If you have a permanent mobility impairment and cannot safely use public transportation as certified by a qualified medical practitioner, you can apply for a refund of part of the federal excise tax on the gasoline you buy.

Link: http://www.cra-arc.gc.ca/disability/

 Persons With DisabilitiesHST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.

This section is designed to assist individuals in finding tax information related to persons with disabilities, including:

Motor Fuel Tax Refund

link: http://www.sbr.gov.bc.ca/individuals/Information_Groups/persons_with_disabilities/index.htm#1