Gas taxes by province and city
In Toronto 16.6% of a litre of regular is tax, in Montreal 24.7%, in Calgary 4.8%.
Taxes in one litre in Toronto
29.3¢/L
16.6% of a 176.7¢/L price.
| Ontario gasoline tax | 9.00¢/L |
| Federal excise tax | 0.00¢/L |
| Sales tax (HST, 13%) | 20.33¢/L |
| Product, transport and margins | 147.37¢/L |
Sales tax applies to the price that already includes the per-litre taxes. The federal excise tax has been suspended since April 20, 2026.
Prepared by Radif Partners · Method · official sources read on October 26, 2026 · estimate for October 27, 2026, published method
A litre of gasoline in Canada carries up to three layers of tax on top of its product cost: a provincial fuel tax in cents per litre, sometimes a regional transit levy, and a sales tax applied to everything including the first two. The federal excise tax of 10 cents on gasoline and 4 cents on diesel, the fourth layer, has been suspended since April 20, 2026, and the federal consumer carbon charge has been zero since April 1, 2025. At today's prices that leaves 29.3¢/L of tax in a Toronto litre (Ontario's 9 cents plus 13% HST), 46.9¢/L in Montreal (19.2 cents of Quebec fuel tax, 3 cents for the ARTM, then GST and QST), 37.1¢/L in Vancouver (27 cents of provincial and TransLink tax plus GST) and 7.4¢/L in Calgary, where Alberta stopped collecting its 13-cent tax on October 1, 2026. Under Finance Canada's draft legislation (proposed, not enacted), the excise returns at half rate on February 1, 2027 and in full on April 1, 2027.
Four layers, in order
The order matters because the sales tax is charged last, on a base that already includes the other taxes. Start from the price of the refined product delivered to the station, with the wholesaler's and retailer's margins. Add the provincial fuel tax, a fixed amount per litre that does not move with the price. Add the regional levy where one exists: 3 cents on gasoline in the Montreal metropolitan transit territory, the TransLink and BC Transit shares of the British Columbia motor fuel tax around Vancouver and Victoria. Add the federal excise tax, zero since April 20, 2026. Then apply the sales tax of the province: 5% GST in the West, 13% HST in Ontario, 14% in Nova Scotia since April 1, 2025, 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, and 5% GST plus 9.975% QST in Quebec.
| Province | Gasoline | Diesel | Sales tax |
|---|---|---|---|
| Ontario | 9.00¢/L | 9.00¢/L | HST 13% |
| Quebec | 19.20¢/L | 20.20¢/L | GST + QST 14.975% |
| British Columbia | 14.50¢/L | 15.00¢/L | GST 5% |
| Alberta | 0.00¢/L | 0.00¢/L | GST 5% |
| Saskatchewan | 15.00¢/L | 15.00¢/L | GST 5% |
| Manitoba | 12.50¢/L | 12.50¢/L | GST 5% |
| Nova Scotia | 15.50¢/L | 15.40¢/L | HST 14% |
| New Brunswick | 10.87¢/L | 15.45¢/L | HST 15% |
| Newfoundland and Labrador | 7.50¢/L | 9.50¢/L | HST 15% |
| Prince Edward Island | 0.00¢/L | 0.00¢/L | HST 15% |
Diesel is taxed on its own scale
Diesel carries different per-litre rates from gasoline in most provinces: 15.45 cents against 10.87 in New Brunswick, 9.5 against 7.5 in Newfoundland and Labrador, 20.2 against 19.2 in Quebec, where the 3-cent ARTM levy applies to gasoline only. The federal excise tax on diesel is 4 cents, not 10, so its proposed return in 2027 (proposed, not enacted) weighs less on a truck than on a car. Because diesel sells well above gasoline in late 2026, the sales tax on a litre of diesel is higher in cents even where the fixed tax is the same, and the overall share of tax in the price is lower.
What it comes to in a few cities
Because the per-litre taxes are fixed and the sales tax is a percentage, the share of tax in a litre falls when the price rises. That is why two cities with the same provincial tax can show slightly different tax shares on the same day. The table uses the price of the day where an official daily or weekly figure exists, and the estimate for tomorrow where the latest figure is a monthly average.
| City | Price | Taxes per litre | Share |
|---|---|---|---|
| Toronto | 176.7¢/L | 29.3¢/L | 16.6% |
| Montreal | 189.6¢/L | 46.9¢/L | 24.7% |
| Vancouver | 211.8¢/L | 37.1¢/L | 17.5% |
| Calgary | 156.0¢/L | 7.4¢/L | 4.8% |
| Winnipeg | 173.8¢/L | 20.8¢/L | 12.0% |
| Halifax | 185.3¢/L | 38.3¢/L | 20.6% |
| St. John's | 202.5¢/L | 33.9¢/L | 16.7% |
Break down a litre in your city
Taxes in one litre in Vancouver
37.1¢/L
| B.C. motor fuel tax | 14.50¢/L |
| Metro Vancouver supplement (TransLink receives 18.5¢ of the 27¢) | 12.50¢/L |
| Federal excise tax | 0.00¢/L |
| Sales tax (GST, 5%) | 10.09¢/L |
Taxes that changed in 2025 and 2026
Several of the layers moved recently, which is why year-old breakdowns found elsewhere are wrong. The federal consumer carbon charge, which had reached 17.61 cents a litre on gasoline, was set to zero on April 1, 2025, and British Columbia eliminated its own carbon tax the same day. Nova Scotia's HST fell from 15% to 14% on April 1, 2025. Ontario made its 9-cent gasoline tax permanent on July 1, 2025. Manitoba's 2024 fuel tax holiday ended on January 1, 2025. The federal excise tax was suspended on April 20, 2026. Prince Edward Island suspended its provincial tax from September 26, 2026 to January 31, 2027, and Alberta paused its 13-cent tax from October 1, 2026 to at least December 31, 2026.
What is scheduled next
Two changes are already dated. Under Finance Canada's September 2026 draft legislation (proposed, not enacted), the excise tax comes back at 5 cents on gasoline and 2 cents on diesel from February 1 to March 31, 2027, then at its full 10 and 4 cents on April 1, 2027. In Alberta, the quarterly rate from January 1, 2027 will be 0, 4.5, 9 or 13 cents depending on the average price of WTI oil, and it cannot rise by more than 9 cents in one quarter. The estimate on this site adds a dated change on the day it takes effect, sales tax included.
What the excise return costs you
Extra a month from April 1, 2027 (proposed, not enacted)
$13.56
| Until January 31, 2027 (proposed, not enacted) | $0.00 |
| February and March 2027, half rate (proposed, not enacted), a month | $6.78 |
| From April 2027 (proposed, not enacted), a year | $163 |
| Excise rate on April 1, 2027 (proposed, not enacted) | 10¢/L |