Vehicle Emissions Tax – Green Levy
Emissions Excise Tax
Another factor to consider is whether or not your vehicle will incur emissions excise tax upon importation. This is basically a gas guzzler tax for vehicles manufactured from March 19th 2007 to present that a weighted average fuel consumption rating of 13 or more litres per 100 kilometres will be subject to the excise tax at the following rates:
- at least 13 but less than 14 litres per 100 kilometres, $1,000;
- at least 14 but less than 15 litres per 100 kilometres, $2,000;
- at least 15 but less than 16 litres per 100 kilometres, $3,000; and
- 16 or more litres per 100 kilometres, $4,000.
The fuel-inefficient vehicle levy is applicable to vehicles (which includes station wagons, vans, and sport utility vehicles) manufactured primarily for use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances and hearses, in accordance with the vehicle’s fuel-efficiency rating. Click here to go to Natural Resources Canada to check fuel consumption by vehicle
Effective date of the Emissions Excise tax
The fuel-inefficient vehicle tax will pertain to vehicles delivered or imported after March 19, 2007. The inventory of vehicles held by dealers on March 19, 2007 will not be subject to the tax. As well, automobiles for which an agreement in writing between a dealer and a final consumer was entered into before March 20, 2007 will not be subject to the tax, provided the final consumer takes possession of the vehicle before October 2007.
For imported vehicles, the tax will only apply to automobiles first put into service on or after March 20, 2007. An automobile is considered to be put into service at the earliest of:
• the date the automobile is registered with a motor vehicle authority;
• the date it is plated;
• the date on which the automobile’s warranty has been put in place; or
• the date the automobile is appropriated by a dealer for their own use.
The responsibility is on the importer to present proof acceptable to the Canada Border Services Agency to show the date on which the vehicle entered into service for purposes of tax determination.
Below are links to the various fuel consumption and excise tax amounts applicable.
Listing of Vehicles and Associated Tax Rates for 2012
Listing of Vehicles and Associated Tax Rates for 2011
Listing of Vehicles and Associated Tax Rates for 2010
Listing of Vehicles and Associated Tax Rates for 2009
List of Vehicles and Associated Tax Rates for 2008
Listing of Vehicles and Associated Tax Rates for 2007