Fuel tax rates and exemptions

Fuel tax rates

The following rates apply as of October 17, 1997

Type of fuel	Fuel tax rate (per litre)
Gasoline	$0.152
Fuel oil	$0.162
Gasoline for aircraft	$0.030
Coloured fuel oil for railroad locomotives	$0.030

Gasoline and fuel oil are taxed at a reduced rate in certain regions of Québec (e.g., regions bordering another Canadian province).

To find out the fuel tax rates applicable in the different regions of Québec, see form CA-1-V, Table of Fuel Tax Rates in Québec, by Region.

A rate of $0.167 applies to gasoline delivered in the territory under the jurisdiction of the Agence métropolitaine de transport.

Exemptions

The following fuel is not subject to fuel tax:

• natural gas and propane gas;
• solvents derived from petroleum;
• gasoline intended for chemical use; and
• coloured fuel oil used to supply stationary engines and certain propulsion engines.