Find out about fuel permits for inter-provincial and through carriers (truckers)

  • Who needs to apply for a fuel permit?
  • Apply for an annual permit for Fuel Oil User (Trucker)
  • Find out about single trip permits (STP) and refunds
  • Cancel your annual fuel oil user permit
  • Submit your Quarterly Fuel Oil User (Trucker) returns
  • Apply for a Yukon litre credit

If you purchase, import or consume petroleum fuel products in Yukon, you are required to report and remit tax. This applies to truckers, inter-provincial carriers, through carriers, and individuals.


  1. Who needs to apply for a fuel permit?

    Yukon is not a member of the International Fuel Tax Agreement (IFTA). You need to apply for a permit for Yukon travel.

    Inter-provincial carriers

    You are an inter-provincial carrier if you:

    • travel from 1 province to another;
    • in a motor vehicle, ship, boat or aircraft; that
    • is used to transport freight or can be used to carry passengers.

    Through carriers

    You are a through carrier if you:

    • travel through Yukon without loading or unloading any cargo;
    • in a commercial transportation vehicle; that
    • is used to transport freight or can be used to carry passengers.

    Vehicle size

    You are subject to this tax if your vehicle meets the following criteria.

    A vehicle used, designed or maintained for transportation of freight or passengers; and

    • has 2 axles and the vehicle weight exceeds 26,000 pounds or 11,797 kilograms.
    • has 3 or more axles, regardless of the vehicle’s weight; or
    • includes a combination of vehicles and the total weight exceeds 26,000 pounds or 11,797 kilograms.

    All weights refer to gross weight or registered gross weight (whichever is heavier).

    Other consumers

    Anyone who imports more than 60.8 gallons or 230 litres of taxable fuel is required to report and remit tax within 10 days.

    Submit your application

    1. Complete the Calculation of additional tax due form (FOT 8).
    2. Submit your application.
      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
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

    Exceptions

    Cassiar and Atlin, BC

    You are not deemed to be an inter-provincial carrier if you:

    • use a commercial vehicle to make journeys between Yukon and Cassiar, BC, or Yukon and Atlin, BC.

    Recreation vehicles

    Recreational vehicles are not deemed to be inter-provincial or through carriers.


  2. Apply for an annual permit for Fuel Oil User (Trucker)

    Recommended if you or your company does 4 trips or more per month into or through Yukon.

    Fees

    A payment of CA$300 for your fuel permit bond must be received after your application is reviewed and approved to continue with the processing. Your bond will be held for the duration of your permit. If you choose to cancel your permit and it is in good standing, contact us by email or phone to get a refund.

    Aside from the refundable bond, there are no application, renewal, or emblem fees.

    Submit your application

    1. Complete the Annual fuel oil user permit application for inter-provincial carriers form (FOT 3).
    2. Submit your completed form.
      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
      Fax: 867-456-6709
      Mail: Government of Yukon
      Department of Finance, Tax Administration (B-5)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6
    3. Tax Administration will review your application and contact you for payment of the fuel permit bond.

    Pay your fuel permit bond

    Payment of a CA$300 bond must be received to continue processing your application.

    Pay with your credit card

    Phone: 867-667-5343 or 867-393-6930

    Pay via cash or cheque

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

    After your permit approval

    Emblems

    The Yukon weigh stations provide emblems to annual fuel permit holders. You will receive your emblem upon your 1st trip through Yukon.

    Emblems renew on April 1st each year for permits in good standing.

    Monitoring

    Yukon weigh stations receive regular updates of active annual fuel permit holders.

    Renewal date

    Annual fuel oil user permits are renewed on March 31st of each year and the permit is renewed or cancelled based on:

    • the number of trips; 
    • any missing tax returns; and
    • any outstanding taxes.

     You will receive a letter and Yukon trucker summary report after our year-end review.

     


  3. Find out about single trip permits (STP) and refunds

    Recommended if you or your company does 3 trips or less per month into or through Yukon. Some carriers prefer this option over an annual fuel oil user permit.

    Buy a single trip fuel permit

    If you do not have an annual fuel oil user permit, you must buy a single trip fuel permit. You can do this ahead of time online or when you pass through a Yukon weigh station.

    Cost

    Prepayment of 4 cents per kilometre travelled in Yukon for each trip.

    Apply for a fuel permit online

    Before you apply for a permit, you must be a carrier in good standing with the National Safety Code of your home jurisdiction.

