Government of New Brunswick

Gasoline, Motive Fuel and Carbon Emitting Product Purchaser's Permit

Finance and Treasury Board

Overview

The Gasoline, Motive Fuel, and Carbon Emitting Product Tax is a provincial tax on the purchase or consumption of gasoline, motive fuel and carbon emitting products and is administered by this department. The Gasoline and Motive Fuel Tax Act provides for point-of-sale tax exemptions on motive fuel (marked) and carbon emitting products 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.

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 and/or carbon emitting products 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) 12.502007-12-16
Contact Information Email Location
Fredericton