Fuel Tax Program: overview

How the Fuel Tax Program is administered, fuel tax rates and information for fuel wholesalers, retailers and consumers.

This document provides details on the Fuel Tax Program.

Information includes:

• how the Fuel Tax Program is administered
• fuel tax rates
• how tax is collected
• monthly reporting requirements
• refunds
• how interest, penalties and any unpaid tax is calculated
• indigenous fuel tax exemptions
• who needs to complete a self-assessment
• how to authorize a representative to speak on your behalf
• interjurisdictional carriers