Government of New Brunswick
  • Description
  • Fees
  • Contacts
  • 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 the following classes of qualifying consumers: aquaculturists, fishers, silviculturists, wood producers, manufacturers, persons engaged in mining/quarrying and forest workers, which include persons under contract with silviculturists, persons under contract with wood producers and persons engaged in the construction and maintenance of woods roads for the purpose of harvesting trees.

    Eligibility

    Qualifying aquaculturists, fishers, silviculturists, wood producers, manufacturers, persons engaged in mining/quarrying and forest workers may apply for a purchaser's permit.

    See Forms and Packages.

    Description

    In order to apply for (or renew) a purchaser's permit, an application must be completed and forwarded to this department along with the applicable fee.

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

    Fees

    Unless otherwise specified, Fees exclude the harmonized sales tax (HST).

    Fee DescriptionRate in $Effective Date
    YYYY-MM-DD
      Purchaser's Permit (new and renewal) 12.502012-03-02
    Contact Email Location
    Fredericton