Motor fuel tax and carbon tax publications
Last updated on December 16, 2024On 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.
Bulletins – for fuel sellers
- Bulletin MFT-CT 001 - Fuel Sellers (PDF, 241KB)
- Bulletin MFT-CT 002 - Sales to First Nations and the Fuel Tax Exemption Program (PDF, 209KB)
- Bulletin MFT-CT 003 - Coloured Fuels and Other Substances (PDF, 253KB)
- Motor fuel tax and carbon tax rates on fuels and substances (previously published as Bulletin MFT-CT 005)
- Bulletin MFT 014 - Propane Exemptions (PDF, 265KB)
- Bulletin CT 001 - Natural Gas and Biomethane Sellers (PDF, 152KB)
Bulletins – for fuel purchasers
- Bulletin MFT-CT 003 - Coloured Fuels and Other Substances (PDF, 253KB)
- Bulletin MFT-CT 004 - Registered Consumers (PDF, 181KB)
- Motor fuel tax and carbon tax rates on fuels and substances (previously published as Bulletin MFT-CT 005)
- Bulletin MFT-CT 006 - Self-Assessing Motor Fuel and Carbon Tax (PDF, 187KB)
- Bulletin CT 005 - Commercial Air or Marine Services (PDF, 171KB)
Bulletins – for fuel refunds
- Bulletin MFT-CT 007 - Refunds for Deputy Collectors and Retail Dealers (PDF, 234KB)
- Bulletin MFT 002 - Motor Fuel Tax Refunds for Purchasers (PDF, 287KB)
- Bulletin MFT 004 - Fuel Tax Refund Program for Persons with Disabilities (PDF, 164KB)
- Bulletin MFT 013 - Refunds for the Ready-Mixed Concrete Industry (PDF, 161KB)
- Bulletin CT 002 - Carbon Tax Refunds for Purchasers (PDF, 235KB)
Bulletins – general bulletins that apply to MFT and CT
- Bulletin CTB 001 - Bad Debts (PDF, 193KB)
- Bulletin CTB 002 - Sales and Leases to Governments (PDF, 221KB)
- Bulletin CTB 003 - Audits (PDF, 208KB)
- Bulletin CTB 004 - Statistical Sampling (PDF, 339KB)
- Bulletin CTB 005 - Penalties and Interest (PDF, 210KB)
- Bulletin CTB 006 - Board Member's Liability (PDF, 359KB)
- Bulletin CTB 007 - Exemption for Members of the Diplomatic and Consular Corps (PDF, 188KB)
- Bulletin GEN 001 - Collecting Overdue Taxes (PDF, 166KB)
- Bulletin GEN 002 - Appeals (PDF, 167KB)
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
Other resources
- Conversion Factors for Fuel (PDF, 242KB)
- Summary of Requirements for Sales of Coloured Fuels, Non-Motor Fuel Oil and Heating Oil under the Motor Fuel Tax Act (PDF, 159KB)
Carbon tax rate schedules
- Carbon tax rates by fuel type (current rates)
- Past carbon tax rates
Labels and decals
Maps
- South Coast British Columbia Transportation Service Region (SCTA) Map (PDF, 2.3MB)
- Victoria Regional Transit Service Area (VRTA) Map (PDF, 843KB)
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.
You can manage your account, file returns and make payments online using eTaxBC.
For help with eTaxBC, visit our eTaxBC Help Guide.
Don't have access to eTaxBC? Enrol now and learn more about eTaxBC.
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.
You can also submit a tip over the phone 24 hours a day, 7 days a week at 1-877-977-0858.
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 to 4:30 pm.
1-877-388-4440
1-250-410-0373