Department of Finance
Department Overview
Fuel Oil User (Trucker) Permits
Any inter-provincial or through carrier must pay tax on fuel used in the Yukon. The Yukon is not part of the International Fuel Tax Agreement (IFTA). A trucker may either prepay the fuel tax by buying a single trip permit (issued at Yukon weigh scales), or may register as a "Permanent Fuel Oil User" and file quarterly returns. A $300 refundable bond must be posted for all Permanent Fuel Oil Users. Refunds of fuel tax may be applied for as soon as 5,000 litres is reached or after December 31 of the filing year. Yukon fuel receipts must be attached to the quarterly return. Fuel receipts must show the date, number of litres, fuel type and location of purchase. Fuel tax rates are 7.2 cents for diesel and 6.2 cents for gasoline.
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 Revenue Services at (867) 667-5345.
