Department of Finance

Department Overview

Fuel Tax

Every person, corporation, partnership, province, municipality and Her Majesty in right of Canada who purchases any fuel oil in the Yukon shall pay tax in respect of that fuel oil as provided in the Fuel Tax Act.

Fuel Tax Rates

Fuel Type	Rate
Gasoline	6.2 cents per litre
Diesel	7.2 cents per litre
Aviation	1.1 cents per litre
Heating	no tax
Heating or Cooling other than for space heating	0.2 cents per litre
Propane	no tax

Historical Yukon Tax Rates

The following links will summarize the most pertinent information and procedures to help you understand the Fuel Tax Act. However, the links may not contain all of the information you need. If you require additional information please contact Taxation by phone at (867) 667-5345 or Fax at (867) 456-6709.

Fuel Tax Bulletins

The following bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued (Last Revised)
FOTA006	Fuel Tax Exemptions for Commercial Purposes	August 2011
FOTA005	Taxation of Fuel Sold at Cardlock Locations	June 2011
FOTA004	Fuel Tax Exemptions for Generators	June 2011
FOTA003	Refund Claims for Bad Debt	December 2010
FOTA002	Late Return Policy for Fuel Distributor Returns	February 2012
FOTA001	Instructions for Reporting of Volume Adjustments	December 2010

Fuel Oil Tax Act and Regulations

Disclaimer

Disclaimer: This web site, including the bulletins, brochures, and notices, contains general information and is provided for convenience and guidance. If interpretation problems occur, please refer to the legislation or contact Taxation at.

Finance - Taxation

Mailing Address
Government of Yukon
Box 2703
Whitehorse, Yukon
Canada Y1A 2C6

Street Address
Yukon Government Administration Building
3rd Floor - Finance
2071 Second Avenue
Whitehorse, YT

Phone: (867) 667-5343
Fax: (867) 456-6709
E-mail:
fininfo@gov.yk.ca