This new web page replaces and consolidates the ministry’s previous motor fuel tax web pages and carbon tax web pages. The ministry has also combined a number of existing motor fuel tax bulletins and carbon tax notices into single and more comprehensive bulletins.
Notices, bulletins and forms that are specific to a single Act or that overlap with both Acts are identified by the check boxes on the right hand side of this page.
Please subscribe to this page if you wish to be automatically notified when further changes are made. You may also wish to bookmark this page or add it to your “Favorites” for future reference.
If you have any comments or suggestions regarding this new format, please contact the ministry at FuelTax@gov.bc.ca
 Motor Fuel Tax (MFT)
 Carbon Tax (CT)
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Notices |
MFT |
CT |
| Notice to Collectors, Deputy Collectors and Retail Dealers - Fuel Tax Changes and Inventory Requirements (March 2012) |
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| Notice to Commercial Air Services With International Flights (February 2012) |
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| Notice to Biomethane Sellers (August 2011) |
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| Notice to Fuel and Tobacco Sellers - Tax-Exempt Sales to Status Indians and the Temporary Confirmation of Registration Document (July 2011) |
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| Budget 2012 Tax Change Summary |
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| Application of Penalty and Interest for Overdue Carbon Tax Returns (June 2010) |
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| Notice to Natural Gas Producers and Processors: Flared or Incinerated Natural Gas, and Acid or Waste Gas (June 2010) |
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| Notice to Propane Sellers - Carbon Tax (March 2010) |
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| Off-Highway Motor Fuel Tax Refunds (March 2010) |
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| Notice to Tsawwassen First Nation Customers (September 2009) |
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| Notice to Petroleum Agents – Refunds of Tax paid on Fuel Used for Pumping Petroleum Products (August 1998) |
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| Inventory Notices (All Years): |
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Bulletins – For Fuel Sellers |
MFT |
CT |
| MFT-CT 001 - Fuel Sellers |
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| MFT-CT 002 - Sales to Status Indians and Indian Bands and the Exempt Fuel Retailer Program |
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| MFT-CT 003 - Coloured Fuels |
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| MFT-CT 005 - Tax Rates on Fuels |
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| Notice to Natural Gas and Propane Sellers – Carbon Tax |
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Bulletins – For Fuel Purchasers |
MFT |
CT |
| MFT-CT 004 - Registered Consumers |
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| MFT-CT 006 - Self-Assessing Motor Fuel and Carbon Tax |
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| MFT-CT 008 - International Fuel Tax Agreement and Motive Fuel User Permits |
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| MFT 007 - Fuel Used by the Oil and Gas Industry | |
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| MFT 010 - Fuel Used by the Logging and Mining Industries | |
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| CT 005 - Commercial Air or Marine Services |
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Bulletins – For Fuel Refunds |
MFT |
CT |
| MFT-CT 007 - Refunds for Deputy Collectors and Retail Dealers |
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| MFT 002 - Motor Fuel Tax Refunds for Purchasers | |
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| MFT 004 - Fuel Tax Refund Program for Persons with Disabilities | |
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| MFT 009 - International Air Cargo Refunds | |
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| MFT 013 - Refunds for the Ready-Mixed Concrete Industry | |
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| CT 002 - Carbon Tax Refunds for Purchasers | |
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Bulletins – General |
MFT |
CT |
| CTB 002 - Sales to Federal, Provincial, Municipal and Indian Band Government Bodies |
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| CTB 005 - Penalty and Interest for Overdue Tax Returns and Tax Assessments |
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| CTB 007 - Exemption for Members of the Diplomatic and Consular Corps |
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| GEN 001 - Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts |
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| GEN 003 - Appeals of Tax Assessments, Disallowed Refunds or Other Determinations |
