How is carbon tax collected for natural gas and propane?
The tax collection and remittance procedures for natural gas and propane are modelled after the collection procedures for the social service tax, also called the provincial sales tax. Carbon tax is payable by the end purchaser (consumer). Carbon tax is collected by the retail dealer and remitted directly to the ministry. If you make retail sales of natural gas or propane to end purchasers, you are required to apply for registration as a natural gas or propane retail dealer under the Carbon Tax Act. For more information, please see the Notice to Natural Gas and Propane Sellers – Carbon Tax on our Carbon Tax website or contact the ministry.