Taxes - Gasoline and Motive Fuel Tax
Finance and Treasury Board
Overview
In New Brunswick, gasoline and/or motive fuel purchased, acquired or consumed is subject to tax. This tax is imposed under the Gasoline and Motive Fuel Tax Act, which is administered by this department.
Eligibility
Any person (which includes individuals, partnerships or corporations) who wishes to purchase gasoline and/or motive fuel in the province for the purpose of resale to consumers must obtain a Gasoline and Motive Fuel Retailer's Licence. This includes persons wishing to sell from fixed locations as well as from tank trucks. See Related Links.
Any person (which includes individuals, partnerships or corporations) who wishes to purchase or refine gasoline and/or motive fuel in the province for the purpose of resale to other licensed wholesalers and licensed retailers must obtain a Gasoline and Motive Fuel Wholesaler's Licence. See Related Links.
The act provides for exemptions for various classes of consumers, i.e., qualifying aquaculturists, commercial fishermen, wood producers, forest workers, farmers, manufacturers, silviculturists and those involved in mining and quarrying. See Related Links.
Description
See the Related Links for further information on current gasoline and motive fuel tax rates, purchaser's permits, retailer licences and wholesaler licences.
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