Register for motor fuel tax and carbon tax

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.

• See the bulletin Fuel Sellers (MFT-CT 001) (PDF, 240KB) for information on registration and other responsibilities for fuel sellers

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.

• See the bulletin Coloured Fuels (MFT-CT 003) (PDF, 253KB) for full details

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.

• To see if you’re eligible to register as an exempt fuel retailer and to learn more about the program, see the bulletin Sales to First Nations and the Fuel Tax Exemption Program (MFT-CT 002) (PDF, 330KB)

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:

• Registered Consumers (MFT-CT 004) (PDF, 181KB)
• Commercial Air or Marine Services (CT 005) (PDF, 171KB)

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:

• IFTA registration in B.C.
• Motive fuel user permits in B.C.

Appeals

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.