Finance

Gasoline Tax

Provincial Motive Fuel Tax Rates:

Motive Fuel Cents/Litre
current to May 31, 2017
Cents/Litre
effective June 1, 2017
Cents/Litre
effective December 1, 2017
Gasoline 33.0¢ 24.5¢ 20.5¢
Diesel 21.5¢ 21.5¢ 21.5¢
Auto propane 7.0¢ 7.0¢ 7.0¢
Marine fuel 3.5¢ 3.5¢ 3.5¢
Aviation fuel 2.5¢ 2.5¢ 2.5¢

Labrador Border Zone Rates

Until December 1, 2017, a reduced tax rate of 23¢ per litre will continue to be imposed upon gasoline, other than diesel, acquired at a retail sale in Labrador West (Labrador City and Wabush) and Southern Labrador (from the Quebec border to and including the community of Red Bay). Wholesalers will sell gasoline to retailers in the area at the reduced rate of tax of 23¢ per litre. Retailers in the area will sell gasoline at the reduced tax rate of 23¢ per litre to consumers at the pump.

Effective 12:01 a.m. December 1, 2017, the reduced tax rate for gasoline will be discontinued and the gasoline tax rate in these zones will be 20.5¢ per litre, the same as the remainder of the province.

Area Cents/Litre
current to May 31, 2017
Cents/Litre
effective June 1, 2017
Cents/Litre
effective December 1, 2017
Southern Labrador 23.0¢ 23.0¢ 20.5¢
Labrador West 23.0¢ 23.0¢ 20.5¢

All other products, including diesel, will be sold at their respective general tax rates.

Exemptions

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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