Find tax bulletins

We provide taxation bulletins as an aid to understanding legislation.

Bulletins on this page:

• Fuel oil tax bulletins
• Insurance premium tax bulletins
• Tobacco tax bulletins

Fuel oil tax bulletins

The Fuel Oil Tax Act will prevail if there is any conflict in the wording of the documents.

• Heating fuel sales (FOTA010, September 2016)
• Sales between fuel distributors (FOTA009, February 2013)
• Fuel sellers and tax adjustments to invoices (FOTA008, September 2012)
• Interprovincial carriers and bulk storage fuel (FOTA007, September 2012)
• Fuel tax exemptions for commercial purposes (FOTA006, June 2012)
• Taxation of fuel sold at cardlock locations (FOTA005, June 2011)
• Fuel tax exemptions for generators (FOTA004, June 2011)
• Refund claims for bad debt (FOTA003, December 2012)
• Late return policy for fuel distributor returns (FOTA002, September 2016)
• Instructions for reporting of volume adjustments (FOTA001, December 2010)

Insurance premium tax bulletins

The Insurance Premium Tax Act will prevail if there is any conflict in the wording of the documents.

• Late return policy for insurance premium tax returns (IPTA002, February 2012)
• Registration process for insurance premium tax (IPTA001, May 2010)

Tobacco tax bulletins

The Tobacco Tax Act will prevail if there is any conflict in the wording of the documents.

• Casual tobacco tax return for untaxed products (TTA005, June 2017)
• Casual tobacco tax return for imported products (TTA004, June 2017)
• Late return policy for tobacco tax returns (TTA003, February 2012)
• Tobacco tax refunds (TTA002, December 2010)
• Instructions for the completion of form TT9 (TTA001, May 2010)