Fuel Charge Rates

From: Canada Revenue Agency

The tables on this page provide the applicable fuel charge rates for each fuel type and combustible waste covered under the Greenhouse Gas Pollution Pricing Act and its regulations.

Fuel charge rates – April 2023 to April 2030
- Table 1 – Fuel charge rates for Ontario, Manitoba, Saskatchewan and Alberta
- Table 2 – Fuel charge rates for Yukon and Nunavut
Conversion factors
Historical fuel charge rates – April 2019 to March 2023
- Table 3 – Historical fuel charge rates for Ontario, New Brunswick, Manitoba, Saskatchewan and Alberta
- Table 4 – Historical fuel charge rates for Yukon and Nunavut

Fuel charge rates – April 2023 to April 2030

These rates reflect a pricing trajectory for each fuel type and combustible waste from April 1, 2023 to April 1, 2030. The rates also reflect a carbon pollution price that will increase from $65 per tonne in 2023 to $170 per tonne by 2030. The rates are based on global warming potential factors and emission factors used by Environment and Climate Change Canada to report Canada’s emissions to the United Nations Framework Convention on Climate Change.

Note that the rates for aviation gasoline and turbo aviation fuel in Yukon and Nunavut remain at $0.

Table 1 – Fuel charge rates for Ontario, Manitoba, Saskatchewan and Alberta

Table 1 – Fuel charge rates for Ontario, Manitoba, Saskatchewan and Alberta
Type	Unit $ per	April 1, 2023 to March 31, 2024	April 1, 2024 to March 31, 2025	April 1, 2025 to March 31, 2026	April 1, 2026 to March 31, 2027	April 1, 2027 to March 31, 2028	April 1, 2028 to March 31, 2029	April 1, 2029 to March 31, 2030	Beginning April 1, 2030
Aviation gasoline	Litre	0.1592	0.1959	0.2326	0.2694	0.3061	0.3428	0.3795	0.4163
Aviation turbo fuel	Litre	0.1678	0.2065	0.2453	0.2840	0.3227	0.3614	0.4001	0.4389
Butane	Litre	0.1157	0.1424	0.1691	0.1958	0.2225	0.2492	0.2759	0.3026
Coke	Tonne	206.68	254.38	302.07	349.77	397.46	445.16	492.86	540.55
Coke oven gas	Cubic metre	0.0455	0.0560	0.0665	0.0770	0.0875	0.0980	0.1085	0.1190
Combustible waste	Tonne	129.82	159.78	189.74	219.70	249.66	279.62	309.58	339.54
Ethane	Litre	0.0662	0.0815	0.0968	0.1121	0.1273	0.1426	0.1579	0.1732
Gas liquids	Litre	0.1081	0.1331	0.1581	0.1830	0.2080	0.2329	0.2579	0.2828
Gasoline	Litre	0.1431	0.1761	0.2091	0.2422	0.2752	0.3082	0.3412	0.3743
Heavy fuel oil	Litre	0.2072	0.2550	0.3028	0.3506	0.3984	0.4462	0.4941	0.5419
High heat value coal	Tonne	145.02	178.48	211.95	245.41	278.88	312.35	345.81	379.28
Kerosene	Litre	0.1678	0.2065	0.2453	0.2840	0.3227	0.3614	0.4001	0.4389
Light fuel oil	Litre	0.1738	0.2139	0.2540	0.2941	0.3342	0.3743	0.4144	0.4545
Low heat value coal	Tonne	115.21	141.80	168.38	194.97	221.56	248.14	274.73	301.31
Marketable natural gas	Cubic metre	0.1239	0.1525	0.1811	0.2097	0.2383	0.2669	0.2954	0.3240
Methanol	Litre	0.0714	0.0878	0.1043	0.1208	0.1373	0.1537	0.1702	0.1867
Naphtha	Litre	0.1465	0.1803	0.2142	0.2480	0.2818	0.3156	0.3494	0.3832
Non-marketable natural gas	Cubic metre	0.1654	0.2035	0.2417	0.2799	0.3180	0.3562	0.3944	0.4325
Petroleum coke	Litre	0.2452	0.3018	0.3584	0.4149	0.4715	0.5281	0.5847	0.6413
Pentanes plus	Litre	0.1157	0.1424	0.1691	0.1958	0.2225	0.2492	0.2759	0.3026
Propane	Litre	0.1006	0.1238	0.1470	0.1703	0.1935	0.2167	0.2399	0.2631
Still gas	Cubic metre	0.1396	0.1718	0.2040	0.2362	0.2684	0.3006	0.3328	0.3650

