How is carbon tax collected for fuels other than natural gas or propane?
The tax collection and remittance procedures for the carbon tax are modelled after the collection procedures for the motor fuel tax. If you make the first sale of fuel in British Columbia, other than natural gas or propane, you are required to be appointed as a collector. As a collector, you must pay security to the government equal to the amount of tax that will be payable on the fuel at a retail sale. All other fuel sellers acquire the fuel at a price that includes a similar amount. Carbon tax is payable by the end purchaser (consumer). For a detailed explanation of how security and carbon tax is collected, please see the notice British Columbia Carbon Tax Update on our Carbon Tax website. If you are uncertain as to whether you need to apply to be appointed as a collector, please see the Notice to Fuel Sellers – Carbon Tax on our Carbon Tax website or contact the ministry.
