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 exemptions:

    • 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. Make sure your activity is commercial.
      • You must intend to earn a profit.
      • The common indicator for commercial activity is a reported profit.
        • We’ll use Canada Revenue Agency (CRA) benchmarks and tests to confirm that your activity is commercial and will lead to profitability.
        • Find an example of a test here.
      • We may ask you to submit a business plan, other financial information, or both.
      • You can submit additional information if you feel it will help you meet a commercial activity test.
    2. Complete an application form (FOT 5A) for each activity you undertake.
    3. Attach a copy of valid documentation each activity you undertake.
      • Farming: current property assessment or lease agreement.
      • Fishing: commercial fishing licence.
      • Logging: timber permit.
      • Mining: current mining claim status report.
      • 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: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
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, extension 5345.