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Taxation Division
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Manitoba Finance-Taxation Division
(204) 945-5603
Manitoba Toll Free
1-800-782-0318
Motive Fuel Tax
The Motive Fuel Tax Act taxes consumer purchases of clear diesel for vehicles and equipment, railway diesel, heating oil and bunker fuel for heating at the following rates:
| Product Description | Tax Rate Per Litre | Effective Date |
| Clear Diesel | 11.5¢ |
May 1, 2004 |
| Railway Diesel | 6.3¢ | January 1, 1995 |
| Commercial Heating Oil | 1.9¢ | April 1, 1987 |
| Bunker Fuel | 1.7¢ | April 1, 1987 |
For information on how tax applies to biofuel, please see Bulletin No. 106 - Taxation Changes - 2006 Budget.
Interjurisdictional Motor Carriers
Manitoba Tax Publications
