Motor fuel tax and carbon tax publications

Last Updated: June 26, 2023

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.

Bulletins – for fuel sellers

Bulletins – for fuel purchasers

Bulletins – for fuel refunds

Bulletins – general bulletins that apply to MFT and CT

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.

Inventory notices

Other resources

Carbon tax rate schedules

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:

Legislation

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