Department of Finance
Department Overview
Fuel Tax Exemptions or Refunds
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
- Exempt Permits
- Exempt Activities
- Fees
- Applications for Permit
- Refunds
- Annual Renewal
- Tax Rates
The Yukon does not have a Dyed Fuel system in place.
An exempt permit number allows users to buy tax-exempt fuel at any authorized agent.
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
There are no annual or application fees:
Information on applying for a permit and conditions for holding a permit may be obtained by contacting Taxation at (867) 667-5345.
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 Taxation at the number provided above.
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 
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 |