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



6.2 cents per litre


7.2 cents per litre


1.1 cents per litre


no tax

Heating or Cooling other than for space heating

0.2 cents per litre


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.




 Date Issued
(Last Revised)

 FOTA010 Heating Fuel Sales  September 2016
 FOTA009 Sales Between Fuel Distributors   February 2013
 FOTA008 Fuel Sellers and Tax Adjustments to Invoices    September 2012
 FOTA007 Interprovincial Carriers and Bulk Storage Fuel   September 2012
 FOTA006 Fuel Tax Exemptions for Commercial Purposes   June 2012
 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 2012
 FOTA002 Late Return Policy for Fuel Distributor Returns  September 2016
 FOTA001 Instructions for Reporting of Volume Adjustments  December 2010


Fuel Oil Tax Act and Regulations


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