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| GEN 008 - Refunds of Overpayment of Tax |
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| GEN 009 - Understanding your Consumer Tax Audit |
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| GEN 010 - Director’s Liability |
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| GEN 011 - Collecting Unpaid Taxes |
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| GEN 013 - Provincial Taxes on Nisga’a Lands |
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| GEN 014 - Statistical Sampling |
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Application/Registration Forms |
MFT |
CT |
| FIN 142 - Application for Appointment as a Collector |
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| FIN 262 - Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) |
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| FIN 363 - Application for Carrier Licence: International Fuel Tax Agreement (IFTA) |
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| FIN 119 - Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities | |
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| FIN 461 - Application for Authorization to Sell Coloured Fuel | |
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| Application as a Bulk Agent (Please contact the ministry) | |
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| FIN 115 - Application for Registration as a Natural Gas Retail Dealer | |
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| FIN 123 - Application for Registration as a Registered Air Service | |
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| FIN 155 - Application for Registration as a Registered Marine Service | |
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| FIN 164 - Application for Registration as a Registered Consumer under the Carbon Tax Act |
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| FIN 165 - Application for Registration as a Registered Consumer under the Motor Fuel Tax Act | |
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Tax Returns |
MFT |
CT |
| FIN 360 - IFTA Electronic Quarterly Tax Return |
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| FIN 360 - Q3, 2010 to present |
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| FIN 360 - Q3, 2008 to Q2, 2010 |
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| FIN 360 - Q1, 2006 to Q2, 2008 |
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| FIN 412 - Tax Return - Exempt Fuel Retailer |
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 FIN 127 - Schedule 1 – Gasoline Purchases
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FIN 133 - Schedule 2 – Diesel Purchases |
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FIN 412/2 - Schedule of Sales of Tax-Exempt Fuels to Indians or Indian Bands |
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| Generic Tax Return(Please contact the ministry) | |
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| FIN 135 - Miscellaneous Payment of Tax | |
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South Coast British Columbia Transportation Tax Return
FIN 427 (April 1, 2012 - Current)
FIN 427 (January 1, 2010 - March 31, 2012)
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| FIN 450 - British Columbia Transit Tax Return (Victoria) | |
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| FIN 451 - Natural Gas Consumed by Internal Combustion Engines | |
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Motor Fuel Tax Return - Inventory
FIN 154 (April 1, 2012) Current Year - TransLink Only
FIN 154 (January 1, 2010) | |
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Carbon Tax Return - Inventory
FIN 103 (July 1, 2011)
FIN 103 (July 1, 2010)
FIN 103 (January 1, 2010)
FIN 103 (July 1, 2009)
FIN 103 (July 1, 2008) | |
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Carbon Tax Return - Registered Air Service or Registered Marine Service
FIN 105 (July 1, 2011 to June 30, 2012) - Current Year
FIN 105 (July 1, 2010 to June 30, 2011)
FIN 105 (January 1, 2010 to June 30, 2010)
FIN 105 (July 1, 2009 to December 31, 2009)
FIN 105 (July 1, 2008 to June 30, 2009) | |
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Carbon Tax Return - Natural Gas Retail Dealers
FIN 106 (July 1, 2011 to June 30, 2012) - Current Year
FIN 106 (July 1, 2010 to June 30, 2011)
FIN 106 (January 1, 2010 to June 30, 2010)
FIN 106 (July 1, 2009 to December 31, 2009)
FIN 106 (July 1, 2008 to June 30, 2009) | |
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Carbon Tax Return - Self Assessors
FIN 112 (July 1, 2011 to June 30, 2012) - Current Year
FIN 112 (July 1, 2010 to June 30, 2011)
FIN 112 (January 1, 2010 to June 30, 2010)
FIN 112 (July 1, 2009 to December 31, 2009)
FIN 112 (July 1, 2008 to June 30, 2009) | |
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Carbon Tax Return - Miscellaneous
