News

News

Aviation Fuel Tax Exemption

As of July 1, 2009, the aviation fuel tax exemption for international cargo flights has been expanded to include direct and non-direct flights to or from the United States. This exemption is provided through a refund system.

To qualify for a refund, the international cargo flight must involve the transportation of cargo in a commercial aircraft configured solely for that purpose and must:

  • Originate in Manitoba (or from another point in Canada with a stopover in Manitoba), have a final destination outside of the country, and involve the loading of international cargo onto the aircraft in Manitoba; or,
  • Originate from a point outside Canada, have a destination or stopover in Manitoba, and involve the unloading of international cargo in Manitoba.

An Application for Refund - International Cargo Flights must be completed and submitted, together with the supporting documentation outlined on the application form, to obtain the refund.

+ Additional information
+ Application for Refund