NOTICE: Repeal of Provincial Carbon Tax
The Government of Canada has mandated provinces to update carbon tax rates and remove exemptions to align with federally proposed changes for 2023 to 2030.
The Government of Newfoundland and Labrador disagrees with the federal approach, which includes, among others, the removal of carbon tax exemptions on home heating fuel, municipal operations, and intra-provincial aviation.
As a result, the Government of Canada is imposing its federal Fuel Charge (the backstop) on Newfoundland and Labrador; and the province is repealing its legislation and will no longer collect carbon tax as of July 1, 2023.
Provincial Carbon Tax
As of 12:01 a.m. on July 1, 2023:
- Wholesalers and retailers of carbon products should cease to charge the provincially administered carbon tax.
- Retailers should also record their inventory of carbon products and may apply for a refund of carbon tax paid on those inventories through the following application – Carbon Retailer Refund Application (July 1, 2023)
Federal Fuel Charge
Effective July 1, 2023, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador will become listed provinces under the federal Greenhouse Gas Pollution Pricing Act. This means that fuel used in these jurisdictions will be subject to the fuel charge under the Act.
For information pertaining to the Government of Canada’s new Fuel Charge, please visit their website at Federal Fuel Charge or call 1-866-330-3304.
Provincial Carbon Tax Rates:
Carbon Product | Unit | Carbon Tax Rates Effective From July 1, 2021 to April 30, 2022 |
Carbon Tax Rates Effective From May 1, 2022 to June 30, 2023 |
---|---|---|---|
Gasoline | $/litre | 0.0884 | 0.1105 |
Light Fuel Oil (Diesel) | $/litre | 0.1073 | 0.1341 |
Propane | $/litre | 0.0619 | 0.0774 |
Butane | $/litre | 0.0712 | 0.0890 |
Ethane | $/litre | 0.0408 | 0.0509 |
Gas Liquids | $/litre | 0.0666 | 0.0832 |
Heavy Fuel Oil | $/litre | 0.1275 | 0.1593 |
Kerosene | $/litre | 0.1033 | 0.1291 |
Methanol | $/litre | 0.0439 | 0.0549 |
Naphtha | $/litre | 0.0902 | 0.1127 |
Petroleum Coke | $/litre | 0.1535 | 0.1919 |
Pentanes Plus | $/litre | 0.0712 | 0.0890 |
Coke oven gas | $/cubic metre | 0.0280 | 0.0350 |
Marketable natural gas | $/cubic metre | 0.0783 | 0.0979 |
Non-marketable natural gas | $/cubic metre | 0.1034 | 0.1293 |
Still gas | $/cubic metre | 0.1080 | 0.1350 |
Coke | $/tonne | 127.19 | 158.99 |
High heat value coal | $/tonne | 90.07 | 112.58 |
Low heat value coal | $/tonne | 70.90 | 88.62 |
Combustible waste | $/tonne | 79.89 | 99.87 |
-
- Carbon Retailer Refund Application (July 1, 2023)
- Carbon Products Inventory Return (May 1, 2022)
- Carbon Products Tax Rates and Inventory Return Bulletin No. RAA-CARBON-004 (May 1, 2022)
- Carbon Products Inventory Return (July 1, 2021)
- Carbon Product Tax Rates and Inventory Return Bulletin No. RAA-CARBON-003 (May 31, 2021)
- Gasoline and Carbon Products Inventory Return (November 7, 2020)
- Gasoline and Carbon Product Tax Rates and Inventory Return Bulletin No. RAA-CARBON-002 (November 7, 2020)
- 2019 Wholesaler Licence Application
- Gasoline and Carbon Products Inventory Return Bulletin No. RAA-CARBON-001 (December 2018)
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.
Application Forms to apply for a rebate of gasoline tax under the Revenue Administration Act
- Gasoline and Carbon Tax Exemption Permit Application (For Marked Diesel Only)
- Application for a rebate of gasoline/carbon tax under the Revenue Administration Act for Fishers/Farmers
- Application for a rebate of gasoline/carbon tax under the Revenue Administration Act – Other
- Gasoline/Carbon Tax Rebate Summary Sheet