http://www.cra-arc.gc.ca/E/pub/et/etsl64/README.html
Here is more INFO:
PDF: http://oee.nrcan.gc.ca/transportation/tools/fuelratings/fuel-consumption-guide-2008.pdf
FUEL CALCULATOR: http://oee.nrcan.gc.ca/transportation/tools/fuelratings/ratings-search.cfm?attr=8
Gas Guzzler Tax: On March 19, 2007 the Canadian Federal government introduced a new excise tax on fuel-inefficient vehicles. This applies to all new vehicles purchased in Canada or imported from the US. Automobiles that have 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.
For greater clarity, the formula in the Notice of Ways and Means Motion for calculating an automobile's fuel-efficiency rating is as follows:
.55A + .45B
where
A is the city fuel consumption rating (based on the number of litres of fuel, other than E85 [Footnote 1], per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to data published by the Government of Canada under the EnerGuide mark, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and
B is the highway fuel consumption rating (based on the number of litres of fuel, other than E85 [Footnote 1], per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to data published by the Government of Canada under the EnerGuide mark, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.
EXAMPLE:
Vehicle: CHEVROLET - CORVETTE
| Vehicle Specifications | |
|---|---|
| Class: | Two-seater |
| Year: | 2009 |
| Engine: | 6.2L |
| Cylinders: | 8 |
| Fuel: | Premium |
| Transmission, # of gears, overdrive: | Automatic with a manual mode 6 gears with electronic overdrive |
| Seating capacity: | N/A |
| # of doors: | N/A |
| Cargo volume: | N/A |
| Interior volume: | N/A |
| Drive system: | N/A |
| Fuel Consumption | |
|---|---|
| City: | 14.3 L/100 km (20 mi./gal.) |
| Hwy: | 8.1 L/100 km (35 mi./gal.) |
| Annual Fuel Cost: | $2530 |
| Annual Fuel Use: | 2300 L/yr (506 gal./yr) |
| Annual CO2 emissions: | 5520 kg/yr |
CALCULATION: 14.3 * 0.55 + 8.1 * 0.45 = 11.445 L/100km
So at this point we can tell that Chevy Corvette will not be subject of GUZZLER TAX because it's average fule consumption is less than 13 L/100km
