Find out about distributor and vendor fuel tax licences

If you or your company sells any type of fuel to a consumer in the Yukon, you must have a valid fuel vendor licence.

There is no application fee and licences are not transferable.

Before you apply

1. Contact Tax Administration if you have any questions about your eligibility. Phone: 867-667-5345.
2. Get a copy of your business registration or Yukon Corporate Registry profile. Status must be in compliance.
3. Get a copy of your proof of building ownership or your lease agreement.

Apply for a licence

1. Complete the fuel vendor application (FOT 2).
2. Attach proof of your:
   • business registration or Yukon Corporate Registry profile; and 
   • proof of building ownership or lease agreement.
3. Submit your completed application 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. 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 courier:
   Government of Yukon
   Department of Finance, Tax Administration (B-5)
   2071 Second Avenue
   Whitehorse, Yukon 
   Y1A 1B2
   By mail:
   Government of Yukon
   Department of Finance, Tax Administration (B-5)
   Box 2703
   Whitehorse, Yukon
   Y1A 2C6

In the Yukon, consumers pay fuel tax at the point of sale. Tax exemptions for permitted activities is allowed under the Fuel Oil Tax Act.

Non-taxed fuel

Fuel purchased and used for the following purposes is exempt of tax:

• cooking;
• cleaning fluid or solvents;
• heating and processing;
• lubrication;
• laying or sprinkling on roads or streets;
• pharmaceutical or medical purposes; and
• space heating of buildings.

Fuel used for space heating

Fuel for space heating of buildings is exempt of tax in the Yukon.

You may provide point-of-sale fuel tax exemptions to these customers. To do this, you need to get and keep evidence that fuel was purchased and consumed for this purpose.

Read the Heating fuel sales bulletin (FOTA010) for more information.

Dyed fuels

In some jurisdictions, dyed fuel identifies non-taxed fuel. The Yukon does not use dyed fuel. Instead only sales to exempt permit holders are 'exempt of tax’.

Selling fuel to tax-exempt permit holders

Your customers may hold a fuel tax exemption permit for the following off-road commercial activities:

• farming;
• fishing;
• golf course operations;
• hunting or outfitting;
• logging;
• mining;
• sawmills;
• stationary generators;
• tourism; and
• trapping.

You may provide point-of-sale fuel tax exemptions to these customers. Read the Fuel tax exemptions for commercial purposes bulletin (FOTA006) for more information.

Selling fuel to the Government of Canada and the Government of Yukon

• The Government of Canada pays the Yukon fuel oil taxes.
• The Government of Yukon pays the federal excise tax as well as its own Yukon fuel oil tax.
• All sales to both governments must include these taxes. This took effect on July 1, 2010.

Reporting sales to governments

You must include taxable sales to governments in the following forms of your fuel tax remittance. This can be included under "own vendor" direct sales.

• Yukon fuel tax report for breakdown of sales (YTD-6)
• Yukon fuel tax transaction report for breakdown of sales (YTG-6)

The following forms are in PDF format. If you would like to use the Excel format for your convenience when making calculations, email us at yk.taxreturns@yukon.ca and we can provide them to you with explanations for each form.

Fuel distributor and collector forms

Gasoline and related products

Generic fuel tax report

• Imports from out of jurisdiction (FTG-1).
• Acquisitions within jurisdiction (FTG-2 ).
• Exports out of jurisdiction (FTG-3).
• Dispositions within jurisdiction (FTG-4).

Yukon specific fuel tax report

• Distributors and vendor exempt sales (YTG-5).
• Breakdown of sales (YTG-6).

Fuel distributor summary form for gasoline and related products

• Summary form (FTG-Tax).

Diesel and related products

Generic fuel tax report

• Imports from out of jurisdiction (FTD-1).
• Acquisitions within jurisdiction from licensed collectors (FTD-2).
• Exports out of jurisdiction (FTD-3).
• Dispositions within jurisdiction to licensed collectors (FTD-4).

Yukon specific fuel tax report

• Distributors and vendor exempt sales (YTD-5).
• Breakdown of sales (YTD-6).

Generic fuel collector summary form for diesel and related products

• Summary form (FTD-Tax).

Declaration of untaxed fuel

For untaxed fuel that has been imported, transferred or used for a taxable purpose.

• Declaration of untaxed fuel form (FOT 8).

Fuel tax bulletins

We provide fuel tax bulletins as an aid to understanding the Fuel Oil Tax Act and Regulations.

• Read fuel tax bulletins

Vendor duties

• Fuel vendors must remit tax to the distributor each month.
• If you are a vendor and also a distributor, follow the steps for distributor duties.
• Complete the FOT 8 Calculation of additional tax form if you transferred or used untaxed fuel for taxable purposes in the Yukon. You must complete this form within 10 days.

Deadline

Your monthly return of sales must be received by the distributor by the 10th day of the following month.

Distributor duties

Fuel distributors must remit a monthly generic fuel return to the Department of Finance.

Deadline

Submit your monthly generic fuel return to the Department of Finance by the 25th day of the following month.

Before you submit

You will need to prepare detailed listings of vendor and exempt sales. See the list of current licensed fuel vendors. 

1. Complete the fuel collector forms for all relevant fuel types.
2. Calculate the taxes you owe.

How to submit

Submit your completed return, 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 courier:
Government of Yukon
Department of Finance, Tax Administration (B-5)
2071 Second Avenue
Whitehorse, Yukon 
Y1A 1B2

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