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Motor fuel tax and carbon tax forms

Last updated on April 9, 2024

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, 230KB) N/A
FIN 119 Registration for the Fuel Tax Refund Program (MFT) (PDF, 640KB) Logon not required
FIN 123 Registered Air Service Application (CT) (PDF, 410KB) N/A
FIN 142 Collector Application (MFT/CT) (PDF, 440KB) N/A
FIN 155 Registered Marine Service Application (CT) (PDF, 390KB) N/A
FIN 164 Registered Consumer Application (CT) (PDF, 420KB) N/A
FIN 165 Registered Consumer Application (MFT) (PDF, 220KB) N/A
FIN 262 Exempt Fuel Retailer (EFR) Application (MFT/CT) (PDF, 320KB) N/A
N/A Application for Carrier Licence - International Fuel Tax Agreement (IFTA) Logon not required
N/A Request Additional IFTA Decals Logon required
FIN 461 Coloured Fuel Seller Application (MFT) (PDF, 440KB) N/A
FIN 485 Application for Fuel Dye Authorization (MFT) (PDF, 310KB) N/A

Tax returns

Motor fuel tax and carbon tax returns
Account code
or Number		 Tax return form name eTaxBC online form
FCO Motor Fuel Generic Return Logon required
CAM Carbon Air/Marine Services Tax Return Logon required
CNG Carbon Natural Gas Tax Return Logon required
CTA Carbon Collector Tax Return Logon required
CRC Carbon Registered Consumer Tax Return Logon required
IFTA IFTA Carrier Return (MFT) Logon required
FSC South Coast BC Transportation Tax Return (MFT) Logon required
FBT BC Transit Tax Return (Victoria) (MFT) Logon required
FNG Natural Gas Consumer Tax Return Logon required
FIN 112 Self Assessors Carbon Tax Return (PDF, 670KB) Logon required
FIN 135 Self Assessors Motor Fuel Tax Return (PDF, 220KB) Logon required
FIN 412 Exempt Fuel Retailer Tax Return (MFT/CT) (PDF, 270KB) N/A
FIN 412/2 Schedule of Sales of Tax-Exempt Fuels to First Nations (MFT/CT) (PDF, 200KB) N/A

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
CIV Carbon Tax Inventory Return  Logon required

Refund applications

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, 260KB) N/A
FIN 110A Application for Refund of Carbon Tax Greenhouse Growers - Purchaser (PDF, 190KB) N/A
FIN 110B Application for Refund of Carbon Tax Greenhouse Growers - Seller (Propane) (PDF, 200KB) N/A
FIN 141 Off-Highway, Motor Fuel Tax Refund Application (PDF, 370KB) N/A
FIN 143 Deputy Collector or Retail Dealer, Carbon Tax Refund Application (PDF, 380KB) N/A
FIN 147 Purchaser of Fuel, Motor Fuel Tax Refund Application (PDF, 360KB) N/A
FIN 152 Deputy Collector or Retail Dealer, Motor Fuel Tax Refund Application (PDF, 230KB) N/A
FIN 159 Stationary Engine Refund Application (PDF, 280KB) N/A
FIN 171 Non-Registered Air or Marine, Carbon Tax Refund Application (PDF, 320KB) N/A
FIN 413/NNMFT First Nation Treaty Taxation Agreements (Nisga'a), Motor Fuel Tax Refund Application (PDF, 400KB) N/A
FIN 472 Application for Refund of Provincial Fuel Tax for Persons with Disabilities (PDF, 340KB) N/A
FIN 474 Application for Refund of Provincial Fuel Tax for Spouses of Persons with Disabilities (PDF, 400KB) N/A

Exemption and partial exemption certificates

Motor fuel tax and carbon tax exemption and partial exemption certificates
Number Exemption and partial exemption certificate name eTaxBC online form
FIN 187 Certificate of Exemption - Natural Gas Wholesale Dealer (CT) (PDF, 90KB) N/A
FIN 458 Certificate of Exemption - Farmer (PDF, 240KB) N/A
FIN 463 Certificate of Partial Exemption - Greenhouse Growers (PDF, 190KB) N/A
FIN 467 Certificate of Exemption - B.C. Output-Based Pricing System Registrants (PDF, 180KB) N/A
FIN 480 Certificate of Exemption - Substances Sold for Use Other than in Internal Combustion Engines (MFT) (PDF, 310KB) 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, 260KB) N/A
FIN 386 Change of Business/Location Address or Business Name Notice (PDF, 340KB) N/A
FIN 430 Coloured Fuel Certification (Includes Marine Diesel and Locomotive Fuel) (PDF, 290KB) N/A
FIN 447 Application for Clearance (PDF, 300KB) Logon not required
FIN 452 Requisition for Dye (PDF, 200KB) N/A
FIN 476 Dye Stock Report (MFT) (PDF, 250KB) N/A

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

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.

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
Phone
1-250-410-0373
Email
CTBTaxQuestions@gov.bc.ca