
Unwary businesses often face subsequent CRA assessments for taxes not collected, with the CRA taking the position that taxes were required to be collected on the issuance of both invoices unless proper credit note steps are taken.
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