Find out about vendor and distributor fuel tax permits

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

Permitted fuel vendors and distributors collect and remit fuel tax in Yukon. Read the current list of permitted fuel vendors and distributors.

  1. Apply for a fuel vendor permit

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

    There is no application fee and permits are not transferable.

    Before you apply

    1. Contact Tax Administration to confirm your eligibility. Phone: 867-667-5345, or toll free in Yukon: 1-800-661-0408, ext. 5345.
    2. Get proof of your business name registration.

    Apply for a permit

    1. Complete the fuel vendor application (FOT Application 2).
    2. Attach proof of your business name registration.
    3. Submit your completed application.
      In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      Email: yk.taxreturns@gov.yk.ca
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

    Are you a fuel distributor?

    If you are vendor who is also a distributor, you need to apply for a distributor permit.

  2. Apply for a fuel distributor permit

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

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

    There is no application fee and permits are not transferable.

    Before you apply

    1. Contact Tax Administration to confirm your eligibility. Phone: 867-667-5345, or toll free in Yukon: 1-800-661-0408, ext. 5345.
    2. Get proof of your business name registration.

    Apply for a permit

    1. Complete the fuel distributor application (FOT Application 1)
    2. Attach proof of your business name registration.
    3. Submit your completed application.
      In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      Email: yk.taxreturns@gov.yk.ca
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6
  3. Learn about fuel tax exemptions in Yukon

    In 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 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. 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 forms YTD-6 and YTG-6 of your fuel tax remittance. This can be included under "own vendor" direct sales.

  4. Get fuel tax remittance forms and bulletins

    Fuel collector forms

    Gasoline and related products

    Generic fuel tax report

    Yukon specific fuel tax report

    Generic fuel collector summary form

    Diesel and related products

    Generic fuel tax report

    Yukon specific fuel tax report

    Generic fuel collector summary form

    Declaration of untaxed fuel

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

    Fuel tax bulletins

    Read our tax bulletins to understand the legislation. The legislation will prevail if there is any conflict in the wording of the documents.

    Read 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.

    1. Download and complete fuel collector forms for all relevant fuel types.
    2. Calculate the taxes you owe.

    How to submit

    1. Submit your fuel collector forms and all taxes you owe before the deadline.
      In person:
      2071 Second Avenue, 3rd floor, Whitehorse.
      We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      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.