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OTTAWA — Conservative Leader Andrew Scheer is promising to remove federal sales tax from Canadians’ home-heating bills as part of an early election campaign commitment.

If elected in the October federal election, Scheer says he would offer rebates to Canadians for the five per cent tax charged on all residential home energy, including heating oil, electricity, natural gas, propane, wood pellets and other heating sources.

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Scheer estimates this could save Canadians an average of $107 per year.

The rebate would be capped at a maximum of $200 per household and would not be available for commercial energy costs.

The heating bills for investment properties would also not be eligible.

People who live in provinces that have harmonized provincial and federal sales taxes would get the same rebate.

“Heating your home in winter isn’t a luxury for Canadians. It is a necessity,” Scheer said. “We don’t tax other basic necessities like groceries and we shouldn’t be taxing home heating.”