With respect to these vehicles, the incentives were proposed by Transport Canada staff who are specialists in energy measures for vehicles. There are two categories in the budget, that is, cars, and mini-vans and trucks. In the case of cars, a tax benefit of $1,000 is provided when the energy consumption of the vehicle is at most 6.5 litres per 100 km. With respect to efficiency, for every 0.5 litre less that the vehicle consumes, there is a $5,000 increase in the benefit. Therefore, if a vehicle consumes 6 litres or less for every 100 kilometres, then the incentive is $1,500. If the vehicle consumes 5.5 litres or less for every 100 kilometres, then the incentive is $2,000 which is the maximum available incentive.
In terms of heavy vehicles, that is trucks, commercial vehicles or minivans, the standard is 8.3 litres per 100 km. There aren't many vehicles in the 10 litre category. For commercial vehicles, fuel consumption has to be 8.3 litres per 100 km. The same 0.5 litre scale is used for those consuming less fuel.