Licences, Taxes and Fees

Fuel Tax

The Government of the Northwest Territories charges a fuel tax on all fuel sold in the NWT according to the Petroleum Products Tax Act and Regulations.

Where can I find information about the tax rates on fuel in the NWT?

You can download information on NWT fuel tax rates here.

How do I become a monthly or quarterly imported fuel tax reporter?

You must apply through the Department of Finance and obtain permission from the NWT Minister of Finance to report monthly or quarterly your monthly territorial petroleum products consumption.

How do I pay taxes on fuel in the NWT?

The various forms required for paying the fuel tax are located here.

Guides with additional information on the fuel tax can also be downloaded here.

I am bringing fuel into the NWT by truck. What do I need to know?

If you are not already a monthly or quarterly imported fuel tax reporter, you must obtain a single trip permit. You can obtain a single trip permit by visiting or calling an NWT weigh scale.

Where are NWT Weigh Scales located?

Weigh scales are located in:

  • Enterprise NWT at the junction of NWT Highways 1 and 2. Telephone: 867.984.3341
  • Inuvik on NWT Highway 8. Telephone: 867.777.7283

Can I receive a refund on a single trip permit?

Refund application forms can be obtained at weigh scales or by contacting the Department of Finance's tax administration section. The refund application must be received by the tax administration section with six months of the day the single trip permit expires. The refund application must be accompanied by the original single permit and original fuel tax receipts. A refund will not be issued for an amount less than $5.00 or for an amount exceeding the deposit amount.

How are NWT fuel tax laws enforced?

The Petroleum Products Taxation Act provides for fines up to $5,000, with or without the addition of any tax not paid as a result of an offence, or imprisonment for a period up to three months, or both, on conviction for:

  • making a false statement on any form or return filed under the Act;

  • making unwarranted exemptions from tax;
  • providing false information;
  • refusing to provide records or documentation;
  • refusing or neglecting to pay or remit tax; or
  • any other contravention of the Act.

Who is exempt from paying fuel taxes?

The GNWT, municipalities, hospitals and visiting Armed Forces are exempt.

Is the federal government required to pay fuel tax?

The federal government of Canada and its agencies are required to pay fuel taxes effective September 1, 2009.