Government of Yukon

Taxes

Beverage Container Dealer and Depot Permits
Any person or company importing beverages or selling them for resale must have a beverage container dealer permit. Any person or company that collects beverage containers and issue refunds to consumers must be registered as a depot.

Fuel Oil User (Trucker) Permits
Any inter-provincial or through carrier must pay tax on fuel used in the Yukon.

Fuel Tax Exemption
Tax-exempt fuel is for authorised off-road commercial purposes. Authorised activities are mining, logging, outfitting, agriculture, trapping, fishing, hunting, tourism, and generation of electricity.

Fuel Vendor and Distributor Permits
A Fuel Vendor permit is required for anyone who sells any type of fuel. A person or company must become a licensed Fuel Distributor when fuel is imported into the Yukon and/or sold for resale.

Insurance Premium Tax Returns
Annual premium returns must be filed if premiums have been sold to persons whose property was situated in the Yukon or persons who are residents in the Yukon.

Property taxes and assesment
Provides current, accurate and equitable property assessments to taxing authorities.

Small Business Investment Tax Credit
This tax credit is intended to create jobs and promote economic growth and expansion in the Yukon by reducing financial risk for investors in Yukon companies.