Motor Fuel Tax and Carbon Tax Forms

The current version of each form is listed below.  If you need a tax return or refund form for a past reporting period, review the previous versions of the forms.

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You can identify which tax the form applies to by the title:

  • MFT = Motor Fuel Tax only
  • CT = Carbon Tax only

Applications

Motor Fuel Tax and Carbon Tax Applications
Number Application Form Name eTaxBC Online Form
FIN 115 Natural Gas Retail Dealer Application (CT) (PDF) N/A
FIN 119 Registration for the Fuel Tax Refund Program (MFT) (PDF)  Logon Not Required
FIN 123 Registered Air Service Application (CT) (PDF) N/A
FIN 142 Collector Application (MFT/CT) (PDF) N/A
FIN 155 Registered Marine Service Application (CT) (PDF) N/A
FIN 164 Registered Consumer Application (CT) (PDF) N/A
FIN 165 Registered Consumer Application (MFT) (PDF) N/A
FIN 262 Exempt Fuel Retailer (EFR) Application (MFT/CT) (PDF) N/A
FIN 363 International Fuel Tax Agreement (IFTA) Carrier Licence Application (MFT) (PDF) Logon Not Required
FIN 461 Coloured Fuel Seller Application (MFT) (PDF) N/A
  Application for Fuel Dye Authorization (MFT) (contact us for this form) N/A

Tax Returns

You can report and pay online using eTaxBC. Learn how to enrol for access.

COVID-19 Update: Carbon tax rates remain at April 1, 2019 levels until further notice. For reporting periods beyond March 31, 2020, continue to use the carbon tax returns dated April 1, 2019 – March 31, 2020.

For more information on deferred tax and security payments, see Notice 2020-02 COVID-19 Sales Tax Changes.

Motor Fuel Tax and Carbon Tax Returns
Number Tax Return Form Name eTaxBC Online Form
  Generic Motor Fuel Tax Return (Excel) Logon Required
FIN 105 Registered Air Service or Marine Service Carbon Tax Return (PDF) Logon Required
FIN 106 Natural Gas Retail Dealers Carbon Tax Return (PDF) Logon Required
FIN 112 Self Assessors Carbon Tax Return (PDF) Logon Required
FIN 135 Self Assessors Motor Fuel Tax Return (PDF) Logon Required
FIN 175 Collector Carbon Tax Return (PDF) Logon Required
FIN 176 Registered Consumer Carbon Tax Return (PDF) Logon Required
FIN 360 International Fuel Tax Agreement (IFTA) Quarterly Tax Return (MFT) (PDF) - Use with Acrobat Reader version 9.0 or higher Logon Required
FIN 412 Exempt Fuel Retailer Tax Return (MFT/CT) (PDF) Logon Required
FIN 412/2 Schedule of Sales of Tax-Exempt Fuels to First Nations (MFT/CT) (PDF) Logon Required
FIN 427 South Coast British Columbia Transportation Tax Return (MFT) (PDF) Logon Required
FIN 450 British Columbia Transit Tax Return (Victoria) (MFT) (PDF) Logon Required
FIN 451 Natural Gas Consumed by Stationary Internal Combustion Engines Motor Fuel Tax Return (PDF) Logon Required

Inventory Returns

You can report and pay online using eTaxBC. Learn how to enrol for access.

Motor Fuel Tax and Carbon Tax Inventory Returns
Number Inventory Return Form Name​ eTaxBC Online Form
FIN 102 British Columbia Transit Tax Return (Victoria) – Inventory (MFT) (PDF) Logon Required
FIN 103 Carbon Tax Return – Inventory (PDF) Logon Required
FIN 154 South Coast British Columbia Transportation Return - Inventory (MFT) (PDF) Logon Required

Refund Applications

COVID-19 Update: Carbon tax rates remain at April 1, 2019 levels until further notice. For reporting periods beyond March 31, 2020, continue to use the carbon tax refund applications dated April 1, 2019 – March 31, 2020.

For more information on deferred tax and security payments, see Notice 2020-02 COVID-19 Sales Tax Changes.

Motor Fuel Tax and Carbon Tax Refund Applications
Number Refund Application Form Name eTaxBC Online Form
FIN 108 Purchaser of Fuel, Carbon Tax Refund Application (PDF) N/A
FIN 141 Off-Highway, Motor Fuel Tax Refund Application (PDF) N/A
FIN 143 Deputy Collector or Retail Dealer, Carbon Tax Refund Application (PDF) N/A
FIN 147 Purchaser of Fuel, Motor Fuel Tax Refund Application (PDF) N/A
FIN 152 Deputy Collector or Retail Dealer, Motor Fuel Tax Refund Application (PDF) N/A
FIN 159 Stationary Engine Refund Application (PDF) N/A
FIN 171 Non-Registered Air or Marine, Carbon Tax Refund Application/Return (PDF) N/A
FIN 413/NNMFT First Nation Treaty Taxation Agreements (Nisga'a), Motor Fuel Tax Refund Application (PDF) N/A
FIN 472 Refund of Provincial Fuel Tax for Persons with Disabilities Application (PDF) N/A
FIN 474 Application for Refund of Provincial Fuel Tax for Spouses of Persons with Disabilities (PDF) N/A

Miscellaneous Forms

Motor Fuel Tax and Carbon Tax Miscellaneous Forms
Number Miscellaneous Form Name eTaxBC Online Form
FIN 146 Authorization or Cancellation of a Representative (PDF) N/A
FIN 187 Certificate of Exemption - Natural Gas Wholesale Dealer (CT) (PDF) N/A
FIN 386 Change of Business/Location Address or Business Name Notice (PDF) N/A
FIN 430 Coloured Fuel Certification (Includes Marine Diesel and Locomotive Fuel) (PDF) N/A
FIN 447 Application for Clearance (PDF) Logon Not Required
FIN 452 Requisition for Dye (PDF) N/A
FIN 458 Certificate of Exemption - Farmer (PDF) N/A
FIN 476 Dye Stock Report (MFT) (PDF) N/A
FIN 480 Certificate of Exemption - Substances Sold for Use Other than in Internal Combustion Engines (MFT) (PDF) N/A

If you don’t see the form you are looking for, contact us by email at FuelTax@gov.bc.ca