MB: CPA Welcomes Exemptions to Manitoba Carbon Tax

In the Climate and Green Plan Implementation Act 2018, residential homes in Manitoba heated by propane will be exempt from the carbon tax. The government also announced their intent to reduce red tape and simplify administration. Carbon Tax will not apply on the following purchases and uses of propane, marked diesel and marked gas:

Farming – when operating agricultural machinery or a farm truck, heating or cooling a farm building or drying crops with a grain dryer.
Commercial fishing – when operating a boat or a tractor, snowmobile or similar vehicle during an open commercial fishing season.
Commercial trapping – when operating a boat or snowmobile during an open trapping season.
Shipping – when operating a boat for shipping cargo as part of the shipping business.
Prospecting – when operating a boat and holding a valid prospecting licence.
Mining – when used for drying mineral ore concentrates, heating replacement air in an underground mine or operating an engine exclusively off-road, and transporting ore exclusively off-road from a mine in Manitoba to a processing centre in Manitoba.
Commercial logging – when operating an engine (not a vehicle), in harvesting, handling, or processing forest products, operating a motor vehicle for off-road transportation of forest products, operating an engine in the construction or maintenance of a logging road and/or engine off-road for forest renewal activities.
Hospitals – when used in operating machinery.
Municipalities – when operating firefighting equipment, a lighting plant or its own equipment (not a vehicle) for constructing or maintaining municipal works.
The carbon tax will not be applied on fuel contained in small containers of 10 litres or less that are factory sealed and non-refillable like camping fuels.