Find out about fuel permits for inter-provincial and through carriers (truckers)

Recommended if you or your company does 4 trips or more per month into or through the Yukon.

Fees

A payment of CA$300 for your fuel permit bond must be received after your application is reviewed and approved to continue with the processing. Your bond will be held for the duration of your permit. If you choose to cancel your permit and it is in good standing, contact us by email or phone to get a refund.

Aside from the refundable bond, there are no application, renewal, or emblem fees.

Submit your application

1. Complete the Annual fuel oil user permit application for inter-provincial carriers form (FOT 3).
2. Submit your completed form.
   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
   Fax: 867-456-6709
   Mail: Government of Yukon
   Department of Finance, Tax Administration (B-5)
   Box 2703
   Whitehorse, Yukon
   Y1A 2C6
3. Tax Administration will review your application and contact you for payment of the fuel permit bond.

Pay your fuel permit bond

Payment of a CA$300 bond must be received to continue processing your application.

Pay with your credit card

Phone: 867-667-5343 or 867-667-5811

Pay via cash or cheque

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.
Mail: Government of Yukon
Department of Finance, Tax Administration (B-5)
Box 2703
Whitehorse, Yukon
Y1A 2C6

After your permit approval

Emblems

The Yukon weigh stations provide emblems to annual fuel permit holders. You will receive your emblem upon your 1st trip through the Yukon.

Emblems renew on April 1st each year for permits in good standing.

Monitoring

Yukon weigh stations receive regular updates of active annual fuel permit holders.

Renewal date

Annual fuel oil user permits are renewed on March 31st of each year and the permit is renewed or cancelled based on:

• the number of trips; 
• any missing tax returns; and
• any outstanding taxes.

 You will receive a letter and Yukon trucker summary report after our year-end review.

Recommended if you or your company does 3 trips or less per month into or through the Yukon. Some carriers prefer this option over an annual fuel oil user permit.

Buy a single trip fuel permit

If you do not have an annual fuel oil user permit, you must buy a single trip fuel permit. You can do this ahead of time online or when you pass through a Yukon weigh station.

Cost

Prepayment of 4 cents per kilometre travelled in the Yukon for each trip.

Apply for a fuel permit online

Before you apply for a permit, you must be a carrier in good standing with the National Safety Code of your home jurisdiction.

Before you start the online permit process, make sure you have everything you need, including:

• current vehicle details, dimensions and weights;
• route information; and
• a credit card to pay the permit fee.

Apply for a single trip fuel permit

Apply for a fuel tax refund

If you buy fuel while in the Yukon, you have effectively paid fuel taxes twice. You can apply for a refund of fuel tax paid in the Yukon.

If no fuel is purchased while in the Yukon, there is no further paperwork to be filed.

Deadline

Applications must be received within 6 years of the single trip fuel permit.

Before you apply

1. Download the form Single trip fuel tax refund for interprovincial or through carriers (FOT 7A); or
2. Get the form in person: Yukon weigh stations.
3. Gather your supporting documents:
   • a copy of your single trip fuel permit; and
   • copies of Yukon fuel receipts
     • pre-authorization sales receipts will not be accepted.

Submit your application

1. Complete your forms and supporting documentation.
2. 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.
   
   Mail: Government of Yukon
   Department of Finance (B-1)
   Box 2703
   Whitehorse, Yukon
   Y1A 2C6

You may cancel your permit at any time and receive your fuel bond back if you are in good standing.

Apply to cancel your permit

1. Submit any missing returns.
2. Pay any outstanding returns or taxes owed.
3. Notify Tax Administration requesting:
   • cancellation of your Annual Fuel Oil User permit; and
   • refund of your fuel bond.
     
     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
     Fax: 867-456-6709
     Mail: Government of Yukon
     Department of Finance, Tax Administration (B-5)
     Box 2703
     Whitehorse, Yukon
     Y1A 2C6

Fuel permit bond refund

Your fuel bond will be refunded after:

• your account is deemed to be in good standing; and
• your cancellation has been processed.

Quarterly fuel oil user (trucker) returns

Annual permit holders must submit quarterly returns along with supporting documents and applicable tax payments.

Deadline

Quarterly returns and applicable tax payments are due on:

• the 25th day of the month following the calendar quarter.

Late returns penalty

Late returns will be subject to a late penalty of CA$100 per incident in alignment with Section 30 (b) of the Yukon Fuel Oil Tax Act.

Other consumers

You must report and remit tax within 10 days if you:

• import more than 60.8 gallons or 230 litres of taxable fuel; or
• transferred or used untaxed fuel for taxable purposes in the Yukon. 

Before you submit

Quarterly fuel user (trucker) returns

1. Download the Quarterly return of fuel oil imported into the Yukon in the fuel system of a vehicle form (FOT C).
2. Gather copies of your supporting for Yukon fuel purchases. These can be receipts, invoices or statements of account and must show date of sale, location, type of fuel purchased and number of litres of fuel purchased.

Other consumers

Complete the Calculation of additional tax due form (FOT 8).

Pay your fuel tax payable

Fuel oil user permit holders only

Fuel oil user permit holder can pay with credit card by phoning: 867-667-5343 or 867-667-5811.

Pay via cash or cheque

Pay by cash or cheque at the Inquiry and cash desk, 2071 Second Avenue, Whitehorse, Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.

Submit your complete forms or returns and applicable payments

Submit your completed form, supporting documents and applicable payment or proof of payment using the following methods.

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

By fax: 867-456-6709

By Courier: 
Government of Yukon
Department of Finance, Tax Administration (B-5)
2071 2nd Avenue
Whitehorse, Yukon  Y1A 1B2

By regular mail:
Government of Yukon
Department of Finance, Tax Administration (B-5) 
Box 2703
Whitehorse, Yukon  Y1A 2C6

Note

If you already emailed the signed quarterly fuel tax return form to yk.taxreturns@yukon.ca you do not have to mail the original.

If you have tax payable, submit the tax return and the payment or proof of payment together.

If you buy more fuel in the Yukon than you consume, you may be eligible for a litre credit.

Eligibility

You can apply for a refund of your Yukon litre credit when it reaches 5,000 litres or after December 31, whichever comes first. Credits are not carried from year to year.

Refund applications will be considered only when an account is in good standing.

Deadline

Applications for the refund of fuel oil tax paid may be submitted by December 31st of each year. You have up to 6 years after the purchase to submit your application for a refund.

Submit your application

1. Download the Fuel oil user refund form (FOT 7).
2. Gather your supporting documents:

   • proof of International Fuel Tax Agreement (IFTA) payments per quarter;

   • NWT proof of travel as applicable, one proof per quarter (example: bill of lading, receipt or invoice or statement of account, with NWT address);

   • Alaska proof of travel as applicable, one proof per quarter 
     (example: bill of lading, receipt or invoice or statement of account, with Alaska address).

3. Submit your completed form and supporting documentation. 
   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
   Fax: 867-456-6709
   Mail: Government of Yukon
   Department of Finance, Tax Administration (B-5) 
   Box 2703
   Whitehorse, Yukon
   Y1A 2C6