Carbon Tax is imposed in Newfoundland and Labrador by authority under the Revenue Administration Act and Regulations.
Provincial Carbon Tax Rates:
|Heavy fuel oil||$/litre||0.0637|
|Light fuel oil / diesel||$/litre||0.0537|
|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|
|High heat value coal||$/tonne||45.03|
|Low heat value coal||$/tonne||35.45|
- Provincial Government Releases Federally-Approved Made-in-Newfoundland and Labrador Approach to Carbon Pricing
- Carbon Tax Notice to Wholesalers
- 2019 Wholesaler Licence Application
- Gasoline and Carbon Products Inventory Return Bulletin No. RAA-CARBON-001 (December 2018)
- Gasoline and Carbon Products Retailer Inventory Return January 1, 2019
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 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)