Fuel Tax Exemption Permit holders (e.g., farmers, commercial fishers, trappers and loggers) may purchase 80% of their marked diesel tax exempt from registered bulk fuel dealers, cardlock or keylock operations for use in their farming, commercial fishing, trapping or logging activities.
Propane is exempt from fuel tax when purchased with a valid Fuel Tax Exemption Permit for an allowable use, or when purchased for heating use, unless purchased through equipment used to dispense automotive propane.
Under the Farm Fuel Program, an eligible farmer is:
- a person who owns or rents land;
- controls and is responsible for the operation of a farm; and,
- meets at least one of the following criteria:
- The person must own or rent at least 75 acres (30 hectares) of cultivated land in Saskatchewan, that is used for the growing of cereal crops; or,
- The person received gross annual revenue of at least $10,000 from the sale of primary farm products that he or she produced in Saskatchewan.
A person may also qualify as a farmer if he or she is a member or shareholder in and contributed substantially to the agricultural production of a farm organization, such as:
- An agricultural corporation;
- Farm partnership;
- Farm co-operative; or
- A farm colony.
Registered bulk fuel dealers, cardlock and keylock operators will receive a 12 cents per litre refund or tax credit representing the 80% exemption for eligible farm diesel sales reported through Saskatchewan Finance's automated up-front exemption.
Find out more in Information Bulletins:
Apply for a Fuel Tax Exemption Permit