How to File

When you import fuel into the province in bulk for your own use, you must pay fuel tax. Tax is due when the fuel enters the province. You use the Miscellaneous Payment of Tax form (FIN 135) to send in the tax owing. Please contact us to obtain a copy of this form.

Importing fuel in bulk includes fuel imported by pipeline, railcar, barge or truck, but does not include fuel in the supply tank of a vehicle. You may bring up to 182 litres of fuel into the province in the supply tank of a non-commercial vehicle without paying fuel tax.

If you bring fuel in the supply tank of a commercial motor vehicle, you must either obtain a motive fuel user permit or be registered under the International Fuel Tax Agreement. For more information, please see Bulletin MFT 008, International Fuel Tax Agreement.

You must be appointed a fuel collector under the Motor Fuel Tax Act if you are importing fuel into the province for re-sale.

Motor Fuel Tax Returns can be filed at the Ministry of Small Business and Revenue office:

• by mail or courier
• in person at a ministry office
• at a Consumer Taxation Branch Office
• at a Service BC - Government Agent office

Mailed returns must be postmarked on or before the due date. If you courier or hand-deliver a return, it must be received by the due date which is 15th day of the month following when the sales took place.

If the due date falls on a weekend or statutory holiday, the next business day is considered the due date.

If tax is owed, please include a cheque or money order made payable to the Minister of Finance. Please note, cheques cannot be post-dated for after the due date. A fee of $20 is charged for dishonoured cheques.