Table 2 – Fuel charge rates for Yukon and Nunavut

Table 2 – Fuel charge rates for Yukon and Nunavut
Type	Unit $ per	April 1, 2023 to March 31, 2024	April 1, 2024 to March 31, 2025	April 1, 2025 to March 31, 2026	April 1, 2026 to March 31, 2027	April 1, 2027 to March 31, 2028	April 1, 2028 to March 31, 2029	April 1, 2029 to March 31, 2030	Beginning April 1, 2030
Aviation gasoline	Litre	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Aviation turbo fuel	Litre	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Butane	Litre	0.1157	0.1424	0.1691	0.1958	0.2225	0.2492	0.2759	0.3026
Coke	Tonne	206.68	254.38	302.07	349.77	397.46	445.16	492.86	540.55
Coke oven gas	Cubic metre	0.0455	0.0560	0.0665	0.0770	0.0875	0.0980	0.1085	0.1190
Combustible waste	Tonne	129.82	159.78	189.74	219.70	249.66	279.62	309.58	339.54
Ethane	Litre	0.0662	0.0815	0.0968	0.1121	0.1273	0.1426	0.1579	0.1732
Gas liquids	Litre	0.1081	0.1331	0.1581	0.1830	0.2080	0.2329	0.2579	0.2828
Gasoline	Litre	0.1431	0.1761	0.2091	0.2422	0.2752	0.3082	0.3412	0.3743
Heavy fuel oil	Litre	0.2072	0.2550	0.3028	0.3506	0.3984	0.4462	0.4941	0.5419
High heat value coal	Tonne	145.02	178.48	211.95	245.41	278.88	312.35	345.81	379.28
Kerosene	Litre	0.1678	0.2065	0.2453	0.2840	0.3227	0.3614	0.4001	0.4389
Light fuel oil	Litre	0.1738	0.2139	0.2540	0.2941	0.3342	0.3743	0.4144	0.4545
Low heat value coal	Tonne	115.21	141.80	168.38	194.97	221.56	248.14	274.73	301.31
Marketable natural gas	Cubic metre	0.1239	0.1525	0.1811	0.2097	0.2383	0.2669	0.2954	0.3240
Methanol	Litre	0.0714	0.0878	0.1043	0.1208	0.1373	0.1537	0.1702	0.1867
Naphtha	Litre	0.1465	0.1803	0.2142	0.2480	0.2818	0.3156	0.3494	0.3832
Non-marketable natural gas	Cubic metre	0.1654	0.2035	0.2417	0.2799	0.3180	0.3562	0.3944	0.4325
Petroleum coke	Litre	0.2452	0.3018	0.3584	0.4149	0.4715	0.5281	0.5847	0.6413
Pentanes plus	Litre	0.1157	0.1424	0.1691	0.1958	0.2225	0.2492	0.2759	0.3026
Propane	Litre	0.1006	0.1238	0.1470	0.1703	0.1935	0.2167	0.2399	0.2631
Still gas	Cubic metre	0.1396	0.1718	0.2040	0.2362	0.2684	0.3006	0.3328	0.3650

Conversion factors

In the Act, the rate for marketable natural gas is applied in dollars per cubic metre and the rate for petroleum coke is applied in dollars per litre. However, the industry has indicated that the standard units of measure for deliveries of these two fuels differ from what is set out in the Act. As a result, the Canada Revenue Agency provides conversion factors to ensure consistency in the application and administration of the Act.

Conversion factors for marketable natural gas

The conversion factors for marketable natural gas when it is measured in gigajoules or litres instead of cubic metres are provided in the table below. The factors apply to a liquid (measured in litres) and a gas (measured in cubic metres) when taken at standard reference conditions, which are as follows:

for a gas, a temperature of 15°C and an atmospheric pressure of 101.325 kilopascals
for a liquid, a temperature of 15°C

Conversion factors for marketable natural gas
Unit	Equivalent to
1.0 litre	0.001 cubic metre
1.0 gigajoule	26.853 cubic metres

Conversion factor for petroleum coke

The conversion factor for petroleum coke when it is measured in tonnes instead of litres is: 1 tonne = 833.75 litres.

