Carbon Tax

Carbon Tax is imposed in Newfoundland and Labrador by authority under the Revenue Administration Act and Regulations.

Provincial Carbon Tax Rates:

Fuel Source Unit Rate
Butane $/litre 0.0356
Ethane $/litre 0.0204
Gas liquids $/litre 0.0333
Gasoline $/litre 0.0442
Heavy fuel oil $/litre 0.0637
Kerosene $/litre 0.0516
Light fuel oil $/litre 0.0537
Methanol $/litre 0.0220
Naphtha $/litre 0.0451
Petroleum coke $/litre 0.0767
Pentanes plus $/litre 0.0356
Propane $/litre 0.0310
Coke oven gas $/cubic metre 0.0140
Marketable natural gas $/cubic metre 0.0391
Non-marketable natural gas $/cubic metre 0.0517
Still gas $/cubic metre 0.0540
Coke $/tonne 63.59
High heat value coal $/tonne 45.03
Low heat value coal $/tonne 35.45
Combustible waste $/tonne 39.95

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