Listing of Registered Consumers

When you sell fuel to a Registered Consumer certificate holder in British Columbia, you do not collect tax on the specific types or subcategories of fuel listed on their registered consumer certificate. There are four different types of registered consumers:

• Interjuridictional Rail – which may purchase locomotive fuel exempt of motor fuel and carbon taxes
• Interjurisdictional Air - which may purchase aviation and jet fuel exempt of carbon tax
• Feedstock – which may purchase specific types or subcategories of fuel exempt of carbon tax
• Non-energy – which may purchase specific types or subcategories of fuel exempt of carbon tax

A copy of your customer’s registered consumer certificate should be kept on file to substantiate the sale of fuel to your customer exempt of tax. A copy of this certificate or your customer’s certificate number may be requested when you submit your tax return or refund application.

Registered Consumers may have their certificates temporarily suspended, cancelled, or voluntarily closed, or their specific types or subcategories of fuel on their certificate updated. If a registered consumer certificate changes or the fuel types are updated, the new information will be displayed in the Summary of Changes section of the listing below.

You need to check this website on the first business day of each month to verify the status of your customer’s registered consumer certificate.

• If the website shows that a registered consumer certificate is suspended, cancelled, or voluntarily closed, you must collect tax on future fuel sales;
• If the website shows a change in a customer’s registered consumer fuel types or subcategories of fuels you must only sell the new fuel types exempt of tax
• If there is a difference between what your customer is telling you, and what their registered consumer certificate indicates compared to this web listing, you may confirm their information by contacting the ministry.

Please note:

• This listing will only be updated on the first business day of the month. The date and time of the last update will be noted on the web page.
• You may subscribe to this website and be sent a reminder when the listing is updated.

For questions and additional information regarding this list or registered consumers please contact FuelTax@gov.bc.ca or CarbonTax@gov.bc.ca