Motor fuel tax and carbon tax publications

Last updated on April 9, 2024

Help us improve your experience by completing this quick survey:

Do you print any B.C. tax information from our website?

On this publications page, you will find bulletins, notices, other resources and legislation that relate to Motor Fuel Tax (MFT) and Carbon Tax (CT).

You can identify whether the publication applies to one or both taxes by the title:

MFT-CT = Motor Fuel Tax and Carbon Tax
MFT = Motor Fuel Tax only
CT = Carbon Tax only

For example:

Bulletin MFT-CT 001 – Fuel Sellers applies to both MFT and CT

Bulletins

The following bulletins will help answer your questions about the motor fuel tax and carbon tax. The bulletins are listed by fuel sellers, fuel purchasers, fuel refunds and general information.

Notices

These notices include specific changes in legislation that may affect you. They are meant to be read within the context of business practices and the tax legislation at the time the notice was issued.

Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 93KB)
Notice 2023-002 (MFT-CT) - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 87KB)
Notice 2021-005 (MFT-CT) - Scheduled Filers Must Submit Tax Returns Using eTaxBC (PDF, 45KB)
Notice 2014-007 (MFT-CT) - Who Can Claim a Refund (PDF 105KB)

Inventory notices

Report and pay additional security when tax rates change

Other resources

Carbon tax rate schedules

Carbon tax rates by fuel type (current schedule)
Carbon Tax Rates by Fuel Type – From July 1, 2012 - March 31, 2023 (PDF, 204KB)

Labels and decals

Maps

Listing of collector appointments, authorized coloured fuel sellers and exempt purchasers

Refer to the websites below to verify collector appointments, your customers' authorization to purchase coloured fuel for resale purposes, or to purchase fuel without paying tax or security as an Exempt Fuel Retailer, Registered Consumer or Registered Air or Marine Service:

Collector Appointments (MFTA and CTA)
Coloured Fuel Seller (MFTA Only)
Exempt Fuel Retailer (MFTA and CTA)
Registered Consumer (MFTA and CTA)
Registered Air or Marine Service (CTA Only)

Legislation

The following legislation determines how you must collect, report and pay motor fuel tax and carbon tax and pay security.

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

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

Phone
1-250-410-0373

Email
CTBTaxQuestions@gov.bc.ca

Did you find what you were looking for?

The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.

More topics