CANADIAN TAXES         As of: June 29, 2021
  Below you will find a list of current tax rates.  This is provided to you as a guide only, as to how we 
  handle taxes.  These rates are as accurate as possible as of time of printing.  However, as you know,
  tax rates change upon a moments notice.  For your protection, we suggest you contact the appropriate
  taxing authorities for the most current taxes and their rates.        
  NOTE:  The calculation of Sales Tax was changed as follows:      
                Sales Tax on applicable products will be charged on Foreign transactions involving Out-of-Province
                Participants ONLY.  For example:  At an Ontario provincial Site, transactions with Ontario
                Participants would not be taxed, but transactions with Quebec or Manitoba Participants would be taxed.
Excise Rates Listed @ Canadian Dollar Per Litre
 'C'  Denotes a Change; '+' Denotes an Addition
  C      AUTHORITY TYPE TAX NAME RATE TYPE      REMARKS
               
  71 Federal Government 7102 Gas Excise 0.100 /lt  
  71 Federal Government 7103 Diesel Excise 0.040 /lt  
  71 Federal Government 7108 Gasohol Excise 0.100 /lt  
  71 Federal Government 7110 Propane Excise 0.000 /lt  
  71 Federal Government 7109 CNG Excise 0.000 /lt  
  71 Federal Government 7101 G.S.T. 5.0 % Variable Based on Activity; (Effective 4/1/13 - Applicable for British Columbia again)
  73 Alberta 0202 Gas Excise 0.130 /lt Effective 3/27/2015
  73 Alberta 0203 Diesel Excise 0.130 /lt Effective 3/27/2015
  73 Alberta 0208 Gasohol Excise 0.130 /lt Effective 3/27/2015
  73 Alberta 0211 Methanol Excise 0.130 /lt Effective 3/27/2015
  73 Alberta 0210 Propane Excise 0.094 /lt Effective 3/27/2015
  73 Alberta 0802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  73 Alberta 0814 Environmental Aviation Gas Tax 0.0995 /lt Carbon Tax Effective 4/1/2021
  72 British Columbia 0202 Gas Excise 0.145 /lt  
  72 British Columbia 0203 Diesel Excise 0.150 /lt Effective 4/1/03
  72 British Columbia 0208 Gasohol Excise 0.145 /lt  
  72 British Columbia 0802 Environmental Gas Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0803 Environmental Diesel Tax 0.1171 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0805 Environmental Oil Tax 0.1436 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0807 Environmental Ethanol Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0808 Environmental Gasohol Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0810 Environmental Propane Tax 0.0698 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0811 Environmental Methanol Tax 0.0495 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0812 Environmental Dyed Diesel Tax 0.1171 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0814 Environmental Aviation Gas Tax 0.1121 /lt BC Carbon Tax Effective 4/1/21
  72 British Columbia 0501 Sales Tax 7.0 % Oil Products Only (Effective 4/1/13)
  72 British Columbia 7231 Harmonized Sales Tax - Gasoline & Diesel Only 0.0 % Effective 4/1/13
  72 British Columbia 7231 Harmonized Sales Tax - Oil 0.0 % Effective 4/1/13
  82 British Columbia (GVTA) 0202 Gas Excise 0.085 /lt Effective 4/1/05
  82 British Columbia (GVTA) 0203 Diesel Excise 0.090 /lt Effective 4/1/05
  82 British Columbia (GVTA) 0802 Environmental Gas Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0803 Environmental Diesel Tax 0.1171 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0805 Environmental Oil Tax 0.1436 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0807 Environmental Ethanol Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0808 Environmental Gasohol Tax 0.0996 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0810 Environmental Propane Tax 0.0698 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0811 Environmental Methanol Tax 0.0495 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0812 Environmental Dyed Diesel Tax 0.1171 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0814 Environmental Aviation Gas Tax 0.1121 /lt BC Carbon Tax Effective 4/1/21
