Excise Duty, Air Travellers Security Charge, and Fuel Charge Returns
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Excise taxes are imposed on certain petroleum products, heavy automobiles and air conditioners designed for automobiles. There is also a tax imposed on insurance premiums and a charge imposed under the Air Travellers Security Charge Act. Excise duties are imposed on beer, spirits, wine, and tobacco products. Manufacturers/ businesses subject to excise tax are required to file a return. The fuel charge program is administered under the Greenhouse Gas Pollution Pricing Act and is set to be implemented as of April 1, 2019, for Ontario, New Brunswick, Manitoba, and Saskatchewan, and July 1, 2019, for Yukon, and Nunavut. As a result of this new initiative, a new program account identifier, charge has been created for the fuel charge program (CT). CRA provides the information necessary for the business to file, processes the return and issues a request for payment or provides a refund. CRA and/or client-initiated reassessments may occur. . (Tax Services and Processing, Canada Revenue Agency.)