Department of Finance

Department Overview

Fuel Vendors and Distributors

Fuel tax is paid at the time of sale and is collected by government registered distributors, who in turn remit the tax collected to the Yukon Territorial Government.

The following provides the most pertinent information and procedures to help you understand how taxes apply to vendors and distributors.

Fuel Tax Act - Vendors and Distributors


 

Fuel Vendor Permits

A person or company must obtain a fuel vendor permit when they sell any type of fuel to a consumer. Permits are not transferable.

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Fuel Distributor Permits

A person or company must be a licensed fuel distributor when:

  • fuel is manufactured in Yukon
  • fuel is imported into Yukon 
  • fuel is sold for resale.

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Applications

There are no fees for applications. Information on applying for a permit and conditions for holding a permit may be obtained by contacting Taxation by phone at (867) 667-5345 or fax at (867) 456-6709.

  Fuel Vendor Application PDF

  Fuel Distributor Application PDF

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Distributor Returns

Generic fuel distributor returns must be submitted monthly to the Department of Finance by the 25th of the following month. Yukon specific schedules must be filed to provide detailed listings of vendor and exempt sales.

  Generic Fuel Collector Forms

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Dyed Fuel

The Yukon does not use dyed fuel, instead sales are allowed 'exempt of tax' to exempt permit holders only.

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Government Fuel Tax Exemptions

The Government of Canada pays the Yukon Fuel Oil Taxes and the Government of Yukon pays the Federal Excise Tax as well as its own Yukon Fuel Oil Tax.  From July 1, 2010 onward all sales to both governments must include these taxes.  Yukon Fuel distributors should report the taxable sales to both governments in their "direct sales" figures (on Schedules YTD-6 & YTG-6 of the monthly fuel distributor returns).

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Untaxed Fuel

Fuel Oil purchased and subsequently used for the following purposes is exempt of tax:

  • Cooking
  • Cleaning fluid or solvents
  • Heating and processing or
  • Lubrication
  • Laying or sprinkling on roads or streets
  • Pharmaceutical or medical purposes
  • Space heating of buildings 
     

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Vendor Duties

Every vendor, except a vendor who is also a distributor, shall file a monthly return of sales and remit tax due to the distributor by the 10th day of the month following the month being reported.

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Tax Rates

 

Fuel Type

Rate

Gasoline

6.2 cents per litre

Diesel

7.2 cents per litre

Aviation

1.1 cents per litre

Residential or Commercial or
Industrial - Heating or Cooling

0.2 cents per litre

Propane

no tax  

Heating

no tax