Finances

Fuel Tax Exemptions or Rebates

The Fuel Tax Act provides for point of sale exemptions on motive fuel and refunds on gasoline, diesel, and aviation fuel for authorized activities.

The following provides the most pertinent information and procedures to help you understand how taxes apply to motor vehicles.

Fuel Tax Act - Exempt Program


Dyed Fuel

The Yukon does not have a Dyed Fuel system in place.

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Exempt Permits

An exempt permit number allows users to buy tax-exempt fuel at any authorized agent.

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Exempt Activities

Tax-exempt fuel is authorized for the following off-road commercial purposes only:

Farming Fishing Golf Courses
Hunting/Outfitting Logging Mining
Sawmills Tourism Trapping
Generation of electricity

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Fees

There are no annual or application fees:

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Applications for Permit

Information on applying for a permit and conditions for holding a permit may be obtained by contacting Revenue Services at (867) 667-5345.

  Tax Exempt Permit Application PDF

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Refunds

Fuel taxes paid at the time of purchase may be claimed from the Department of Finance up to December 31 of the year that is six years after the year of purchase of the fuel. Refund claim form (FOT 6A) as well as fuel receipts showing fuel type, litres, date of sale, location of sale and taxes included must be completed in order for a refund to be processed. Information on applying for a refund may be obtained by contacting Revenue Services at the number provided above.

  Tax Exempt Refund Form PDF

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Annual Renewal

All exempt permit holders must file an annual renewal form with the Department of Finance to be eligible to continue purchasing fuel tax-exempt. The renewal form provides a summary of fuel purchased for the previous calendar year, confirmation of equipment list, projected consumption for the next calendar year and current legal documentation confirming their involvement in the exempt activity.

  Annual Tax Exempt Renewal Report PDF

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Tax Rates

Fuel Tax Rates

Fuel Type

Rate

Gasoline

6.2 cents per litre

Diesel

7.2 cents per litre

Aviation

1.1 cents per litre

Propane

no tax

Heating

no tax