# Motor fuel taxes in Canada

In Canada, motor vehicles are primarily powered by gasoline or diesel fuel. Other energy sources include ethanol, biodiesel, propane, compressed natural gas (CNG), electric batteries charged from an external source, and hydrogen. Canada, like most countries, has excise taxes and other taxes on gasoline, diesel, and other liquid and gas motor fuels (collectively called fuel taxes), and also taxes electricity at various administrative levels. Most provinces and territories in Canada also have taxes on these motor fuels, and some metropolitan areas such as Montreal, Greater Vancouver, and Victoria impose additional taxes.
Additionally, Canada's federal (national) government collects value-added tax (GST) across the country, and some provincial governments also collect a provincial sales tax (PST), which may be combined with the GST into a single harmonized sales tax (HST). HST, GST, or GST + PST where applicable, are calculated on the retail price including the excise taxes.

## Fuel tax rates across Canada
### Gasoline

Gasoline Fuel Taxes by Province/Territory (cents per litre) (Effective April 1, 2024) :
| Government | Federal Excise Tax (CAD¢/L) | Prov/Terr Excise Tax (CAD¢/L) | Fed Carbon tax (CAD¢/L) | Local Fuel Levy (CAD¢/L) | Total Pre-Sales tax (CAD¢/L) | HST, GST, or GST + PST/QST (%) | Minimum tax incl. sales taxes (CAD¢/L) | Min. tax (CAD¢/US gal) |
| Canada (average) | 10 | 10.33 | 16.26 | | 38.69 | 9.68% | 42.31 | 159.94 |
| Newfoundland and Labrador | 10 | 14.50 | 17.61 | | 42.11 | 15% | 48.43 | 183.05 |
| Prince Edward Island | 10 | 8.47 | 17.61 | | 36.08 | 15% | 41.49 | 156.84 |
| Nova Scotia | 10 | 15.50 | 17.61 | | 43.11 | 15% | 49.58 | 187.40 |
| New Brunswick | 10 | 10.87 | 17.61 | | 38.48 | 15% | 44.25 | 167.27 |
| Quebec | 10 | 19.20 | | | 29.20 | 14.975% | 33.57 | 126.90 |
| Montréal, QC | 10 | 19.20 | | 3 | 32.20 | 14.975% | 37.02 | 139.94 |
| Ontario | 10 | 9.0 | 17.61 | | 36.61 | 13% | 41.37 | 156.38 |
| Manitoba | 10 | 0 | 17.61 | | 27.61 | 12% | 30.92 | 116.89 |
| Saskatchewan | 10 | 15 | 17.61 | | 42.61 | 5% | 44.74 | 169.12 |
| Alberta | 10 | 13 | 17.61 | | 40.61 | 5% | 42.64 | 161.18 |
| British Columbia | 10 | 7.75 | 17.61 | 6.75 | 42.11 | 5% | 44.22 | 167.13 |
| Vancouver, BC | 10 | 1.75 | 17.61 | 6.75 + 18.5 | 54.61 | 5% | 57.34 | 216.75 |
| Victoria, BC | 10 | 7.75 | 17.61 | 6.75 + 5.5 | 47.61 | 5% | 49.99 | 188.96 |
| Yukon | 10 | 6.20 | 17.61 | | 33.81 | 5% | 35.50 | 134.19 |
| Northwest Territories | 10 | 10.70 | 17.61 | | 38.31 | 5% | 40.23 | 152.05 |
| Nunavut | 10 | 6.40 | 17.61 | | 34.01 | 5% | 35.71 | 134.99 |

### Diesel

Diesel Fuel Taxes by Province/Territory (Effective April 1, 2024 ) :
| Government | Federal Excise Tax (CAD¢/L) | Prov/Terr Excise Tax (CAD¢/L) | Fed Carbon tax (CAD¢/L) | Prov Carbon tax (CAD¢/L) | Local Fuel Levy (CAD¢/L) | Total Pre-Sales tax (CAD¢/L) | HST, GST, or GST + PST/QST (%) | Minimum tax incl. sales taxes (CAD¢/L) | Min. tax (CAD$/US gal) |
| Canada (average) | 4 | 11.34 | 19.87 | 19.87 | | 37.04 | 9.87% | 40.75 | 144.24 |
| Newfoundland and Labrador | 4 | 16.50 | 21.39 | | | 41.89 | 15% | 48.17 | 170.53 |
| Prince Edward Island | 4 | 14.15 | 21.39 | | | 39.54 | 15% | 45.47 | 160.97 |
| Nova Scotia | 4 | 15.40 | 21.39 | | | 40.79 | 15% | 46.91 | 166.06 |
| New Brunswick | 4 | 15.45 | 21.39 | | | 40.84 | 15% | 46.97 | 166.26 |
| Quebec | 4 | 20.20 | | | | 24.20 | 14.975% | 27.82 | 98.50 |
| Ontario | 4 | 14.30 | 21.39 | | | 39.69 | 13.000% | 44.85 | 158.77 |
| Manitoba | 4 | 14 | 21.39 | | | 39.39 | 13% | 44.51 | 157.57 |
| Saskatchewan | 4 | 15 | 21.39 | | | 40.39 | 12% | 45.24 | 160.14 |
| Alberta | 4 | 13 | 21.39 | | | 38.39 | 5% | 40.31 | 142.70 |
| British Columbia | 4 | 2.25 | | 16.85 | 6.75 | 29.85 | 5% | 31.34 | 110.95 |
| Vancouver, BC | 4 | 2.25 | | 16.85 | 6.75 + 18.5 | 49.35 | 5% | 51.82 | 183.43 |
| Victoria, BC | 4 | 2.25 | | 16.85 | 6.75 + 5.5 | 37.35 | 5% | 39.22 | 138.83 |
| Yukon | 4 | 7.20 | 21.39 | | | 32.59 | 5% | 34.22 | 121.14 |
| Northwest Territories | 4 | 9.10 | | 13.7 | | 26.80 | 5% | 28.14 | 99.62 |
| Nunavut | 4 | 9.10 | 21.39 | | | 34.49 | 5% | 36.21 | 128.20 |