FIN 162 (July 1, 2011 to June 30, 2012) - Current Year
FIN 162 (July 1, 2010 to June 30, 2011)
FIN 162 (January 1, 2010 to June 30, 2010)
FIN 162 (July 1, 2009 to December 31, 2009)
FIN 162 (July 1, 2008 to June 30, 2009) | |
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Carbon Tax Return – Collector
FIN 175 (July 1, 2011 to June 30, 2012) - Current Year
FIN 175 (July 1, 2010 to June 30, 2011)
FIN 175 (January 1, 2010 to June 30, 2010)
FIN 175 (July 1, 2009 to December 31, 2009)
FIN 175 (July 1, 2008 to June 30, 2009) | |
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Carbon Tax Return – Registered Consumer
FIN 176 (July 1, 2011 to June 30, 2012) - Current Year
FIN 176 (July 1, 2010 to June 30, 2011)
FIN 176 (January 1, 2010 to June 30, 2010)
FIN 176 (July 1, 2009 to December 31, 2009)
FIN 176 (July 1, 2008 to June 30, 2009) | |
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Refund Forms |
MFT |
CT |
| FIN 141 - Fuel used for the Logging and Mining Industry | |
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| FIN 147 - Application for Refund of Motor Fuel Tax Purchaser of Fuel | |
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| FIN 152 - Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer | |
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| FIN 159 - Fuel used in Stationary Engines | |
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| FIN 413/NNMFT - Application for Refund of Motor Fuel Tax (Nisga'a Nation Taxation Agreement) | |
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| FIN 472 - Application for Refund of Provincial Fuel Tax for Persons with Disabilities | |
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Application for Refund of Carbon Tax Purchaser of Fuel
FIN 108 (July 1, 2011 to June 30, 2012) - Current Year
FIN 108 (July 1, 2010 to June 30, 2011)
FIN 108 (January 1, 2010 to June 30, 2010)
FIN 108 (July 1, 2009 to December 31, 2009)
FIN 108 (July 1, 2008 to June 30, 2009) | |
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Application for Refund of Carbon Tax Deputy Collector or Retail Dealer
FIN 143 (July 1, 2011 to June 30, 2012) - Current Year
FIN 143 (July 1, 2010 to June 30, 2011)
FIN 143 (January 1, 2010 to June 30, 2010)
FIN 143 (July 1, 2009 to December 31, 2009)
FIN 143 (July 1, 2008 to June 30, 2009) | |
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Refund Application/Return - Carbon Tax - Non-Registered Air or Marine
FIN 171 (July 1, 2011 to June 30, 2012) - Current Year
FIN 171 (July 1, 2010 to June 30, 2011)
FIN 171 (January 1, 2010 to June 30, 2010)
FIN 171 (July 1, 2009 to December 31, 2009)
FIN 171 (July 1, 2008 to June 30, 2009) | |
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Miscellaneous Forms and Information |
MFT |
CT |
| FIN 87 - Appeal to Minister |
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| FIN 151 - Authorization or Cancellation of a Representative |
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| FIN 386 - Notice of Change of Business/Location Address or Business Name |
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| FIN 447 - Application for Clearance Authorization |
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| FIN 465 - Certificate of Exemption as a Farmer | |
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| FIN 438 - Coloured Fuel Account Certification | |
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| FIN 476 - Dye Stock Report Form | |
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| Pump labels | |
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| IFTA Decals | |
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| FIN 187 - Certificate of Exemption as a Natural Gas Wholesale Dealer | |
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| Conversion Factors for Fuel | |
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| Carbon Tax Rates by Fuel Type – From January 1, 2010 | |
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| Carbon Tax Rates by Fuel Type – To December 31, 2009 | |
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Frequently Asked Questions |
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Legislation |
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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 of authorizations, permits and certificate holders that can either purchase coloured fuel for resale or purchase specific type(s) of fuel exempt from security or tax under the Motor Fuel Tax Act and/or Carbon Tax Act, please select the specific authorization or permit type you are seeking:
South Coast British Columbia Transportation Service Region (SCTA) Map
(select "Major Road Network Map" from the Related Documents section in the middle and right of the page)
Victoria Regional Transit Service Area (VRTA) Map
Revenue Canada Agency (CRA)
International Fuel Tax Agreement (IFTA)
Federation of Tax Administrators (USA) - (FTA)
Fuel Tax Council (FTC) |
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