Federal Excise Gasoline Tax Refund for Persons with Disabilities

You may qualify if you have a permanent mobility impairment that means you cannot safely use public transportation, a qualified medical practitioner is willing to certify this impairment, and you purchase gasoline for use in a vehicle. The refund is for the federal excise tax portion of the gasoline you buy.

Form XE8, Application for Refund of Federal Excise Tax on Gasoline, completed and signed, plus a certification of your permanent mobility impairment by a qualified medical practitioner, and receipts or records showing the gasoline purchases for which you are claiming a refund.

Complete Form XE8 (available from the CRA), attach your medical certification and proof of gasoline purchases, and submit the form to the Canada Revenue Agency by mail. You must keep your gasoline purchase receipts to support your claim.

The most common mistake is not keeping gasoline receipts, which are required to support the refund amount. Another is assuming any disability qualifies — the program is specifically for a permanent mobility impairment that prevents safe use of public transit. People also forget that this is separate from any provincial fuel-tax refund program.