Provincial Motive Fuel Tax Rates:
| Motive Fuel | Cents/Litre |
| Gasoline | 16.5 |
| Diesel | 16.5 |
| Auto propane | 7.0 |
| Marine fuel | 3.5 |
| Aviation fuel | 0.7 |
Gasoline consumed in or by fishing, farming, logging, manufacturing and processing, transportation by boat, locomotives, generation of electricity and household fuels may be exempted from the tax.
Persons exempted from the tax on gasoline may apply to the Department of Finance for a tax rebate. However, persons exempted from the tax on diesel purchases must apply to the Department prior to the purchase of exempt diesel for an exemption permit.
For more information about corporate income taxes in Newfoundland and Labrador, please contact the Tax Administration Division.
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