Is fuel imported into British Columbia subject to carbon tax?
Yes. Fuel brought into British Columbia for sale or taxable use in the province is subject to carbon tax as of July 1, 2008, unless the fuel: • is brought into British Columbia in the supply tank of a non-commercial aircraft or ship and is used in the operation of the aircraft or ship, or • is less than 182 litres and is brought into British Columbia in the supply tank, or supplemental supply tank, of a non-commercial motor vehicle.
