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Gasoline Tax Self-declaration

Pleasure craft owners and operators may apply for a Marked Gasoline and Marked Diesel Oil Permit.  This permit allows the pleasure craft owner to purchase tax exempt marked fuel where unmarked fuel is not available. However, owners and operators of pleasure craft are required to self-assess the unpaid tax on a quarterly basis using the Gasoline Tax Self-declaration form.

Holders of Marked Gasoline and Marked Diesel Oil Permits may on occasion use marked fuel in non-tax exempt commercial operations.   When this occurs, the permit holder must self-assess using the Gasoline Tax Self-declaration form and pay gasoline tax on the quantity of marked fuel used in the non-tax exempt commercial operation.

The Gasoline Tax Self-declaration form, together with payment of the tax due, must be submitted within 30 days of the end of the quarter in which the purchases were made.  Copies of the supporting documentation must be attached.

Monthly gasoline and diesel oil tax rates for Prince Edward Island are available for the calculation of the amount of tax due.

Pursuant to the Gasoline Tax Act and Regulations Section 2(2) (PDF documents).


Please note:
This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.  


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