Fuel charge
Heating oil distributors – Register now!
Starting on November 9, 2023, a registered distributor can deliver light fuel oil (heating oil) exempt of the fuel charge when the light fuel oil is used exclusively for providing heat to a home, building or similar structure, but not for generating heat in an industrial process, such as processes that involve removing moisture from goods. The exemption will apply upfront without the need for an exemption certificate. This relief will end on March 31, 2027. The fuel charge would apply to these deliveries again as of April 1, 2027.
If you are registering for the fuel charge program for the first time and do not have a fuel charge account number, follow the instructions under How to register to complete your registration.
Services and information
Fuel charge registration
Who has to register. When and how to register.
Fuel charge technical information
Fuel charge rates, forms, notices, memoranda, and other technical publications.
Fuel charge relief
Filing an exemption certificate for relief of the fuel charge.
Charge on fuel held in a listed province on adjustment day
Who has to pay a charge on fuel held in a listed province on adjustment day, exceptions to the charge, and how to file the return.
Fuel Charge Registry
How to verify a fuel charge account’s registration status when a fuel delivery takes place.
Pay (remit) the fuel charge
When and how to pay (remit) the fuel charge.
Report the fuel charge
How and when to file a fuel charge return.
Joint venture election
If you are a participant and the operator of a joint venture and you want to make a joint election with other participants (co-venturers) to make yourself responsible to account for the fuel charge for the joint venture.
How to fill out the fuel charge return and schedules for registrants
Line-by-line instructions on how to fill out Form B400 and the related schedules.
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