Marked Fuel Permit for Pleasure Craft

If you own or operate a pleasure craft in PEI, you may apply for a special permit to allow you to fuel your vessel with marked (untaxed) fuel at a PEI port where clear (taxed) fuel is not available. The Marked Fuel Permit for Pleasure Craft Owners/Operators does not exempt you from paying the gasoline tax or carbon levy. The permit requires you to record the details of each purchase of marked fuel and then declare and remit the applicable tax at the clear-fuel rate at the end of the boating season.

The permit is valid for one year only and must be renewed before the expiry date displayed on the permit. The issuance fee is $10. Application for Marked Gasoline and/or Marked Diesel Oil Permit for Pleasure Craft Owners/Operators.

What are my responsibilities as the holder of a Marked Fuel Permit for Pleasure Craft?

As a permit holder in accordance with the Gasoline Tax Act Regulations, you are required to:

• Present your permit to the fuel supplier at each purchase. The supplier will record your name, permit number and expiry date for their monthly report.
• Retain the invoice for each purchase of marked fuel to submit as supporting documentation with your self-declaration and payment of taxes due. 
• Maintain, for audit purposes, a record of how each purchase of fuel was used.
• At the end of the boating season, report all purchases of marked fuel for the season with supporting documents and full payment of tax due at the unmarked fuel rate.
  • Submit the Gasoline Tax and Carbon Levy Self-declaration 
  • For calculating tax due, refer to Gasoline Tax Rates. 

The annual Marked Fuel Permit for Pleasure Craft Owners/Operators will not be renewed until purchase from the previous season are declared and paid.