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
- Fuel Distributor Permits
- Applications
- Distributor Returns
- Dyed Fuel
- Untaxed Fuel
- Vendor Duties
- Tax Rates
A person or company must obtain a fuel vendor permit when they sell any type of fuel to a consumer. Permits are not transferable.
A person or company must be a licensed fuel distributor when fuel is imported into the Yukon and/or sold for resale.
There are no fees for applications. Information on applying for a permit and conditions for holding a permit may be obtained by contacting Revenue Services by phone at (867) 667-5345 or fax at (867) 456-6709.
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.
The Yukon does not use dyed fuel, instead sales are allowed 'exempt of tax' to exempt permit holders only.
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
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.
|
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 |
0.2 cents per litre |
|
Propane |
no tax |
|
Heating |
no tax |