Find out about distributor and vendor fuel tax licences

  • Apply for a fuel distributor licence
  • Apply for a fuel vendor licence
  • Learn about fuel tax exemptions in the Yukon
  • Get fuel tax remittance forms and bulletins
  • Submit your monthly returns

Licensed fuel distributors and vendors collect and remit fuel tax in Yukon. Read the current list of licensed fuel distributors and vendors.


  1. Apply for a fuel distributor licence

    You must have a valid fuel distributor licence if you or your company:

    • manufacture fuel in Yukon;
    • import fuel into Yukon; or
    • sell fuel for resale.

    There is no application fee and licences are not transferable.

    Before you apply

    1. Contact Tax Administration if you have any questions about your eligibility. Phone: 867-667-5345.
    2. Get a copy of your Yukon Corporate Registry profile. Status must be in compliance.
    3. Get a copy of your Federal Incorporation Certificate if your business is federally incorporated.

    If your business location is not in the Yukon, extra-territorial business corporations must still register with the Yukon Corporate Registry unless federally incorporated. Find out how to register.

    Apply for a licence

    1. Complete the fuel distributor application (FOT 1)
    2. Attach a copy of your business registration from the Yukon Corporate Registry and a copy of your Federal incorporation Certificate if applicable.
    3. Submit your completed application using the following methods.
      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
      By courier:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      2071 Second Avenue
      Whitehorse, Yukon 
      Y1A 1B2
      By mail:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

    Are you a fuel vendor?

    If you are a distributor and also a vendor, you will need to apply for a fuel vendor licence.


  2. Apply for a fuel vendor licence

    If you or your company sells any type of fuel to a consumer in the Yukon, you must have a valid fuel vendor licence.

    There is no application fee and licences are not transferable.

    Before you apply

    1. Contact Tax Administration if you have any questions about your eligibility. Phone: 867-667-5345.
    2. Get a copy of your business registration or Yukon Corporate Registry profile. Status must be in compliance.
    3. Get a copy of your proof of building ownership or your lease agreement.

    Apply for a licence

    1. Complete the fuel vendor application (FOT 2).
    2. Attach proof of your:
      • business registration or Yukon Corporate Registry profile; and 
      • proof of building ownership or lease agreement.
    3. Submit your completed application using the following methods.
      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. 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
      By courier:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      2071 Second Avenue
      Whitehorse, Yukon 
      Y1A 1B2
      By mail:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

  3. Learn about fuel tax exemptions in the Yukon

    In the Yukon, consumers pay fuel tax at the point of sale. Tax exemptions for permitted activities is allowed under the Fuel Oil Tax Act.

    Non-taxed fuel

    Fuel purchased and used for the following purposes is exempt of tax:

    • cooking;
    • cleaning fluid or solvents;
    • heating and processing;
    • lubrication;
    • laying or sprinkling on roads or streets;
    • pharmaceutical or medical purposes; and
    • space heating of buildings.

    Fuel used for space heating

    Fuel for space heating of buildings is exempt of tax in the Yukon.

    You may provide point-of-sale fuel tax exemptions to these customers. To do this, you need to get and keep evidence that fuel was purchased and consumed for this purpose.

    Read the Heating fuel sales bulletin (FOTA010) for more information.

    Dyed fuels

    In some jurisdictions, dyed fuel identifies non-taxed fuel. The Yukon does not use dyed fuel. Instead only sales to exempt permit holders are 'exempt of tax’.

    Selling fuel to tax-exempt permit holders

    Your customers may hold a fuel tax exemption permit for the following off-road commercial activities:

    • farming;
    • fishing;
    • golf course operations;
    • hunting or outfitting;
    • logging;
    • mining;
    • sawmills;
    • stationary generators;
    • tourism; and
    • trapping.

    You may provide point-of-sale fuel tax exemptions to these customers. Read the Fuel tax exemptions for commercial purposes bulletin (FOTA006) for more information.

    Selling fuel to the Government of Canada and the Government of Yukon

    • The Government of Canada pays the Yukon fuel oil taxes.
    • The Government of Yukon pays the federal excise tax as well as its own Yukon fuel oil tax.
    • All sales to both governments must include these taxes. This took effect on July 1, 2010.

    Reporting sales to governments

    You must include taxable sales to governments in the following forms of your fuel tax remittance. This can be included under "own vendor" direct sales.


  4. Get fuel tax remittance forms and bulletins

    The following forms are in PDF format. If you would like to use the Excel format for your convenience when making calculations, email us at yk.taxreturns@yukon.ca and we can provide them to you with explanations for each form.

    Fuel distributor and collector forms

    Gasoline and related products

    Generic fuel tax report

    Yukon specific fuel tax report

    Fuel distributor summary form for gasoline and related products

    Diesel and related products

    Generic fuel tax report

    Yukon specific fuel tax report

    Generic fuel collector summary form for diesel and related products

    Declaration of untaxed fuel

    For untaxed fuel that has been imported, transferred or used for a taxable purpose.

    Fuel tax bulletins

    We provide fuel tax bulletins as an aid to understanding the Fuel Oil Tax Act and Regulations.


  5. Submit your monthly returns

    Vendor duties

    • Fuel vendors must remit tax to the distributor each month.
    • If you are a vendor and also a distributor, follow the steps for distributor duties.

    Deadline

    Your monthly return of sales must be received by the distributor by the 10th day of the following month.

    Distributor duties

    Fuel distributors must remit a monthly generic fuel return to the Department of Finance.

    Deadline

    Submit your monthly generic fuel return to the Department of Finance by the 25th day of the following month.

    Before you submit

    You will need to prepare detailed listings of vendor and exempt sales. See the list of current licensed fuel vendors. 

    1. Complete the fuel collector forms for all relevant fuel types.
    2. Calculate the taxes you owe.

    How to submit

    Submit your completed return, supporting documents and applicable payment or proof of payment using the following methods.

    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

    By courier:
    Government of Yukon
    Department of Finance, Tax Administration (B-5)
    2071 Second Avenue
    Whitehorse, Yukon 
    Y1A 1B2

    By mail:
    Government of Yukon
    Department of Finance, Tax Administration (B-5)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6


Contact 

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