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:
- hunting or outfitting;
- tourism; or
Fuel tax exemptions are also authorized for off-road use by:
- golf course operations; or
- stationary generators.
Before you apply
- 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.
- Complete an application form (FOT 5A) for each activity you undertake.
- 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.
- 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)
If you have questions, email email@example.com or phone 867-667-5345 or toll free in the Yukon 1-800-661-0408 and ask for Tax Administration.