When the temperature dives and price of diesel jumps, who can resist indulging his appetite for hammering the government on fuel taxes? “Trucking is an essential service,” says new Alberta Trucking Association general manager Al Smyth. “Even if it’s only temporary, the federal and provincial governments should relieve the fuel-tax burden they put on the backs of truckers.”

The Ontario Trucking Association made a similar appeal to the Ontario government’s task force on gas prices last month.

Says association president David Bradley: “Diesel fuel is not a luxury and should not be taxed as such.”

And why not strike while the iron is hot? Rack prices for diesel fuel across Canada are double what they were a year ago, worst east of the Manitoba/Ontario border and in the New England states. The price of diesel fuel is rising like water above the mouths and noses of owner-operators, some of whom will have gone under by the time the price of fuel subsides (see Rolf Lockwood’s commentary on the fuel-price crisis, “Precious Commodities,” on page 14).

But in this free market-love it or leave it-the taxpayer shouldn’t be subsidizing freight rates set too low when trucking operations were feeling flush. Higher transportation costs, the result of more appropriate freight prices, ultimately should be consumers’ to bear.

If you’re concerned about the tax you pay, and you’re running interprovincially, take time to work out some numbers.

“If you have to buy at the pump, look for the lowest ‘actual’ fuel price: the pump price less the tax,” says Sandy Johnson, a business management consultant with Total Trucking Management in Calgary (403/860-8025;www.totaltrucking.com) and our resident fuel-tax guru.

“Say I’m in Alberta. The pump price in B.C. is 52.39 cents per litre. In Alberta, it’s 51.49. In Saskatchewan it’s 57.63. Where should I buy my fuel?” she asks.

Looks like Alberta. “But when you take all the taxes out, GST too, B.C. is cheapest at 37.46 cents,” she says. “Next comes Saskatchewan at 38.86, and Alberta is most expensive at 39.12.”

The example is simple, but so is the point. No matter where you buy fuel, it’s where you consume it that drives how much tax you pay.

If you’re an owner-operator, this exercise may seem inconsequential when you’re paying 77 cents a litre for fuel. But it’s one small thing you can do to understand, track, and perhaps control your real fuel costs, as well as how much tax you pay. If you’re a fleet manager, these calculations are routine. Make this a starting point for an ongoing education of your drivers about how fuel pricing-and fuel taxation-really work.

Be generous with your knowledge. If you can’t afford to pay your owner-operators more, at least help them manage what they’re being paid.