Fixed tax – The federal government charges an excise tax at a flat rate of 10 cents per litre on gasoline (in effect since 1995) and 4 cents per litre on diesel (in effect since 1987). Furnace oil, natural gas and propane are exempt from this tax (only the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) applies). Provincial governments also collect gasoline taxes and these vary considerably by province. Lastly, three municipalities in Canada also apply taxes on gasoline. Vancouver, Victoria and Montreal charge taxes of 11.0, 3.5 and 3.0 cents a litre, respectively. http://www.nrcan.gc.ca/energy/fuel-prices/4939