News and Insights

British Columbia Bulletin MFT-CT 006, “Self-Assessing Motor Fuel and Carbon Tax”

Tax Development Aug 03, 2012

Subsequent to revising British Columbia MFT-CT 001, “Fuel Sellers” and British Columbia Notice 2012-005, “Notice to Fuel Sellers” in July, the province also revised this bulletin related to self-assessing the motor fuel tax and carbon tax.  

This bulletin was amended to include clarification regarding fuel imported into the province by ship.  Purchases of fuel in prescribed volumes (i.e. more than 5 million litres of liquid fuel, more than 30 million litres of gaseous fuel, or more than 25,000 tonnes of a solid fuel), brought into British Columbia by ship, are required to be self-assessed by the purchaser, if the fuel is for the purchaser’s own use (i.e., not for resale).