Description

The Federal Excise Gasoline Tax Refund is a program offered by the Canada Revenue Agency (CRA). It allows individuals with permanent mobility impairments who cannot safely use public transportation to claim a refund on part of the federal excise tax paid on gasoline.

Benefit Amount

Individuals with permanent mobility impairments who cannot safely use public transportation can claim a refund on part of the federal excise tax paid on gasoline.

Eligibility Criteria

To qualify, you must:

• Have a permanent mobility impairment that prevents safe use of public transportation.
• Have your condition certified by a qualified medical practitioner.
• Be the person who purchased the gasoline and used it in a vehicle for your personal transportation.

Application Process

Download or request the Form XE8 – Application for Refund of Federal Excise Tax on Gasoline from the Canada Revenue Agency (CRA):

Download PDF: XE8 Form Download

Or call CRA to request a mailed copy: 1-800-959-8281

The Form Has Two Parts:

XE8
Completed by:	To be completed by the applicant or a representative
Information needed:	– Personal information – Details of gasoline purchases – Medical certification of your mobility impairment

How to Submit

Possible Outcomes & Appeal Process

Possible Outcomes

• Approve the Refund – If all eligibility criteria are met and documentation is complete, you’ll receive a refund for the eligible portion of the federal excise tax on gasoline.
• Request Additional Information – CRA may contact you for clarification or more documentation (e.g., receipts, medical certification).
• Deny the Refund – If the application is incomplete, ineligible, or lacks proper certification, the CRA may reject the claim.

Appeals Process

If your refund is denied or you disagree with the CRA’s decision, you have the right to file a formal objection:

1. File a Notice of Objection
   • Use Form E413 (Notice of Objection – Excise Tax Act) or Form E414 (for purchasers).
   • Submit within 90 days of the date on the CRA’s notice.
   • You can file:
     • Online via My Account or My Business Account
     • By mail to the Chief of Appeals at your local tax services office.
2. CRA Review
   • The CRA Appeals Division will review your objection and issue a decision.
3. Further Appeals
   • If you disagree with the CRA’s decision on your objection:
     • You may appeal to the Canadian International Trade Tribunal (CITT) or the Tax Court of Canada, depending on the applicable legislation.
     • Further appeals can be made to the Federal Court of Appeal, and ultimately to the Supreme Court of Canada (with permission).
     • More details are available on the CRA’s Excise Taxes and Special Levies Appeals page 1.