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

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

Back to Top

Heating Fuel

If you have paid fuel tax on fuel that is purchased and subsequently consumed for the space heating of a building, complete and submit this form to apply for a refund of the taxes. Include a copy of the receipt showing taxes paid, a description of the type of equipment in which the fuel was used, the litres used by each piece of equipment over the refund period, and the location at which the fuel was used.

Refund Due to a Lower Tax RatePDF

Back to Top    

Exempt Permits

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

Back to Top 

Exempt Activities

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

Farming Fishing Trapping
Hunting/Outfitting Logging Mining
Sawmills Tourism

Tax-exempt fuel is also authorized for off-road use by Golf Courses and for use in Stationary Generators.

Back to Top 

Fees

There are no annual or application fees:

Back to Top 

Applications for Permit

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

  Tax Exempt Permit Application PDF

Back to Top 

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 Taxation at the number provided above.

  Tax Exempt Refund Form PDF

Back to Top 

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

Back to Top 

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