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Home > Reports
and Fact Sheets > Consumption
Taxes > Current
Consumption Taxes on Petroleum Products – 2005
Current Consumption Taxes on Petroleum Products – 2005
Cents per litre
| |
Gasoline |
Diesel |
AVGas/ Turbo |
Propane (automotive) (a) |
Furnace Oil/ Natural Gas (for heating) |
| Federal Taxes |
| Excise Tax |
10.0 |
4.0 |
11.0/4.0 |
|
|
| Goods and Services Tax |
7% |
7% |
7% |
7% |
7% |
| 15% |
15% |
15% |
15% |
15% |
| Provincial Taxes |
| 16.5 |
16.5 |
0.7 |
7.0 |
|
| 20.1 |
19.7 |
0.7 |
17.0 |
|
| 15.5 |
15.4 |
0.9 |
7.0 |
|
| 14.5 |
16.9 |
2.5 |
6.7 |
|
| 15.2 |
16.2 |
3.0 |
|
|
| 7.5% |
7.5% |
|
7.5% |
7.5% |
| 1.5 |
|
|
|
|
| 14.7 |
14.3 |
2.7 |
4.3 |
|
| 11.5 |
11.5 |
3.2 |
3.0 |
|
| 15.0 |
15.0 |
3.5 |
9.0 |
|
| 9.0 |
9.0 |
1.5 |
6.5 |
|
| 14.5 |
15.0 |
2.0/2.0 |
2.7 |
|
| 6.0 |
6.0 |
|
|
|
| 2.5 |
2.5 |
|
|
|
| 6.2 |
7.2 |
1.1 |
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| 10.7 |
9.1 |
1.0 |
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| 6.4 |
9.1 |
1.0 |
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Notes:
- The propane tax applies on fuel used in motor vehicles.
- For NFLD. and Labrador, N.B., & N.S. only, effective April 1,
1997, the GST and the retail sales taxes are replaced by a single,
harmonized value-added tax, the Hamornized
Sales Tax (HST), applicable
on all petroleum products.
- In Nfld and Labrador, the clear gasoline tax is 12.2 ¢/L in the
region between the Quebec border and Red Bay in Labrador.
- PEI: Effective April 8, 2005, the new tax rate on gasoline and diesel
is a blended tax comprised of a volume based tax of 11.5 cpl and an
advalorem tax of 10.7% applied to the 'average wholesale price' per
litre on the first day of the month. Taxes change on the first of every
month.
- In Quebec, gasoline, diesel and propane taxes are reduced by varying
amounts in certain remote areas and within 20 kilometres of the provincial
and U.S. borders. Since January 1, 1996, an urban tax of 1.5 ¢/L
is applicable to three grades of gasoline in Montreal and surrounding
municipalities.
- In the Greater Vancouver and Victoria areas, there are additional transportation
taxes of 6.0 ¢/L and 2.5 ¢/L, respectively, on gasoline and
diesel.
- In NWT, the gasoline tax is based on a 17% ad valorem rate and the diesel
tax is 85% of the gasoline tax.
- Rate for Zone A gasoline is 10.7 ¢/L,
rate for Zone B gasoline (communties not served by highway system) is
6.4 ¢/L.
As of May 1, 2005
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