Historical fuel charge rates – April 2019 to March 2023

Table 3 – Historical fuel charge rates for Ontario, New Brunswick, Manitoba, Saskatchewan and Alberta

New Brunswick ceased to be a listed province effective April 1, 2020. Only the rates from April 1, 2019 to March 31, 2020 apply for activities in that province. For more information, refer to Fuel Charge Notice FCN13, New Brunswick No Longer a Listed Province Under Part 1 of the Greenhouse Gas Pollution Pricing Act Effective April 1, 2020.

Table 3 – Historical fuel charge rates for Ontario, New Brunswick, Manitoba, Saskatchewan and Alberta
Type	Unit $ per	April 1, 2019 to March 31, 2020	April 1, 2020 to March 31, 2021	April 1, 2021 to March 31, 2022	April 1, 2022 to March 31, 2023
Aviation gasoline	Litre	0.0498	0.0747	0.0995	0.1244
Aviation turbo fuel	Litre	0.0516	0.0775	0.1033	0.1291
Butane	Litre	0.0356	0.0534	0.0712	0.0890
Coke	Tonne	63.59	95.39	127.19	158.99
Coke oven gas	Cubic metre	0.0140	0.0210	0.0280	0.0350
Combustible waste	Tonne	39.95	59.92	79.89	99.87
Ethane	Litre	0.0204	0.0306	0.0408	0.0509
Gas liquids	Litre	0.0333	0.0499	0.0666	0.0832
Gasoline	Litre	0.0442	0.0663	0.0884	0.1105
Heavy fuel oil	Litre	0.0637	0.0956	0.1275	0.1593
High heat value coal	tonne	45.03	67.55	90.07	112.58
Kerosene	Litre	0.0516	0.0775	0.1033	0.1291
Light fuel oil	Litre	0.0537	0.0805	0.1073	0.1341
Low heat value coal	Tonne	35.45	53.17	70.90	88.62
Marketable natural gas	Cubic metre	0.0391	0.0587	0.0783	0.0979
Methanol	Litre	0.0220	0.0329	0.0439	0.0549
Naphtha	Litre	0.0451	0.0676	0.0902	0.1127
Non-marketable natural gas	Cubic metre	0.0517	0.0776	0.1034	0.1293
Petroleum coke	Litre	0.0767	0.1151	0.1535	0.1919
Pentanes plus	Litre	0.0356	0.0534	0.0712	0.0890
Propane	Litre	0.0310	0.0464	0.0619	0.0774
Still gas	Cubic metre	0.0540	0.0810	0.1080	0.1350

Table 4 – Historical fuel charge rates for Yukon and Nunavut

Table 4 – Historical fuel charge rates for Yukon and Nunavut
Type	Unit $ per	July 1, 2019 to March 31, 2020	April 1, 2020 to March 31, 2021	April 1, 2021 to March 31, 2022	April 1, 2022 to March 31, 2023
Aviation gasoline	Litre	0.0	0.0	0.0	0.0
Aviation turbo fuel	Litre	0.0	0.0	0.0	0.0
Butane	Litre	0.0356	0.0534	0.0712	0.0890
Coke	Tonne	63.59	95.39	127.19	158.99
Coke oven gas	Cubic metre	0.0140	0.0210	0.0280	0.0350
Combustible waste	Tonne	39.95	59.92	79.89	99.87
Ethane	Litre	0.0204	0.0306	0.0408	0.0509
Gas liquids	Litre	0.0333	0.0499	0.0666	0.0832
Gasoline	Litre	0.0442	0.0663	0.0884	0.1105
Heavy fuel oil	Litre	0.0637	0.0956	0.1275	0.1593
High heat value coal	Tonne	45.03	67.55	90.07	112.58
Kerosene	Litre	0.0516	0.0775	0.1033	0.1291
Light fuel oil	Litre	0.0537	0.0805	0.1073	0.1341
Low heat value coal	Tonne	35.45	53.17	70.90	88.62
Marketable natural gas	Cubic metre	0.0391	0.0587	0.0783	0.0979
Methanol	Litre	0.0220	0.0329	0.0439	0.0549
Naphtha	Litre	0.0451	0.0676	0.0902	0.1127
Non-marketable natural gas	Cubic metre	0.0517	0.0776	0.1034	0.1293
Petroleum coke	Litre	0.0767	0.1151	0.1535	0.1919
Pentanes plus	Litre	0.0356	0.0534	0.0712	0.0890
Propane	Litre	0.0310	0.0464	0.0619	0.0774
Still gas	Cubic metre	0.0540	0.0810	0.1080	0.1350

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Date modified:: 2023-03-31

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