Department of Finance Information about Gasoline and Motive Fuel Tax	Home | Français

A Web page explaining the ins and outs of fuel taxes and exemptions.

Brought to you by the Revenue and Taxation Division of the Department of Finance.

What's New?  Gasoline and Motive Fuel Tax Increase Notice

The Basics: What is motive fuel? What is gas?

The Taxes: What are the tax rates? How are the taxes applied?

Tax Exemptions and Refunds: I qualify, but how do I get the exemption? How do I file for a refund?

Objections and Appeals: How do I appeal tax payments and decisions?

The International Fuel Tax Agreement (IFTA): What is it? Who is eligible? How does it work?

Gasoline and Motive Fuel Wholesaler's Guide

Gasoline and Motive Fuel Retailer's Guide

Application - Gasoline & Motive Fuel Retailer's Licence

The Gasoline and Motive Fuel Tax Act

In the event of a discrepancy between this Web page, the online version of the legislation or the paper version of the legislation, the paper version takes precedence. The official legislation is available from the Queen's Printer, (506) 453-2520.

© 2002
Department of Finance
P.O. Box 6000
Centennial Building
Fredericton, N.B. E3B 5H1
tel.: (506) 453-2451 fax: (506) 457-4989
e-mail: wwwfin@gnb.ca
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