Fuel Competition Assistance Program

Service stations and bulk fuel dealers located along the Alberta and Manitoba borders may be eligible for a competition assistance allowance for tax paid on their gasoline, diesel, dyed diesel and propane purchases.

Saskatchewan Department of Finance

Overview of the Fuel Competition Assistance Program program:

The Fuel Competition Assistance Program (FCAP) provides assistance on taxable gasoline, diesel, dyed diesel and propane sales made by fuel dealers located along the Alberta and Manitoba borders. Assistance does not apply to aviation fuel, propane that may be sold exempt for heating purposes or to holders of a Fuel Tax Exemption Permit. The level of assistance is based on the tax rate differential between Saskatchewan and Alberta or Manitoba, as the case may be, and the shortest distance as measured by a public road between the fuel dealer and the nearest competition in the neighbouring province. Effective April 1, 2024, the fuel tax rates for Alberta will be increased to the full rates of $0.13 per litre on gasoline and clear diesel and $0.04 per litre on dyed diesel.

Benefits of the Fuel Competition Assistance Program program:

Effective April 1, 2024, the fuel tax rates for Alberta will be increased to the full rates of $0.13 per litre on gasoline and clear diesel and $0.04 per litre on dyed diesel.

Eligibility criteria of the Fuel Competition Assistance Program program:

Service stations located up to 56 km from their nearest Alberta or Manitoba competition may apply for a competition assistance allowance on their purchases of eligible fuels which include gasoline, diesel, dyed diesel and propane.
Bulk fuel dealers who deliver eligible fuels to customers located in the competition assistance zones may apply for a competition assistance allowance on their fuel sales or deliveries.