Finance

Carbon Tax

To Receive Updates

Effective July 1, 2008, carbon tax applies to fuels, such as gasoline, diesel, natural gas, heating fuel, propane and coal, and to peat and tires when used to produce energy or heat.

Information will be added to this webpage as it becomes available. Please subscribe to this page if you wish to be automatically notified when changes are made.

Bulletins / Notices

General
	Carbon Tax Rate Changes - Updated
	British Columbia Carbon Tax
	Carbon Tax on Nisga'a Land
Fuel Sellers
	Notice to Fuel Sellers - Carbon Tax
	Notice to Marketable Natural Gas and Propane Sellers - Carbon Tax
	Notice to Deputy Collectors and Retail Dealers – Fuel Inventory - Updated
	Exempt Fuel Retailer Program
Fuel Purchasers
	Registered Consumer - Carbon Tax
	Registered Air Service and Registered Marine Service - Carbon Tax
	Non-Registered Air or Marine – Carbon Tax
	Self-Assessing Carbon Tax
	Exempt Fuel Retailer Program
	International Fuel Tax Agreement and Motive Fuel User Permits - MFT 008
Refunds
	Carbon Tax Refunds - Deputy Collectors and Retail Dealers
	Carbon Tax Refunds - Purchasers

Forms

Registration and Appointment
	Application for Appointment as a Collector – FIN 142
	Application for Registration as a Marketable Natural Gas or Propane Retail Dealer – FIN 115
	Application for Registration as a Registered Consumer – FIN 164
	Application for Registration as a Registered Air Service - FIN 123
	Application for Registration as a Registered Marine Service - FIN 155
	Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) - FIN 262
Tax Returns
	Carbon Tax Return – Collector FIN 175 (July 1, 2008 to June 30, 2009)
	Carbon Tax Return – Registered Consumer FIN 176 (July 1, 2008 to June 30, 2009)
	Carbon Tax Return - Marketable Natural Gas or Propane Retail Dealer FIN 106 (July 1, 2008 to June 30, 2009)
	Carbon Tax Return - Registered Air Service or Registered Marine Service FIN 105 (July 1, 2008 to June 30, 2009)
	Carbon Tax Return - Self Assessors FIN 112 (July 1, 2008 to June 30, 2009)
	Carbon Tax Return - Inventory FIN 103 (July 1, 2009) - Current Year FIN 103 (July 1, 2008)
	Carbon Tax Return - Miscellaneous FIN 162 (July 1, 2008 to June 30, 2009)
	Tax Return - Exempt Fuel Retailer FIN 412 - Under Construction
		FIN 412-2 - Schedule of Tax-Exempt Sales (please refer to the FIN 412-2 Instructions when completing this form)
		FIN 127 - Schedule 1 – Gasoline Purchases
		FIN 133 - Schedule 2 – Diesel Purchases
Refunds
	Refund Application/Return - Carbon Tax - Non-Registered Air or Marine FIN 171 (July 1, 2008 to June 30, 2009)
	Application for Refund of Carbon Tax Purchaser of Fuel FIN 108 (July 1, 2008 to June 30, 2009)
	Application for Refund of Carbon Tax Deputy Collector or Retail Dealer FIN 143 (July 1, 2008 to June 30, 2009)
Other
	Authorization or Cancellation of a Representative - FIN 151
	Certificate of Exemption as a Marketable Natural Gas or Propane Wholesale Dealer – FIN 187

Tax Rates

	Carbon Tax Rates by Fuel Type
	Conversion Factors for Fuel

Frequently Asked Questions

FAQs

Legislation

	Carbon Tax Act
	Carbon Tax Regulation
	Effective January 1, 2009: Amendments to the Carbon Tax Regulation and the Motor Fuel Tax Regulation

Websites

For a broad overview of the government’s climate action initiatives, see the Ministry of Finance Budget Website (opens in new window)

For a list authorizations, permits and certificate holders that can purchase fuel exempt under the Motor Fuel Tax Act and/or Carbon Tax Act

Contact Us