Motor Fuel Tax

Provincial Sales Tax

The following may apply to you under the Motor Fuel Tax Act:

• Coloured Fuel

For more information, please see the Motor Fuel Tax section of our website.

Refunds

A commercial fisher or aquaculturist may apply for a refund of provincial sales tax (PST) paid on tax-exempt items.

Exemptions

Taxable goods and services may be exempt under the following circumstances:

• goods purchased by bona fide aquaculturists used solely for aquacultural purposes
• goods purchased by bona fide commercial fishers for use in commercial fishery

For more information, please see Bulletins SST 025, Bona Fide Commercial Fishers and SST 120, Shellfish Growers. Also, please visit the Provincial Sales Tax (PST) section on our website (opens in new window).