Gas taxes in Canada and Quebec: how much you pay per litre

Early on Monday, October 5, the most common price for regular in Montreal was 204.9¢ a litre. Of that, 48.9¢ was tax, close to a quarter of the price. So how much tax is on gas in Canada? Here is each tax on a Quebec litre under the rules in effect on October 5, 2026, followed by the gas tax rates in every other province.

A litre of gas in Montreal, tax by tax

Here's the math, so you can check it:

1. First remove GST and QST, which add up to 14.975%: 204.9 ÷ 1.14975 = 178.2¢.
2. GST: 5% of 178.2 = 8.9¢. QST: 9.975% of 178.2 = 17.8¢.
3. Then remove the fixed taxes: 19.2¢ for Quebec and 3.0¢ for the ARTM. The federal excise tax is at 0¢.
4. That leaves 156.0¢: the price before tax, which covers the wholesale cost of gas, delivery and the station's margin.

On a 50-litre fill-up at that price ($102.45), taxes come to $24.45. The price before tax varies from station to station, which is why posted prices can differ so much in the same neighbourhood. The fixed taxes are the same for everyone in a given area. In Gazo, prices are the ones posted at the station, taxes included, sorted from cheapest to most expensive: the gap between two stations is their gap in price before tax, plus sales tax. In Quebec, these are the prices each station reports to the Régie de l'énergie, as explained in our article on Quebec's official station prices. You can't avoid the taxes, but you can buy less gas: here are 12 ways to use less gas.

The federal excise tax: suspended until January 31, 2027

Normally, Ottawa collects 10¢ on every litre of gas, a rate in place since 1995 according to Natural Resources Canada. The excise tax has been suspended since April 20, 2026. On September 2, the government announced it would stay suspended until January 31, 2027 (Bill C-38, introduced on September 22). After that:

• February 1 to March 31, 2027: 5¢ a litre, half the usual rate;
• from April 1, 2027: 10¢ a litre.

Because GST and QST also apply to the excise tax, each 5¢ step will add about 5.75¢ in Quebec (5¢ × 1.14975), or 5.65¢ with Ontario's 13% HST, if wholesale prices stay the same. According to Finance Canada, gas prices dropped 11¢ a litre on the day the suspension began.

Quebec's fuel tax and the ARTM tax

Quebec's tax on gasoline has been 19.2¢ a litre since April 1, 2013, under the province's Fuel Tax Act. It changes with location:

• +3¢ in the territory of the Autorité régionale de transport métropolitain (ARTM), the Montreal region. The revenue goes to public transit, the Régie de l'énergie notes.
• +1¢ in Gaspésie–Îles-de-la-Madeleine.
• −4.65¢ in the outlying regions listed by regulation, including Abitibi, Saguenay–Lac-Saint-Jean, the North Shore and Gaspésie, and −2.3¢ in certain "specific regions".
• Near the borders, the cut depends on distance: 2¢ to 8¢ near Ontario or New Brunswick, 3¢ to 12¢ near the United States, with the biggest cut within 5 km.

That's one reason gas doesn't cost the same everywhere in Quebec: compare gas prices in Montreal and in Gatineau, for example. The other reasons, like delivery from the terminals and competition between stations, are covered in our article on why gas prices change.

GST and QST: taxes charged on taxes

Is GST charged on gas? Yes, and on the whole price: the 5% GST applies on top of the excise tax and the provincial fuel tax, as Natural Resources Canada and the Régie de l'énergie confirm. The 9.975% QST also applies to the other taxes, according to the Régie, but not to GST: Quebec's sales tax law leaves GST out of its base.

The result: in Montreal, the 22.2¢ of fixed taxes actually cost 25.5¢, because GST and QST add 3.3¢ on top (22.2 × 0.14975).

What about the carbon tax?

For drivers, there isn't one at the pump anymore, in any province or territory.

• The federal fuel charge ended on April 1, 2025, according to the Canada Revenue Agency. It never applied in Quebec, which has its own system.
• British Columbia's carbon tax was eliminated on the same date.
• Quebec has a carbon market (the cap-and-trade system known as SPEDE), linked with California's. It isn't a tax you see: the cost of emission allowances is passed on in fuel prices and is already part of the price before tax. Quebec's environment ministry estimates it at 8.4¢ a litre of gas at a price of $40 per emission unit.

How much tax is on gas in Canada, province by province

Rates per litre of gas in effect on October 5, 2026, checked on official provincial and regulator websites (federal excise tax suspended everywhere):

A few details. In Alberta, the 13¢ tax depends on the price of WTI crude: it drops to zero when the average reaches US$90 a barrel or more, and the current suspension will last at least until December 31, 2026. In British Columbia, the Vancouver-area and Victoria-area rates include a tax for public transit. According to Natural Resources Canada, Vancouver, Victoria and Montreal are the only three cities in the country where a local tax is added this way. In Atlantic Canada, the tax is already built into the maximum price set by the regulator. To see station prices province by province: Ontario, Alberta, British Columbia.