Reporting and paying motor fuel tax and carbon tax

If you sell or plan to sell fuel in B.C., you may have responsibilities and obligations for reporting, collecting and paying motor fuel tax or security and/or carbon tax or security. 

Due dates

Generally, you must submit your tax return and payment by the 15th day of the first month following the month in which you use or sell the fuel. However, you may be given a less frequent filing requirement depending on your annual fuel activity.

The exceptions to the due date are:

• Self Assessor Returns (Carbon Tax) – due the 28th day of the month following the month you use the fuel
• Self Assessor Returns (Motor Fuel - Natural Gas) – due the last day of the month following the month you use the fuel
• Carbon Tax Inventory Return – due the 15th day of the month that the tax rate change takes effect. For example, if the tax rate change is April 1, the due date for the inventory return is April 15.
• IFTA Returns – due by the last day of the month following the end of the quarter (for example, Q1 January 1 to March 31 is due April 30)
• If the due date falls on a weekend or B.C. statutory holiday – the next business day is considered the due date

If your tax return and payment are not received on time, penalties and interest may be applied and, where applicable, any commission or inventory allowance claimed is not allowed.

Reporting and filing returns

Scheduled filers

All taxpayers with motor fuel tax and carbon tax accounts on a scheduled filing frequency (for example, monthly, quarterly or annually) must file returns online using eTaxBC. You can find your returns by account type when you log on.

Log on to eTaxBC

Don't have access to eTaxBC? Enrol now and learn more about eTaxBC.

Non-scheduled filers

If you’re required to file a return and you don’t have a scheduled filing frequency set by us (for example, you’re self-assessing tax one-time only), please contact us at FuelTax@gov.bc.ca to open the applicable tax account. Once you have a tax account set up by us, you can file your returns online using eTaxBC or you can file a PDF return.

Don’t have access to eTaxBC? Enrol now and learn more about eTaxBC.

Payments

Payments must be made in Canadian dollars. Each payment method has different rules for being considered on time.

The easiest way to pay is through eTaxBC. Payments are considered on time if they’re posted to eTaxBC and the funds are negotiable by 11:59 pm (Pacific Time) on the due date.

Log on to eTaxBC

If you choose not to pay using eTaxBC, you can make account payments by:

Electronic funds transfer or wire transfer

To be considered on time the payment must be posted to the Province of B.C. on the due date. To successfully submit a payment through EFT or wire transfer, you must:

1. Provide your financial institution the account information below
2. Validate your payment by sending us your payment details

Note: You may want to ask your financial institution if service charges apply.

Instructions for your financial institution

How to validate your payment

When you pay by EFT or wire transfer, you must send the following information to RSBCClientCare@gov.bc.ca

• Account numbers
• The period the payment is for
• Split payment information (if applicable)
  • For example, if you’re making one payment to pay for two or more accounts (or returns), provide the breakdown of how much is to be applied to each and the applicable periods.
• The total amount of the payment being made
• Any other information that will assist in processing your payment

Bill payment service through your bank

To be considered on time the payment must be posted to the Province of B.C. on the due date. Bill payment services can generally be accessed through:

• Your online banking account
• An automated teller machine (ATM)
• Telephone banking
• A teller in person

To pay your taxes using a bill payment service you need to add a payee for your tax account to your bank account. To add a new payee to your bank account you need to know your account number and our payee name. The payee name you need to use depends on the type of tax account you are paying a tax return for:

Cheque or money order

Must be made payable to the Minister of Finance and either mailed or couriered.