Although it’s doubtful that anyone does so with any great degree of enthusiasm, each spring millions of Canadians sit down to complete their annual tax return for the previous calendar year (or, more often, they pay someone else to do it for them).

Canadian drivers are used to seeing gas prices rise each spring as the weather gets warmer and more people take to the road for day trips, weekends at the cottage, and annual holidays. This year, that trend is accelerated for several reasons.

By the time August arrives, nearly all Canadians have filed their income tax returns for the previous year, received a Notice of Assessment from the tax authorities with respect to that return, and either spent their refund or, more grudgingly, paid any balance of tax owing.