Register for motor fuel tax and carbon tax

Publication date: November 28, 2022

Fuel sellers

If you sell or plan to sell fuel in B.C., there are several different authorizations and programs that you may be required to apply or register for under the motor fuel tax and carbon tax.

Coloured fuel

If you plan to colour fuel or sell coloured fuel (lower taxed gasoline or diesel that is mixed with a specific dye to distinguish it from clear fuel), you must be authorized by the ministry.

Fuel tax exemption program

If you sell fuel to First Nations from a physical location (e.g. a gas station) on First Nations land, you may qualify for the Exempt Fuel Retailer Program.

Fuel purchasers

Registered consumers, air services and marine services

Certain types of businesses can apply to become registered consumers, registered air services or registered marine services. These registrations authorize you to purchase specific types of fuel without paying tax but require you to self-assess and pay tax when you use the fuel for a taxable purpose. If you do not meet the eligibility criteria, you may still be eligible to apply for refunds for the taxes paid on fuel used for a non-taxable purpose. See the following bulletins for full details:

International Fuel Tax Agreement (IFTA)

If you operate certain commercial motor vehicles interjurisdictionally across provincial or state boundaries, you must register under IFTA or obtain a motive fuel user permit from the Ministry of Transportation and Infrastructure each time your vehicle enters B.C. Learn more about:


You may be able to appeal a situation where you disagree with an action we have taken or a decision we have made. For example, if you are refused to be appointed as a collector, you can appeal the decision directly to the minister, and if still dissatisfied, appeal to the courts.

  • For more information on appeals and how to file, see Appeals.
eTaxBC online services

eTaxBC is the fastest way to register under IFTA for new IFTA carriers. Register now if you are a new user.


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Learn more about eTaxBC

eTaxBC is a convenient online service that allows you to manage your account, file returns, make payments and communicate with ministry staff.

Find out more about eTaxBC and what types of accounts are available.

Contact information

Contact us with your questions about the motor fuel tax or carbon tax.

Our hours of operation are Monday through Friday,
8:30am - 4:30pm.

Toll Free (within Canada and the U.S.A.):