    Before you start the online permit process, make sure you have everything you need, including:

    • current vehicle details, dimensions and weights;
    • route information; and
    • a credit card to pay the permit fee.

    Apply for a single trip fuel permit

    Apply for a fuel tax refund

    If you buy fuel while in Yukon, you have effectively paid fuel taxes twice. You can apply for a refund of fuel tax paid in Yukon.

    If no fuel is purchased while in Yukon, there is no further paperwork to be filed.

    Deadline

    Applications must be received within 6 years of the single trip fuel permit.

    Before you apply

    1. Download the form Single trip fuel tax refund for interprovincial or through carriers (FOT 7A); or
    2. Get the form in person: Yukon weigh stations.
    3. Gather your supporting documents:
      • a copy of your single trip fuel permit; and
      • copies of Yukon fuel receipts
        • pre-authorization sales receipts will not be accepted.

    Submit your application

    1. Complete your forms and supporting documentation.
    2. 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.

      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

  4. Cancel your annual fuel oil user permit

    You may cancel your permit at any time and receive your fuel bond back if you are in good standing.

    Apply to cancel your permit

    1. Submit any missing returns.
    2. Pay any outstanding returns or taxes owed.
    3. Notify Tax Administration requesting:
      • cancellation of your Annual Fuel Oil User permit; and
      • refund of your fuel bond.

        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
        Fax: 867-456-6709
        Mail: Government of Yukon
        Department of Finance, Tax Administration (B-5)
        Box 2703
        Whitehorse, Yukon
        Y1A 2C6

    Fuel permit bond refund

    Your fuel bond will be refunded after:

    • your account is deemed to be in good standing; and
    • your cancellation has been processed.

  5. Submit your Quarterly Fuel Oil User (Trucker) returns

    Annual permit holders must submit quarterly returns along with supporting documents and applicable tax payments.

    Deadline

    Quarterly returns and applicable tax payments are due on the 25th day of the month following the calendar quarter.

    Late returns penalty

    Late returns will be subject to a late penalty of CA$100 per incident in alignment with Section 30 (b) of the Yukon Fuel Oil Tax Act.

    Pay your quarterly fuel tax payable

    Pay with your credit card

    Phone: 867-667-5343 or 867-393-6930

    Pay via cash or cheque

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

    Submit your returns

    1. Download the Quarterly return of fuel oil imported into the Yukon in the fuel system of a vehicle form (FOT C).
    2. Gather copies of your supporting for Yukon fuel purchases. These can be receipts, invoices or statements of account and must show date of sale, location, type of fuel purchased and number of litres of fuel purchased.
    3. Submit your completed form 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@yukon.ca
      Fax: 867-456-6709
      Mail: Government of Yukon
      Department of Finance, Tax Administration (B-5) 
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6
      Courier:
      Government of Yukon
      Department of Finance, Tax Administration (B-5)
      2071 2nd Avenue
      Whitehorse, YT  Y1A 1B2

    If you already emailed the signed quarterly fuel tax return form to yk.taxreturns@yukon.ca you do not have to mail the original.

    If you have tax payable, submit the tax return and the payment or proof of payment together.


  6. Apply for a Yukon litre credit

    If you buy more fuel in the Yukon than you consume, you may be eligible for a litre credit.

    Eligibility

    You can apply for a refund of your Yukon litre credit when it reaches 5,000 litres or after December 31, whichever comes first. Credits are not carried from year to year.

    Refund applications will be considered only when an account is in good standing.

    Deadline

    Applications for the refund of fuel oil tax paid may be submitted by December 31st of each year. You have up to 6 years after the purchase to submit your application for a refund.

    Submit your application

    1. Download the Fuel oil user refund form (FOT 7).
    2. Gather your supporting documents:
      • proof of International Fuel Tax Agreement (IFTA) payments per quarter;

      • NWT proof of travel as applicable, one proof per quarter (example: bill of lading, receipt or invoice or statement of account, with NWT address);

      • Alaska proof of travel as applicable, one proof per quarter 
        (example: bill of lading, receipt or invoice or statement of account, with Alaska address).

    3. Submit your completed form and supporting documentation. 
      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
      Fax: 867-456-6709
      Mail: Government of Yukon
      Department of Finance, Tax Administration (B-5) 
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

Contact 

If you have questions about the annual fuel oil user permit, email Tax Administration at yk.taxreturns@yukon.ca or phone 867-667-5345.

If you have questions about single trip fuel permits, email the Whitehorse weigh station at weighstation.whitehorse@yukon.ca or phone 867-667-5729.