  82 British Columbia (GVTA) 0501 Sales Tax 7.0 % Oil Products Only (Effective 4/1/13)
  82 British Columbia (GVTA) 8231 Harmonized Sales Tax - Gasoline & Diesel Only 0.0 % Effective 4/1/13
  82 British Columbia (GVTA) 8231 Harmonized Sales Tax - Oil 0.0 % Effective 4/1/13
  10    Greater Vancouver Area 0302 Gas Excise 0.185 /lt Effective 7/1/19
  10    Greater Vancouver Area 0303 Diesel Excise 0.185 /lt Effective 7/1/19
  10    Greater Vancouver Area 0308 Gasohol Excise 0.185 /lt Effective 7/1/19
  20    Greater Victoria Area 0302 Gas Excise 0.115 /lt Effective 4/1/18
  20    Greater Victoria Area 0303 Diesel Excise 0.115 /lt Effective 4/1/18
  20    Greater Victoria Area 0308 Gasohol Excise 0.115 /lt Effective 4/1/18
  75 Manitoba 0202 Gas Excise 0.140 /lt  
  75 Manitoba 0203 Diesel Excise 0.140 /lt  
  75 Manitoba 0208 Gasohol Excise 0.140 /lt  
  75 Manitoba 0211 Methanol Excise 0.140 /lt  
  75 Manitoba 0210 Propane Excise 0.030 /lt  
  75 Manitoba 0501 Sales Tax 7.0 % CNG Only
  75 Manitoba 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  75 Manitoba 814 Environmental Aviation Gas Tax 0.0995 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 0202 Gas Excise 0.1087 /lt Effective 4/1/2020
  78 New Brunswick 0203 Diesel Excise 0.1545 /lt Effective 4/1/2020
  78 New Brunswick 0208 Gasohol Excise 0.1087 /lt Effective 4/1/2020
  78 New Brunswick 0210 Propane Excise 0.0670 /lt  
  78 New Brunswick 0501 Sales Tax 8.0 %  
  78 New Brunswick 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  78 New Brunswick 814 Environmental Aviation Gas Tax 0.0995 /lt Carbon Tax Effective 4/1/2021
  85 Newfoundland 0202 Gas Excise 0.165 /lt  
  85 Newfoundland 0203 Diesel Excise 0.165 /lt  
  85 Newfoundland 0208 Gasohol Excise 0.165 /lt  
  85 Newfoundland 0211 Methanol Excise 0.165 /lt  
  85 Newfoundland 0210 Propane Excise 0.070 /lt  
  85 Newfoundland 0209 CNG Excise 0.000 /lt  
  85 Newfoundland 0501 Sales Tax 8.0 %  
  85 Newfoundland 0202 Gas Excise 0.122 /lt Western Areas Only
+ 85 Newfoundland 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 7/1/2021
+ 85 Newfoundland 812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 7/1/2021
  86 N.W. Territories 0202 Gas Excise 0.107 /lt  
  86 N.W. Territories 0203 Diesel Excise 0.091 /lt  
  86 N.W. Territories 0208 Gasohol Excise 0.105 /lt  
  86 N.W. Territories 0501 Gas Sales Tax 17.0 %  
  86 N.W. Territories 0501 Diesel Sales Tax 14.45 % 85% of Gas Sales Tax
+ 86 N.W. Territories 802 Environmental Gas Tax 0.0940 /lt Carbon Tax Effective 7/1/2021
+ 86 N.W. Territories 803 Environmental Diesel Tax 0.1090 /lt Carbon Tax Effective 7/1/2021
+ 86 N.W. Territories 810 Environmental Propane Tax 0.0620 /lt Carbon Tax Effective 7/1/2021
+ 86 N.W. Territories 812 Environmental Dyed Diesel Tax 0.1090 /lt Carbon Tax Effective 7/1/2021
  80 Nova Scotia 0202 Gas Excise 0.155 /lt  
  80 Nova Scotia 0203 Diesel Excise 0.154 /lt  
  80 Nova Scotia 0208 Gasohol Excise 0.155 /lt  
  80 Nova Scotia 0210 Propane Excise 0.070 /lt  
  80 Nova Scotia 0501 Sales Tax 10 % Effective 7/1/10
  84 Nunavut 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  84 Nunavut 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  84 Nunavut 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 0202 Gas Excise 0.147 /lt  
