Reporting and paying motor fuel tax and carbon tax

Last updated on March 7, 2024

If you sell or plan to sell fuel in B.C., you may have responsibilities and obligations for reporting, collecting and paying motor fuel tax or security and/or carbon tax or security. 

Due dates

Generally, you must submit your tax return and payment by the 15th day of the first month following the month in which you use or sell the fuel. However, you may be given a less frequent filing requirement depending on your annual fuel activity.

The exceptions to the due date are:

  • Self Assessor Returns (Carbon Tax) – due the 28th day of the month following the month you use the fuel
  • Self Assessor Returns (Motor Fuel - Natural Gas) – due the last day of the month following the month you use the fuel
  • Carbon Tax Inventory Return – due the 15th day of the month that the tax rate change takes effect. For example, if the tax rate change is April 1, the due date for the inventory return is April 15.
  • IFTA Returns – due by the last day of the month following the end of the quarter (for example, Q1 January 1 to March 31 is due April 30)
  • If the due date falls on a weekend or B.C. statutory holiday – the next business day is considered the due date

If your tax return and payment are not received on time, penalties and interest may be applied and, where applicable, any commission or inventory allowance claimed is not allowed.

Reporting and filing returns

Scheduled filers

All taxpayers with motor fuel tax and carbon tax accounts on a scheduled filing frequency (for example, monthly, quarterly or annually) must file returns online using eTaxBC. You can find your returns by account type when you log on.

Log on to eTaxBC

Don't have access to eTaxBC? Enrol now and learn more about eTaxBC.

Non-scheduled filers

If you’re required to file a return and you don’t have a scheduled filing frequency set by us (for example, you’re self-assessing tax one-time only), please contact us at FuelTax@gov.bc.ca to open the applicable tax account. Once you have a tax account set up by us, you can file your returns online using eTaxBC or you can file a PDF return.

Don’t have access to eTaxBC? Enrol now and learn more about eTaxBC.

Payments

Payments must be made in Canadian dollars. Each payment method has different rules for being considered on time.

The easiest way to pay is through eTaxBC. Payments are considered on time if they’re posted to eTaxBC and the funds are negotiable by 11:59 pm (Pacific Time) on the due date.

Log on to eTaxBC

If you choose not to pay using eTaxBC, you can make account payments by:

Electronic funds transfer or wire transfer

To be considered on time the payment must be posted to the Province of B.C. on the due date. To successfully submit a payment through EFT or wire transfer, you must:

  1. Provide your financial institution the account information below
  2. Validate your payment by sending us your payment details

Note: You may want to ask your financial institution if service charges apply.

Instructions for your financial institution

 

Electronic funds transfer (EFT)

Account Name
Province of British Columbia
MOTOR FUEL & CARBON TAX Vendor EFT Remittance Account

Transit and Institution Number 
00120-001

Account Number
1150-080

Banking Institution
Bank of Montreal
1225 Douglas St.

Victoria, BC V8W2E6

 

Wire transfer

Banking Institution
Bank of Montreal
1225 Douglas St.
Victoria, British Columbia, Canada
V8W2E6

S.W.I.F.T.BIC CODE
BOFMCAM2

Beneficiary Customer
00121150080
Province of British Columbia
MOTOR FUEL & CARBON TAX Vendor EFT Remittance Account
4464 Markham St.
Victoria, BC V8Z 7X8

How to validate your payment

When you pay by EFT or wire transfer, you must send the following information to RSBCClientCare@gov.bc.ca

  • Account numbers
  • The period the payment is for
  • Split payment information (if applicable)
    • For example, if you’re making one payment to pay for two or more accounts (or returns), provide the breakdown of how much is to be applied to each and the applicable periods.
  • The total amount of the payment being made
  • Any other information that will assist in processing your payment

Bill payment service through your bank

To be considered on time the payment must be posted to the Province of B.C. on the due date. Bill payment services can generally be accessed through:

  • Your online banking account
  • An automated teller machine (ATM)
  • Telephone banking
  • A teller in person

To pay your taxes using a bill payment service you need to add a payee for your tax account to your bank account. To add a new payee to your bank account you need to know your account number and our payee name. The payee name you need to use depends on the type of tax account you are paying a tax return for:

 

Carbon tax accounts

You should be able to find us listed with your bank under the following payee name:

  • BC - CARBON TAX

Note: Some banks and financial institutions will use a variation of the payee name above. If you can't find us, call your bank for assistance.

Your carbon tax account number starts with three letters followed by eight numbers (e.g. ABC12345678). You will find your account number listed on your eTaxBC homepage. If you don’t have an account, contact us to open one for you.

 

Motor fuel tax accounts

You should be able to find us listed with your bank under the following payee name:

  • BC - MOTOR FUEL TAX

Note: Some banks and financial institutions will use a variation of the payee name above. If you can't find us, call your bank for assistance.

Your motor fuel tax account number starts with three letters followed by eight numbers (e.g. ABC12345678). You will find your account number listed on your eTaxBC homepage. If you don’t have an account, contact us to open one for you.

 

IFTA carrier accounts

You should be able to find us listed with your bank under the following payee name:

  • BC - IFTA CARRIER

Note: Some banks and financial institutions will use a variation of the payee name above. If you can't find us, call your bank for assistance.

Your IFTA account number starts with "BC" followed by two letters and nine numbers (e.g. BCDE123456789). You will find your account number listed on your eTaxBC homepage. If you don’t have an account, contact us to open one for you.

Cheque or money order

Must be made payable to the Minister of Finance and either mailed or couriered.

 

Mailing address

Ministry of Finance
PO Box 9447 Stn Prov Govt
Victoria, BC  V8W 9V7

Your payment (and return if required) will be considered on time if the envelope is postmarked by Canada Post on or before the due date. A business postage meter mark is not sufficient.

 

Courier address

Fact Support Processing Centre
1100 – 4464 Markham Street
Victoria, BC  V8Z 7X8

Your tax payment (and return if required) will be considered on time if it is received by the ministry by the close of business at 4:30 pm (Pacific Time) on the due date.

 

eTaxBC online services

You can manage your account, file returns and make payments online using eTaxBC.

Log on to eTaxBC

For help with eTaxBC, visit our eTaxBC help guide.

Don't have access to eTaxBC? Enrol now and learn more about eTaxBC.

Report suspected tax non-compliance

If you know or suspect a person or business isn’t complying with B.C. tax laws, you can anonymously report them using the online tip form.

Submit an online tip

You can also submit a tip over the phone 24 hours a day, 7 days a week at 1-877-977-0858.

Appeals

You may be able to appeal if you disagree with an action we have taken or a decision we have made, such as refusal to appoint you as a collector.

Contact information

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

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

Within Canada and the U.S.A. Toll Free
1-877-388-4440