Government of Saskatchewan
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        Monday, August 29, 2016
Minister of Finance

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.

Bulk fuel dealers are able to verify Fuel Tax Exemption Permits, report and view tax free fuel sales.

This program helps Saskatchewan service station owners stationed near the Alberta and Manitoba borders.

Information for Fuel Tax Exemption Permit holders. 

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

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

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 $429,162,000
2009/10 $441,533,209
2010/11 $463,146,941
2011/12 $475,452,177
2012/13 $495,955,279
2013/14 $509,814,089
2014/15 $515,400,003
2015/16            $479,258,807
2016/17 (Budget)

$487,200,000 

Related Links

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

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

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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