Taxation

Federal, provincial and territorial governments charge different taxes on gasoline, varying by province and sometimes by region within a province. The amount of some taxes are fixed, including the 10-cent-a-litre federal gas tax, regardless of the price. Others vary with the price. GST/HST is a 'tax on a tax' applied to the price of gasoline including other taxes.

Province Cents per Litre Sales Tax Other
British Columbia 14.5 5% GST 6.0 cents per litre additional tax in Greater Vancouver area.
2.5 cpl additional tax in greater Victoria area.
Alberta 9.0 5% GST
Saskatchewan 15.0 5% GST
Manitoba 11.5 5% GST
Ontario 14.7 13% HST
Quebec 15.2 5% GST
+
7.5% QST
Abatements in remote areas and within 20 km of U.S. and Ontario borders.
1.5 cpl urban tax in Montreal and surrounding communities
New Brunswick 10.7 13% HST
Nova Scotia 15.5 13% HST
Prince Edward Island 7.1 10.7% of the average wholesale price up to 8.7 cpl
Newfoundland 16.5 13% HST
Yukon 6.2
Northwest Territories 10.7 Tax reduced to 6.4 cpl in communities not served by a highway system.
Nunavut 10.7

Tax reduced to 6.4 cpl in communities not served by a highway system.

Learn more by reading about > Market Dynamics

Ontario harmonized its sales tax with the GST on July 1, 2010.  
The former 8% Ontario Provincial Sales Tax was not applied to gasoline. The Harmonized Sales Tax (HST) has changed that. It will be the sum of the GST (5%) and the PST (8%) for a total of 13%. The actual amount will vary with the price. On the day the measure was announced, the average price in Ontario was 85.2 cents per litre. Had the Harmonized Sales Tax been in effect on that date, the tax would have risen by 6.8 cpl. Assuming that this was passed through to the motorist, the average price would have been about 91.8 cpl on that day. The Ontario government also charges a 14.7 cpl fuel tax.