Apply for a fuel tax exemption permit

  • Get a fuel tax exemption permit
  • Renew your fuel tax exemption permit

You can apply for a fuel tax exemption for permitted activities in Yukon. With an exemption permit number, you can get point-of-sale tax exemptions. This applies to eligible fuels at any authorized agent in Yukon.

  1. Get a fuel tax exemption permit

    There are two types of tax exemption permits for gasoline, diesel or aviation fuel:

    • fuel used for permitted activities; and
    • fuel used for space heating.

    Fuel used for permitted activities

    Eligibility

     

    If you buy fuel for the following off-road commercial activities, you can apply for a fuel tax exemption:

    • farming;
    • fishing;
    • hunting or outfitting;
    • logging;
    • mining;
    • sawmills;
    • tourism; or
    • trapping.

    Fuel tax exemptions are also authorized for off-road use by:

    • golf course operations; or
    • stationary generators.

    Before you apply

    1. Complete an application form (FOT 5A) for each activity you undertake.
    2. Attach a copy of valid documentation each activity you undertake.
      • Farming: current property assessment.
      • Fishing: commercial fishing licence.
      • Logging: timber permit.
      • Mining: claim documents or water licence.
      • Outfitting: outfitting operating certificate.
      • Sawmill: business licence.
      • Tourism: wilderness tourism licence.
      • Trapping: trapping licence.
      • Golf course: business licence.

    Fuel used for stationary generators

    You can also apply for a fuel tax exemption permit on fuel used for stationary generators.

    1. Download and complete the application form (FOT 5B).

     

  2. Renew your fuel tax exemption permit

    You must reapply for your fuel tax exemption permit every year.

    Before you apply

    1. Complete the annual renewal form (FOT 5D)
    2. Include the following supporting documents:
      • a summary of fuel bought in the last calendar year;
      • a list of equipment used;
      • a list of estimated fuel use for next year; and
      • documents confirming involvement in the exempt activity.

     


Contact 

Submit your application

In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
Email: yk.taxreturns@gov.yk.ca
Mail: Government of Yukon
Department of Finance (B-1)
Box 2703
Whitehorse, Yukon
Y1A 2C6

If you have questions, email: yk.taxreturns@gov.yk.ca or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.