Motor fuels - British Columbia only

The following will qualify as motor fuel:

• gasoline-type fuels, including ethanol-gasoline blends, that are suitable for use in internal combustion engines and are marketed or sold as fuel for that purpose;
• diesel, bio-diesel, and bio-diesel blends, but not including heavy fuel oil, that are suitable for use in internal combustion engines of the compression-ignition type and are marketed or sold as fuel for that purpose, other than any such fuel that is marketed or sold as fuel for use as heating oil, including locomotive fuel and marine diesel, marketed or sold as fuel for use in trains or boats; and
• aircraft fuel, including aviation gasoline and jet fuel that is suitable for use in an engine or in a turbine that propels an aircraft and is marketed or sold as fuel for that purpose.

The following fuels (including any bio-fuel equivalent or blend) will not qualify:

• heating oil and furnace oil;
• heavy fuel oil, including marine bunker fuel (or bunker oil);
• hydrogen;
• kerosene (excluding jet fuel);
• natural gas and natural gas liquids (e.g., liquefied natural gas or LNG); and
• propane and liquefied petroleum gas (LPG).

Forms and publications

• GST/HST Info Sheets GI-061, Harmonized Sales Tax for British Columbia - Point-of-Sale Rebate on Motor Fuels