Manitoba Fuel Tax Holiday – Notice

December 19, 2023

Effective January 1, 2024, to June 30, 2024, there will be a Fuel Tax Holiday in Manitoba.

The Fuel Tax Holiday Information Notice posted on the Manitoba Finance website outlines which fuel products will become exempt and which ones remain taxable.

Summary

Non-taxable Fuels:

Effective January 1, 2024 to June 30, 2024, the following fuel products are not taxable:

  • All purchases of unmarked gasoline and diesel. The fuel tax rate will be reduced from 14¢/L to 0¢/L.
  • Natural gas used in operating a motor vehicle. The fuel tax rate will be reduced from 10¢ per cubic meter to 0¢ per cubic meter.
  • Marked gasoline bought by qualified purchasers. The fuel tax rate will be reduced from 3¢/L to 0¢/L. Marked diesel also continues to be non-taxable to qualified purchasers.

All fuel tax collectors and retailers are to discontinue collecting fuel tax on the sale of these fuel products as of January 1, 2024.

Taxable Fuels:

All other fuel products remain taxable and existing fuel tax rates apply. These include:

  • Aviation fuels;
  • Locomotive fuels;
  • Propane;
  • Bunker and diesel heating fuels.

Fuel Retailers Refunds, Payments and Tax Returns:

Fuel tax retailers that have fuel tax paid gasoline, diesel or marked gasoline inventory at the end of business on December 31, 2023 can apply for a fuel tax refund.

More Information and Contact

For more information and instructions on how to apply for a fuel tax refund, see the Fuel Tax Holiday Information Notice. Any questions regarding the Fuel Tax Holiday can be directed to the Manitoba government.

Manitoba Finance
101 – 401 York Avenue
Winnipeg, Manitoba R3C 0P8
Telephone:  204-945‑5603
Manitoba Toll-Free:  1-800-782-0318
Fax:  204-945-0896
E-mail:  MBTax@gov.mb.ca
Web Site: https://www.manitoba.ca/finance/taxation/