Find out about distributor and vendor fuel tax licences

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 or if there is a change of ownership of an existing fuel vendor.
   • By email: [email protected]
   • By phone: 867-667-5345.
2. Prepare your company’s business plan showing how you will sell fuel to the Yukon, who is your Yukon fuel distributor(s) where fuel is coming from, and target market / fuel customers in the Yukon.
3. Get a copy of your Yukon Corporate Registry profile (status must be in compliance); or
   • get a copy of your Federal Incorporation Certificate if your business is federally incorporated.

Additional documents and other information may be required to comply with the Fuel Oil Tax Act and Regulations.

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 vendor application (FOT 2).
2. Attach a copy of the following:
   1. business plan;
   2. latest financial statements;
   3. lease agreement if your company did not own the business location where the fuel is going to be stored, or proof of ownership of the business location; and
   4. business registration from the Yukon Corporate Registry or 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. 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: [email protected]
   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

Displaying the licence

You must display your fuel distributor licence or fuel vendor licence at your sales location. It is valid for one physical location only. Each sales location must have its own licence.

Purchasing and selling fuel under a licence

Businesses with a fuel distributor licence can only sell fuel to licensed fuel vendors.

Businesses with a fuel vendor licence must purchase fuel from a licensed Yukon fuel distributor.

See a list of licensed fuel vendors and distributors.

When a licence ends or changes

You must notify the Government of Yukon’s Tax Administration Branch if:

• the business holding the licence changes name, address or ownership;
• the business ceases operation; or
• the licence will be voluntarily cancelled.

You will need to return the original licence to the Government of Yukon’s Tax Administration Branch.

Fuel invoices

All invoices should contain the following information:

• seller name and location;
• date of sale;
• name of purchaser;
• purchaser’s distributor or vendor permit number, or exempt permit number, if applicable;
• fuel type sold;
• number of litres of fuel oil sold;
• price per litre;
• the breakdown of applicable taxes (federal excise, Yukon fuel tax, GST and other levies); and
• any other information required by regulation.

Invoices that do not contain all the above information may not have sufficient evidence for a fuel tax refund.

Books and records

Every fuel distributor and vendor must:

• maintain books and records of fuel oil transactions in sufficient detail to permit examination and calculation of the tax; and
• keep these books and records for six years.

Exempt fuel tax

Fuel tax exemption permit holders must renew their permit annually. Listings are updated and forwarded to all fuel distributors before the effectivity date. Consult these listings to ensure permit holders are in good standing. For the most current listing, contact the Government of Yukon’s Tax Administration Branch.

Fuel tax exemption does not apply:

• to any sale from an unmanned card or key lock facility (see bulletin FOTA 005 for more information); or
• when pumped directly into the tank of a road vehicle.

Operators who use equipment for off-road commercial purposes still need a valid fuel tax exemption permit to be exempt from Yukon fuel taxes.

Permit holders can obtain fuel exempt from Yukon fuel tax by:

• purchasing fuel with an authorized permit from participating fuel sellers exempt at point of sale or through delivery to the off-road site; or
• submitting the proper form and receipts and obtaining a refund.

Heating fuel

For a point-of-sale exemption on heating fuel, the fuel must be used for space heating of buildings. The fuel is considered exempt if:

• you deliver fuel to a heating tank attached to a building; or
• you have sufficient evidence and records that the fuel is consumed for space heating purposes if picked up by the customer.

Otherwise, the fuel is taxed. See Heating fuel sales bulletin (FOTAA010) for more information.

How to contact Tax Administration

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: [email protected]

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

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.

See 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.

The Yukon fuel exemption program does not apply:

• to any sale from an unmanned card or key lock facility; or
• when pumped directly into the tank of a road vehicle. 

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.

• Yukon fuel tax report for breakdown of sales (YTD-6)
• Yukon fuel tax transaction report for breakdown of sales (YTG-6)

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 [email protected] 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

• Imports from out of jurisdiction (FTG-1).
• Acquisitions within jurisdiction from licensed collectors (FTG-2 ).
• Exports out of jurisdiction (FTG-3).
• Dispositions within jurisdiction to licensed collectors (FTG-4).

Yukon specific fuel tax report

• Distributors and vendor exempt sales (YTG-5).
• Breakdown of sales (YTG-6).

Fuel distributor summary form for gasoline and related products

• Summary form (FTG-Tax).

Diesel and related products

Generic fuel tax report

• Imports from out of jurisdiction (FTD-1).
• Acquisitions within jurisdiction from licensed collectors (FTD-2).
• Exports out of jurisdiction (FTD-3).
• Dispositions within jurisdiction to licensed collectors (FTD-4).

Yukon specific fuel tax report

• Distributors and vendor exempt sales (YTD-5).
• Breakdown of sales (YTD-6).

Generic fuel collector summary form for diesel and related products

• Summary form (FTD-Tax).

Declaration of untaxed fuel

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

• Declaration of untaxed fuel form (FOT 8).

Fuel tax bulletins

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

• Read fuel tax bulletins

Vendor duties

• Fuel vendors must submit the exempt sales to the distributor each month.
• If you are a vendor and also a distributor, follow the steps for distributor duties.
• Complete the FOT 8 Calculation of additional tax form if you transferred or used untaxed fuel for taxable purposes in the Yukon. You must submit this form and pay to the Government of Yukon by the 10th day of the following month.

Deadline

Your monthly exempt sales must be received by the fuel 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.

Generic fuel returns must report all imports, sales, exports and inventories held in the Yukon for the previous calendar month, even if there was no activity that month. 

Find individual generic fuel return forms. 

If you would like to use the Excel format for your convenience when making calculations, email us at [email protected] and we can provide them to you with explanations for each form.

Deadline

Submit your monthly generic fuel return to the Government of Yukon’s Tax Administration Branch by the 25th day of the following month, or the next business day if the 25th day falls on a weekend or holiday.

Before you submit

You will need to refer to detailed listings of fuel vendors and distributors for correct name and permit number. See the list of current licensed fuel vendors. 

1. Complete the generic fuel return for all relevant fuel types which includes the exempt sales.
   You must include back-up for exempt fuel sales, including heating fuel, in your submission. Back-up should include:
   • date of sale;
   • name of purchaser;
   • distributor or vendor permit number or exempt permit number;
   • address the fuel was delivered to;
   • quantity of fuel sold;
   • type of fuel sold;
   • the purpose for which the fuel oil is purchased (such as heating or electricity); and
   • any other information required by regulation.
     If you wish to substitute any part of the return with a facsimile or alternative type of back-up, please submit a request for approval to the Department of Finance’s Tax Administration Branch before doing so.
2. Calculate the taxes you owe.
3. Remit or pay your Yukon fuel tax owing, on or before the due date. 

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: [email protected]

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

How to pay or remit Yukon fuel tax

You can pay or remit Yukon fuel tax by cheque or Electronic Funds Transfer (EFT). 

Contact the Government of Yukon’s Tax Administration Branch for information on enrolling for payment by EFT.

Penalties and interest

Fuel tax returns and payments may be subject to penalties or interest if there are late, incorrect or incomplete. 

See the bulletin Late return policy for fuel distributor returns (FOTA002) for more information.

Bond deposit

Any person subject to remit tax under the Fuel Oil Tax Act may be required to deposit a bond or other satisfactory security, such as a surety or security bond through a financial institution.

Patterns of late return filing or incorrect reporting on monthly distributor returns increases the likelihood of a bond requirement and will be assessed on a case-by-case basis