Changes to British Columbia Carbon Tax

On April 1, 2018, BC carbon tax rates will be increasing. This will be the first of four consecutive yearly changes to carbon tax since July 1, 2012. As a reminder, here is a list of the relevant fuels to UFA that are subject to the carbon tax and new rates for April 1, 2018:

Carbon Tax Rates by Fuel Type – From July 1, 2012

Units for Tax RatesJuly 1, 2012​April 1, 2018​April 1, 2019​April 1, 2020​April 1, 2021

Liquid Fuels

Gasoline​¢/litre​6.67​7.78​8.89​10.01​11.12

​Light Fuel Oil *​¢/litre​7.67​8.95​10.23​11.51​12.78

​Kerosene​¢/litre​7.83​9.14​10.44​11.75​13.05

​Methanol​¢/litre​3.27​3.82​4.36​4.91​5.45

Propane​¢/litre​4.62​5.39​6.16​6.93​7.70

* Light fuel oil – subcategories of light fuel oil include:

  • Diesel
  • Locomotive fuel
  • Heating oil
  • Industrial oil

The following fuel is exempt from both Carbon Tax & Motor Fuel Tax:

  • Fuel sold and exported outside B.C. under certain conditions
  • Locomotive fuel purchased by an interjurisdictional rail service that is a registered consumer
  • Jet fuel purchased by an international air service that is a registered consumer
  • Fuel purchased on First Nations land by an eligible First Nations individual or band
  • Coloured fuel purchased by a farmer that is delivered to their farm land
  • Fuel purchased by a visiting force or member of the diplomatic and consular corps

The following fuel is exempt from Carbon Tax only:

  • Fuel purchased by an end purchaser, who at the time of sale has entered into a contract with a common carrier to export the fuel from B.C. for their own use outside B.C.
  • Fuel purchased in sealed, pre-packaged containers of four litres or less
  • Fuel purchased by a registered consumer, registered air service or registered marine service (i.e. certain persons that purchase fuel for exempt purposes)
  • There are a limited number of exemptions from carbon tax for fuel that isn't combusted and is used in the following circumstances:
  • As a raw material to manufacture anodes for use in an electrolytic process for smelting aluminum
  • As a raw material in an industrial process to:
    • Produce or upgrade another fuel
    • Manufacture another substance
  • As a reagent to separate out coal or ores of metal in an industrial floatation process
  • In pipeline pigging
  • As antifreeze in a natural gas pipeline
  • In down-hole operations at a well site
  • To remove natural gas liquids or impurities in the processing of natural gas
  • As a refrigerant in a closed system in the processing of natural gas

To find Motor Fuel Tax & Carbon Tax forms, please visit: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/motor-fuel-carbon-tax/forms-publications/forms

For more information: Visit: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes Toll free in Canada: 1 877 388-4440 Email: FuelTax@gov.ba.ca


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Rail Safety Week is Sept 21-27

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Changes to British Columbia Carbon Tax

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