  76 Ontario 0203 Diesel Excise 0.143 /lt  
  76 Ontario 0208 Gasohol Excise 0.147 /lt  
  76 Ontario 0211 Methanol Excise 0.022 /lt  
  76 Ontario 0207 Ethanol 8.5% Blend Excise 0.022 /lt.  
  76 Ontario 0208 Ethanol 10% Blend Excise 0.132 /lt  
  76 Ontario 0210 Propane Excise 0.043 /lt  
  76 Ontario 0501 Sales Tax 8.0 % Oil Products Only
  76 Ontario 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  76 Ontario 814 Environmental Aviation Gas Tax 0.0995 /lt Carbon Tax Effective 4/1/2021
  79 Prince Edward Island 0202 Gas Excise 0.158 /lt Effective 2/1/10
  79 Prince Edward Island 0203 Diesel Excise 0.202 /lt Effective 9/1/10
  79 Prince Edward Island 0208 Gasohol Excise 0.158 /lt Effective 2/1/10
  79 Prince Edward Island 0210 Propane Excise 0.000 /lt  
  79 Prince Edward Island 0501 Sales Tax 9 % Oil Products Only; Effective 4/1/13
  79 Prince Edward Island 802 Environmental Gas Tax 0.0663 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 803 Environmental Diesel Tax 0.0805 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 805 Environmental Oil Tax 0.0956 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 807 Environmental Ethanol Tax 0.0663 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 808 Environmental Gasohol Tax 0.0663 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 810 Environmental Propane Tax 0.0000 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 811 Environmental Methanol Tax 0.0329 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 812 Environmental Dyed Diesel Tax 0.0200 /lt Carbon Tax Effective 4/1/2020
  79 Prince Edward Island 814 Environmental Aviation Gas Tax 0.0747 /lt Carbon Tax Effective 4/1/2020
  77 Quebec 0202 Gas Excise 0.172 /lt Effective 1/1/12
  77 Quebec 0203 Diesel Excise 0.182 /lt Effective 1/1/12
  77 Quebec 0208 Gasohol Excise 0.172 /lt Effective 1/1/12
  77 Quebec 0211 Methanol Excise 0.172 /lt Effective 1/1/12
  77 Quebec 0501 Sales Tax 9.5 % Effective 1/1/12
       Greater Montreal Area 0302 Gas Excise 0.015 /lt  
  74 Saskatchewan 0202 Gas Excise 0.150 /lt  
  74 Saskatchewan 0203 Diesel Excise 0.150 /lt  
  74 Saskatchewan 0208 Gasohol Excise 0.150 /lt  
  74 Saskatchewan 0211 Methanol Excise 0.150 /lt  
  74 Saskatchewan 0210 Propane Excise 0.090 /lt  
  74 Saskatchewan 0501 Sales Tax 5.0 % Oil Products Only
  74 Saskatchewan 0802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0805 Environmental Oil Tax 0.1275 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0807 Environmental Ethanol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0808 Environmental Gasohol Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0811 Environmental Methanol Tax 0.0439 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0812 Environmental Dyed Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  74 Saskatchewan 0814 Environmental Aviation Gas Tax 0.0995 /lt Carbon Tax Effective 4/1/2021
  83 Yukon 802 Environmental Gas Tax 0.0884 /lt Carbon Tax Effective 4/1/2021
  83 Yukon 803 Environmental Diesel Tax 0.1073 /lt Carbon Tax Effective 4/1/2021
  83 Yukon 810 Environmental Propane Tax 0.0619 /lt Carbon Tax Effective 4/1/2021