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


    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).

    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.
    Mail: Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

  2. Renew your fuel tax exemption permit

    Change to renewal process

    Renewals for fuel tax exemptions are not being accepted in 2021.

    Instead, please follow the steps for Get a fuel tax exemption permit to reapply.

If you have questions, email or phone 867-667-5345 or toll free in Yukon 1-800-661-0408 and ask for Tax Administration.