Apply for a fuel tax exemption permit

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

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


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