Collection of Tax
- Do I need to collect propane tax?
- Am I, as a retailer, responsible for the collection of gasoline tax?
Do I need to collect propane tax?
If retailers choose to buy propane in bulk exempt of tax from their supplier, then they must register as a collector of propane tax with the Client Accounts and Services Branch and remit the tax on sales to licensed vehicles on a monthly basis.
If they choose to buy propane in bulk tax included, then they can apply for a refund through the Client Accounts and Services Branch on sales of propane dispensed into cylinders and other non-licensed equipment.
Am I, as a retailer, responsible for the collection of gasoline tax?
Gasoline tax is collected at the wholesale level and is included on the wholesalers' invoice to the retailer. The retailer, in turn, recovers the tax amount when the sale is made to the consumer. If you operate solely as a retailer, you are not required to be registered under the Gasoline Tax Act.
