Federal taxes are levied at the manufacturing level. The distribution of petroleum products to various provinces and territories occurs after the excise taxes have been levied. Consequently, no figures are available showing excise taxes collected in each province and territory. Moreover, excise tax licensees may report the excise taxes as a consolidated amount for all their Canadian production instead of by province of manufacture or production site. Therefore, Revenue Canada neither requests nor captures excise fuel taxes data by province.
We have, however, included the total excise fuel taxes collected for the fiscal years 1993-94 to 1997-98, broken down by revenue type: petroleum and gas revenue tax; excise tax on motive fuel and gasoline; and excise tax on aviation gas and diesel fuel.