Apply for a fuel tax refund

There are 2 types of fuel tax refund for gasoline, diesel or aviation fuel:

  • fuel used for permitted activities; and
  • fuel used for space heating.

Deadline

Applications must be received within 6 years of fuel purchases.

Fuel used for permitted activities

Eligibility

If you buy fuel for the following off-road commercial activities, you can apply for a fuel tax refund:

  • farming;
  • fishing;
  • hunting or outfitting;
  • logging;
  • mining;
  • sawmills;
  • tourism; or
  • trapping.

Fuel tax refunds are also authorized for off-road use by:

  • golf course operations; or
  • stationary generators.

Before you apply

  1. Complete the application form (FOT Application 6A)
  2. Include these supporting documents:
    • a copy of the receipt showing fuel type, litres, date of sale, location of sale, and taxes paid;
    • a description of the type of equipment that used the fuel (include make, model and serial number);
    • the litres used in each piece of equipment over the refund period; and
    • the location where you used the fuel.
  3. Attach a copy of valid documentation for the activity you undertake.
    • Farming: current property assessment.
    • Fishing: commercial fishing licence.
    • Generator: current property assessment.
    • Logging: timber permit.
    • Mining: current claim status report or grant renewal certificate.
    • Outfitting: outfitting operating certificate.
    • Sawmills: business licence.
    • Tourism: wilderness tourism licence.
    • Trapping: trapping licence.
    • Golf course: business licence.

Note: If your application and supporting documents are in different names, you will need to submit more information. Contact us before you apply.

Fuel used for space heating

You can also apply for a tax refund on fuel used for space heating.

Before you apply

  1. Complete the Application for refund form (FOT Application 6 and declaration):
    • Check box 4(1) “Due to a lower rate of tax”.
  2. Attach your supporting documents:
    • a copy of all fuel receipt(s) showing taxes paid.

Apply for a refund

You can apply for a fuel tax refund after the fuel has been consumed.
Submit your completed application and supporting documents.
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@gov.yk.ca
Mail: Government of Yukon
Department of Finance (B-1)
Box 2703
Whitehorse, Yukon
Y1A 2C6.

Contact: 

If you have questions, email: yk.taxreturns@gov.yk.ca or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.