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 + 2.34 carbon tax	12% HST	12.0 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