Apply for a fuel tax exemption permit

Point-of-sale tax exemptions on motor fuel, gasoline, diesel and aviation fuel for permitted activities is allowed under the Fuel Oil Tax Act.

Eligibility

You are applying for tax-exempt fuel for one these off-road commercial activities:

  • Farming
  • Fishing
  • Golf course operations
  • Hunting or outfitting
  • Logging
  • Mining
  • Sawmills
  • Stationary generators
  • Tourism
  • Trapping

Apply for a fuel tax exemption

  1. Complete the application.
  2. Include the following supporting documentation for the commercial activity you are undertaking.
    • Farming: Current property assessment
    • Fishing: Commercial fishing licence
    • Logging: Timber permit
    • Mining: Claim documents or water licence
    • Outfitting: Outfitting operating certificate
    • Sawmill: Business licence
    • Tourism: Wilderness tourism licence
    • Trapping: Trapping licence
  3. Submit your completed application.
    In person: 2071 Second Avenue, 3rd Floor in Whitehorse. We are open Monday to Friday from 8:30 a.m. to 4:30 p.m.
    Mail:
    Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

Renew your tax-exemption permit

  1. Complete an annual renewal form to continue buying tax-exempt fuel.
  2. Include the following supporting documentation:
    • 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.
  3. Submit your completed application.
    In person: 2071 Second Avenue, 3rd Floor in Whitehorse. We are open Monday to Friday from 8:30 a.m. to 4:30 p.m.
    Mail:
    Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

Current fuel tax rates

  • Gasoline: 6.2 cents per litre
  • Diesel: 7.2 cents per litre
  • Aviation: 1.1 cents per litre
  • Propane: No tax
  • Heating: No tax
Contact: 

For questions about applying for or renewing your fuel tax exemption permit email fininfo@gov.yk.ca or phone: 867-667-5345 or toll free in Yukon: 1-800-661-0408, ext. 5345.