IFTA Fuel Exemptions

Exemptions





Jurisdiction:      Saskatchewan                                                                                                                                         Year of Report:    2017

Fuel Exemptions:  Yes
Comments:
Off Road Diesel:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Temporary Permits:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Distance traveled in SK under a SK issued single trip fuel permit may be deducted from the SK Total Distance to calculate SK Taxable Distance. Except for special circumstances applicable to carriers hauling their product with an "F" class registration, this is the only instance where Taxablel Distance can be reduced for reporting purposes. Documentation supporting the deduction must be maintained for audit purposes. Fuel purchased while travelling on a permit must be reported on the return.
Off loading/idle time :  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Indian Reservation Fuel:  
     Effective Date:(mm/dd/yyyy):  
Comments: Fuel purchased by treaty Indian at an on-reserve store which holds an agreement with the Province may be purchased without the payment of fuel taxes. Such purchases may not be claimed for tax paid credit on the IFTA Fuel Consumption Report, but must be included for total fuel consumption purposes.
Exempt Fuel Use Claim Required:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Farmers:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Dyed diesel and permit-use gasoline may be consumed tax-free (or tax-reduced for gas) by farmers in vehicles licensed with farm class plates and used by the farmer in their own farming operation in SK. Farmers may claim an exemption for distance travelled in SK while consuming dyed diesel fuel in the province. Licensees who are farmers based in SK and who may use marked diesl should contact SK Finance for special filing instructions. Carriers are encouraged to contact authorities in other jurisdictions before entering as marked fuel is often prohibited.
Gasoline:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Farmers and primary producers receive an 80% exemption on gasoline used in their eligible activities.
Gasohol:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Same as gasoline.
E-85:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Same as gasoline.
M-85:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Same as gasoline.
A-55:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Biodiesel:  
     Effective Date:(mm/dd/yyyy):