Government of New Brunswick


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 Wolesaler's Licence plays a role in the process of collection and remittance of the Gasoline and Motive Fuel Tax.


Any person (which includes individuals, partnerships or corporations) who wishes to purchase or refine gasoline and/or motive fuel in the province for the purpose of resale to other licensed wholesalers and licensed retailers must obtain a Gasoline and Motive Fuel Wholesaler's Licence.

Wholesaler applicants may be required to post a Bond.


In order to apply for a Gasoline and Motive Fuel Wholesaler's Licence, an application must be completed and forwarded to this department along with the licence fee.


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

Fee DescriptionRate in $Effective Date
  Gasoline and Motive Fuel Wholesaler's Licence (annual renewal)  
  Minimum Amount:1,000.001982-05-06
  The fee is based on total litres of all gasoline and motive fuel sold annually and is calculated as follows:  1982-05-06
  For each litre up to and including 50,000,000 litres:0.000251982-05-06
  For each litre in excess of 50,000,000 litres but not exceeding 150,000,000 litres:0.000151982-05-06
  For each litre in excess of 150,000,000 litres but not exceeding 350,000,000 litres:0.000051982-05-06
  For each litre in excess of 350,000,000 litres:0.000011982-05-06
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