Department of Finance
Department Overview
Inter-Provincial Carriers (Truckers)
The Fuel Tax Act imposes tax on petroleum fuel products purchased or consumed in Yukon. Under the act, inter-jurisdictional carriers operating in or through the Yukon must obtain proper authorization and periodically report the amount of fuel purchased and/or used in the territory.
Consumers who import amounts greater than 230 litres of taxable fuel oil, are required to report and remit tax within ten days. Inter-provincial or through carriers are required to report and remit tax on the number of litres of taxable fuel consumed in the Yukon.
The following provides the most pertinent information and procedures to help you understand how taxes apply to motor vehicles.
Fuel Tax Act - Inter-Provincial Carriers
- Inter-Provincial Carriers
- Through Carriers
- Size of Vehicle
- International Fuel Tax Agreement
- Annual Fuel User Permit
- Fuel Bond
- Fees
- Emblems
- Return Filing
- Refund of Yukon Litre Credit
- Cancelling a Permit
- Single Trip Permits
- Single Trip Refunds
- Weigh Scales
A motor vehicle, ship, boat or aircraft that travels from one province to another and is used to transport freight or can be used to carry passengers.
A commercial transportation vehicle that travels through the Yukon without loading or unloading any cargo or passengers and is used to transport freight or can be used to carry passengers.
Any vehicle that is used, designed or maintained for transportation of person or property and
a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms;
b) has three or more axles, regardless of the vehicle’s weight, or
c) if used in combination with another vehicle, when the weight of the combinations exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
A recreational vehicle is not an inter-provincial or through carrier.
International Fuel Tax Agreement (IFTA)
The Yukon is not a member of IFTA. Separate emblems and reporting is required from other jurisdictions.
To obtain an application for an Annual Fuel Oil User Permit contact either the Yukon Weigh Scales or contact Taxation by phone at (867) 667-5345 or fax at (867) 456-6709. Annual Fuel Oil User permits are renewed on March 31st of each year.
Annual Fuel Oil User Permit - Interprovincial Carrier 
For annual fuel oil users, a $300 refundable bond must be posted before the permit is issued. The bond will be held for the life of the permit and will be refunded upon voluntary cancellation if the permit is in good standing.
Other than the posting of the refundable fuel bond, there are no annual or application fees for annual fuel oil user permits.
Fuel emblems are obtained at the Yukon weigh scales and expire on
March 31st of each year. Trucking permits in good standing are renewed each year and new emblem stickers issued upon the truck’s first trip into the Yukon.
Annual Fuel Oil User Emblem Renewal
Annual fuel oil users must submit quarterly returns on the 25th of the month after the calendar quarter. Copies of receipts of Yukon fuel purchases must be supplied with each quarterly return and must show date of sale, location, type of fuel purchased and number of litres.
Quarterly Return for Interprovincial Carrier
If more fuel has been bought in the Yukon than has been consumed, a litre credit will result. In addition to the refund claim form (FOT7), the permit holder must provide copies of proof of tax paid in all bordering jurisdictions traveled in each quarter. These include copies of IFTA returns and cancelled cheques, NWT returns and cancelled cheques and copies of Alaska fuel purchases. If applicable, copies of single trip permits are also accepted. Refunds may be claimed when a litre credit reaches 5,000 litres or December 31 of the filing year. Although the filing deadline is yearly, claims will be accepted up to December 31 of the year that is six years after the year of purchase of the fuel oil.
Fuel Oil User Refund - Interprovincial Carrier
The permit holder must send a letter requesting cancellation of the Annual Fuel Oil User permit as well as any outstanding returns or taxes owed to the Yukon. Fuel bonds will be refunded once the account is in good standing.
Any inter-provincial or through carrier which passes through the Yukon weigh scales that does not have an annual fuel oil user permit, must purchase a single trip permit for fuel taxes. The trucker must prepay 4 cents per kilometre traveled in the Yukon for each trip.
Refund form (FOT 7A) must be submitted along with a copy of the Single Trip Fuel Permit and copies of Yukon fuel receipts to the Department of Finance. Copies of the refund form may be obtained from the Yukon weigh scales or Taxation. Information on applying for a refund may be obtained by contacting Taxation by phone at (867) 667-5345 or fax at (867) 456-6709.
|
Location |
Phone # |
Fax # |
|
Watson Lake |
(867) 536-7400 |
(867) 536-7577 |
|
Whitehorse |
(867) 667-5729 |
(867) 393-6408 |