Government of New Brunswick

Overview

The Gasoline and Motive Fuel Tax is a provincial tax on the purchase or consumption of gasoline and motive fuel and is administered by this department. The Gasoline and Motive Fuel Tax Act provides for point-of-sale tax exemptions on motive fuel (marked) by the issuance of purchaser's permits to farmers.

Eligibility

Qualifying farmers registered as Registered Professional Agricultural Producers with the Department of Agriculture, Aquaculture and Fisheries may apply for a purchaser's permit.

When registering or renewing the registration of their farm in the Farm Business Registry, applicants will be required to check the box in Section 6 of the Farm Business Registry application form to indicate that they wish to participate in the point of sale motive fuel tax exemption program and obtain the purchaser’s permit endorsement on their card.

See Forms and Packages.

Description

In order to apply for (or renew) a purchaser's permit, a “Farmer Purchaser’s Permit Application/ Farm Business Registry Form” must be completed and forwarded to the Department of Agriculture, Aquaculture and Fisheries.

Applicants must also complete the “Purchaser’s Permit Annual Report” and return it along with their application or within two months of the date of application to the Department of Agriculture, Aquaculture and Fisheries.

Upon obtaining the permit, the qualifying consumer may make tax-exempt purchases of motive fuel consumed within a qualifying area.

Contact Information Email Location
Fredericton