Provincial Motive Fuel Tax Rates:
|Motive Fuel||Current Rates
* From December 1, 2017 to December 31, 2018, the gasoline tax rate was 20.5 cents per litre.
** June 2, 2016 to December 31, 2018, the diesel tax rate was 21.5 cents per litre.
Gasoline consumed in or by fishing, farming, logging, manufacturing and processing, transportation by boat, locomotives, generation of electricity and household fuels may be exempted from the tax.
Persons exempted from the tax on gasoline may apply to the Department of Finance for a tax rebate. However, persons exempted from the tax on diesel purchases must apply to the Department prior to the purchase of exempt diesel for an exemption permit.
- Gasoline Tax Retailer Inventory Refunds Bulletin – May 5, 2017 (32 KB)
- Gasoline Retailer Refund Application – June 1, 2017 (27 KB)
- Gasoline Retailer Refund Application – December 1, 2017 (28 KB)
- Tax e-Filing
- Application Forms to apply for a rebate of gasoline tax under the Revenue Administration Act
- Gasoline Tax Exemption Permit (For marked Diesel Only) (392 KB)
- Application for a rebate of gasoline tax under the Revenue Administration Act for Fishers/Farmers (390 KB)
- Fuel Tax Rebate Application – Other (408 KB)
- Gas Tax Rebate Summary Sheet (196 KB)
- Gas Tax Rebate Summary Sheet (Lab Border Zone Only- includes Labrador West (Labrador City & Wabush) and Southern Labrador (from Quebec border to and including the community of Red Bay) (196 KB)
- Tax Information Bulletins – Gasoline Tax
See Forms and Applications for a more extensive list.
For more information about corporate income taxes in Newfoundland and Labrador, please contact the Tax Administration Division.
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