Fuel Tax Programs

The Fuel Tax Act, 2000 imposes a tax on persons importing or purchasing fuel in Saskatchewan. Included in The Fuel Tax Act, 2000 are provisions for the International Fuel Tax Agreement (IFTA) which provides for the prorating of fuel taxes to all jurisdictions in which a carrier travels by the base jurisdiction.

		Automated Up-Front Exemption System Bulk fuel dealers are able to verify Fuel Tax Exemption Permits, report and view tax free fuel sales.

		Gasoline Competition Assistance Program This program helps Saskatchewan service station owners stationed near the Alberta and Manitoba borders.

		Farm Fuel Program Information for Fuel Tax Exemption Permit holders.

		Fuel Tax Bulletins The Revenue Division has prepared a number of bulletins to help explain how Fuel Tax applies in specific situations.

		Fuel Tax Forms Download and print Fuel Tax forms.

		Fuel Tax Legislation An Act respecting a Tax on Fuel and making consequential amendments to The Revenue and Financial Services Act.

		Common Questions about Fuel Tax The most common questions about Fuel Tax are answered here.

Authority

Collected under the authority of The Fuel Tax Act, 2000.

Basis

Imposes a tax on any combustible liquid that may be used to generate power by means of an internal combustion or turbine engine other than certain prescribed fuels.

Rates (in cents per litre)

Date of Tax Change	Clear Gasoline	Propane	Clear Diesel Fuel	Railways	Aviation-Turbo	Aviation-Gas
March 24, 2005*	15.0	9.0	15.0	15.0	1.5	1.5
January 1, 2001	15.0	9.0	15.0	15.0	3.5	3.5
March 1, 1995	15.0	9.0	15.0	15.0	3.5	7.0
March 19, 1993	15.0	9.0	15.0	15.0	7.0	7.0
May 8, 1992	13.0	7.0	13.0	15.0	7.0	7.0

*Effective March 24, 2005, aviation fuel purchased by commercial aircraft carriers for use in international flights is subject to a full refund of tax.

Fuel Tax Revenue

Year	Revenue
1995/96	$340,729,000
1996/97	$365,452,000
1997/98	$376,933,000
1998/99	$354,597,000
1999/00	$369,010,000
2000/01	$345,136,000
2001/02	$353,766,000
2002/03	$331,512,000
2003/04	$356,773,000
2004/05	$361,039,000
2005/06	$376,426,000
2006/07	$383,576,000
2007/08	$406,434,000
2008/09 (Budget)	$413,300,000

Saskatchewan Finance is committed to providing convenient electronic service options - you can find our electronic tax services here.

First Nations Fuel & Tobacco Tax Refund Program

Tax information on fuel and tobacco purchases for Status Indians on reserves.

International Fuel Tax Agreement (IFTA)

Carriers operating in Saskatchewan are required to pay tax on the fuel consumed in the Province. This is done under the provisions of the International Fuel tax Agreement (IFTA).

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Fuel Tax Programs

Authority

Basis

Rates (in cents per litre)

Fuel Tax Revenue