Apply for a fuel tax refund

There are 2 types of fuel tax refund for gasoline, diesel or aviation fuel:

• fuel used for permitted activities; and
• fuel used for space heating.

Deadline

Applications must be received within 6 years of fuel purchases.

Fuel used for permitted activities

Eligibility

If you buy fuel for the following off-road commercial activities, you can apply for a fuel tax refund:

• farming;
• fishing;
• hunting or outfitting;
• logging;
• mining;
• sawmills;
• tourism; or
• trapping.

Fuel tax refunds are also authorized for off-road use by:

• golf course operations; or
• stationary generators.

Before you apply

1. Make sure your activity is commercial (except for golf courses and stationary generators). 

   • You must intend to earn a profit.

   • The common indicator for commercial activity is a reported profit.

     • We’ll use Canada Revenue Agency (CRA) benchmarks and tests to confirm that your activity is commercial and will lead to profitability.

     • Find an example of a test here.

   • We may ask you to submit a business plan, other financial information, or both.

   • You can submit additional information if you feel it will help you meet a commercial activity test.

2. Complete the application form FOT 6A.
3. Include these supporting documents:
   • a copy of the receipt showing fuel type, litres, date of sale, location of sale, and Yukon fuel taxes paid;
     • pre-authorization sales receipts will not be accepted;
   • a description of the type of equipment that used the fuel (include make, model and serial number);
   • the litres used in each piece of equipment over the refund period; and
   • the location where you used the fuel.
4. Attach a copy of valid documentation for the activity you undertake.
   • Farming: current property assessment.
   • Fishing: commercial fishing licence.
   • Logging: timber licence and cutting permit.
   • Mining: current claim status report. The claim expiry date should cover the current year or beyond. If the mining claim is not 100% owned by the applicant, attach a copy of the signed mining agreement
   • Outfitting: outfitting concession and annual outfitting operating certificate.
   • Sawmill: business licence.
   • Stationary generator: current property assessment.
   • Tourism: wilderness tourism licence.
   • Trapping: trapping licence.
   • Golf course: business licence.
5. Attach a copy of the entity profile from the Yukon corporate registry. The status must be “in compliance” or “active.”

Note: If your application and supporting documents are in different names, you will need to submit more information. Contact us before you apply.

Fuel used for space heating

You can also apply for a tax refund on fuel used for space heating.

Before you apply

1. Complete the Application for refund form FOT 6:
   • Check box 4(1) “Due to a lower rate of tax”.
2. Attach your supporting documents:
   • a copy of all fuel receipt(s) showing Yukon fuel taxes paid.
     • Pre-authorization sales receipts will not be accepted.

Apply for a refund

You can apply for a fuel tax refund after the fuel has been consumed.
Submit your completed application and supporting documents.
In person: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
Email: yk.taxreturns@yukon.ca
Mail: Government of Yukon
Department of Finance (B-1)
Box 2703
Whitehorse, Yukon
Y1A 2C6.