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

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).

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