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Fuel Tax Facts
Excise tax - A tax imposed on a particular commodity or service. The tax can be imposed at any trade level and can either be a specific tax or an ad valorem tax (percentage of value).1 In the case of fuel excise taxes, it is a specific tax.
Federal Excise Tax rates on Aviation Gas and Jet Fuel.2
|
Unleaded aviation gasoline |
10 ¢/L |
|
Leaded aviation gasoline |
11 ¢/L |
|
Aviation fuel, other than aviation gasoline (Jet Fuel) |
4 ¢/L |
| Federal Aviation Fuel Excise Tax on Aviation Gas and Jet Fuel |
 |
Data Table 3
|
A |
1999-2000 |
2000-2001 |
2001-2002 |
2002-2003 |
2003-2004 |
|
B |
$62,587,981 |
$64,577,793 |
$42,343,396 |
$80,240,830 |
$82,873,887 |
A = Fiscal year
B = Aviation Fuel Excise Tax collected by the Government of Canada on Aviation Gas and Jet Fuel.
Provincial Excise Tax rates on Aviation Gas and Jet Fuel in ¢/L.4
|
|
ON |
QC* |
BC |
AB |
SK |
MB |
NB |
NS |
PE |
NL |
NW |
NT |
YT |
|
Jet domestic |
2.7 |
15.2 |
5L |
1.5 |
3.5 |
3.2 |
2.5 |
0.9 |
0.7 |
0.7 |
1 |
1 |
1.1 |
|
Jet international |
|
15.2 |
2 |
1.5 |
3.5 |
3.2 |
2.5 |
0.9 |
0.7 |
0.7 |
1 |
1 |
1.1 |
|
AV Gas (non jet) |
|
3 |
3 |
1.5 |
3.5 |
3.2 |
2.5 |
0.9 |
0.7 |
0.7 |
1 |
1 |
1.1 | Click Here for ATAC's Backgrounder on Fuel Excise Taxes
[1] http://www.fin.gc.ca/gloss/gloss-e_e.html#et
[2] Parliament of Canada, The Excise Tax Act ( R.S. 1985, c. E-15 ) unofficial copy available on the world wide web at http://laws.justice.gc.ca/en/E-15/text.html
[3] Public Accounts of Canada, 2003-2004 (Revenues)
[4] http://www.fin.gc.ca/toce/2001/sdscat_e.html
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