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Home > Energy Facts > Consumption
Taxes > Current Consumption Taxes on Petroleum Products – January, 2006
Current Consumption Taxes on Petroleum Products
January, 2006
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 |
|
| 20.2 |
19.8 |
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 |
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| 11.5 |
11.5 |
3.2 |
3.0 |
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| 15.0 |
15.0 |
3.5 |
9.0 |
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| 9.0 |
9.0 |
1.5 |
6.5 |
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| 14.5 |
15.0 |
2.0/2.0 |
2.7 |
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| 6.0 |
6.0 |
|
|
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| 2.5 |
2.5 |
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| 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 Newfoundland and Labrador, New Brunswick and Nova Scotia only, effective April 1, 1997, the Goods and Services Tax (GST) and the retail sales taxes are replaced by a single, harmonized value-added tax, the Harmonized Sales Tax (HST), applicable on all petroleum products.
- In Prince Edward Island, 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 cents per litre and an ad valorem tax of 10.7% applied to the “average wholesale price” per litre on the first day of the month. Taxes change on the first day of every month.
- In Québec, 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 cents per litre 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 and 2.5 cents per litre, respectively, on gasoline and diesel.
- In Northwest Territories, the gasoline tax is based on a 17% ad valorem rate and the diesel tax is 85% of the gasoline tax.
- The rate for Zone A gasoline is 10.7 cents per litre; the rate for Zone B gasoline (communities not served by highway system) is 6.4 cents per litre.
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