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Ministry of Finance Tax Bulletin - British Columbia

Ministry of Finance Tax Bulletin ISSUED: April 1999 REVISED: April 2021 Bulletin MFT-CT 005. Tax Rates on Fuels Motor Fuel Tax Act and carbon Tax Act Latest Revision: The revision bar ( ) identifies changes to the previous version of this Bulletin dated July 2019. For a summary of the changes, see Latest Revision at the end of this document. This Bulletin provides information on the current motor fuel and carbon tax rates that apply to the various types of fuels used in internal combustion engines ( motor fuels). This Bulletin also provides information on the carbon tax rates that apply to other fuels and combustibles.

Carbon tax is a broad based tax that applies to the purchase or use of fuels, such as gasoline, diesel, natural gas, heating oil, propane and coal, unless a specific exemption

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