Gas Tax Fund by Province and Territory

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Federal Gas Tax Fund in Alberta

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Alberta.
  • Delivers over $243 million every year to 350 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $473,545*

2020-21: $244,029

2021-22: $255,121

2022-23: $255,121

2023-24: $266,214

*Alberta municipalities received an additional $229.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities, counties, improvement districts)
  • Metis settlements
  • Townsite of Redwood Meadows Administration Society

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Alberta.

2: Province flows funds to local governments to identify priorities and undertake projects.

Funding is distributed on a per-capita basis with a funding floor of $50,000 for all local governments.

Communities that have seasonal inhabitants or less than 300 permanent inhabitants receive a base allocation of $5,000 per year in addition to the per capita amount.

3: Province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Ministry of Municipal Affairs, Government of Alberta

Infrastructure Canada

Federal Gas Tax Fund in British Columbia

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure and capacity building priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through tripartite agreement between the Government of Canada, the Government of British Columbia and the Union of British Columbia Municipalities (UBCM).
  • Delivers over $275 million every year to 189 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $557,200*

2020-21: $280,416

2021-22: $293,163

2022-23: $293,163

2023-24: $305,909

*British Columbia municipalities received an additional $278.6 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities and designated First Nations with local government status)
  • TransLink
  • Islands Trust
  • BC Transit
  • Non-local government entities endorsed through a formal resolution by the local government where the asset will be located

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Active Transportation
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to UBCM.

2: UBCM in turn flows funds to local governments and other BC recipients to identify priorities and undertake projects.

Approximately 50% of the federal GTF allocation is available for the Greater Vancouver Regional District (GRVD) and the remainder for other local governments. Within the GRVD, 95% is allocated to Translink through a Greater Vancouver Regional Fund and 5% is allocated to municipalities (base funding of $55,000 + per-capita).

Outside of GRVD, 75% is allocated to local governments (base funding of $55,000 + per-capita) and 25% is pooled into a Strategic Priorities Fund – application-based, open to all local governments outside of GRVD.

3: UBCM reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Union of BC Municipalities, British Columbia

Infrastructure Canada

Federal Gas Tax Fund in Manitoba

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Manitoba.
  • Funding for First Nations delivered by Indigenous Services Canada as part of the First Nations Infrastructure Fund.
  • Delivers over $72 million every year to 136 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $72,511*

2020-21: $72,511

2021-22: $75,807

2022-23: $75,807

2023-24: $79,103

*Manitoba municipalities received an additional $72 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities and designated First Nations with local government status)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to the province.

2: The province in turn flows 90% of funds to local governments to identify priorities and undertake projects.

The province flows 9.5% of funds to the transit communities of Winnipeg and Brandon on a per capita basis.

3: Through the province, recipients report financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Department of Central Services

Infrastructure Canada

Federal Gas Tax Fund in New Brunswick

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of New Brunswick.
  • Funding for First Nations delivered by Indigenous Services Canada as part of the First Nations Infrastructure Fund.
  • Delivers over $44 million every year to communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $92,600*

2020-21: $45,098

2021-22: $47,148

2022-23: $47,148

2023-24: $49,198

*New Brunswick communities received an additional $47.6 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities, regional municipalities, and rural communities)
  • Government of New Brunswick (if providing core municipal services in unincorporated areas)
  • Non-municipal entities (with local government support or in unincorporated areas with Government of New Brunswick support)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to New Brunswick.

2: Province flows funds to local governments twice a year to identify priorities and undertake projects.

In unincorporated areas, priorities are identified and the Province or other recipients undertake projects.

3: Province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Environment and Local Government

Infrastructure Canada

Federal Gas Tax Fund in Newfoundland and Labrador

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Newfoundland and Labrador.
  • Funding for First Nations delivered by Indigenous Services Canada as part of the First Nations. Infrastructure Fund
  • Delivers over $31 million every year to 276 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: *$64,300

2020-21: $31,583

2021-22: $33,019

2022-23: $33,019

2023-24: $34,454

* Newfoundland and Labrador municipalities received an additional $32.8 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities, Inuit Community Governments, and Regional Service Boards)
  • Government of Newfoundland and Labrador
  • Non-municipal entities (only with local government support):
  • for-profit organizations
  • not-for-profit organizations
  • non-governmental organizations

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Newfoundland and Labrador.

2: Province in turn, flows funds to local governments to identify priorities and undertake projects.
Close to 70% of funding is allocated on a per-capita basis within local governments, and distributed as follows:

  • Just over 68% to Municipal Allocations;
  • Just over 28% to the Provincial Waste Management Strategy;
  • Just over 1% to the Provincial Water and Wastewater Initiative;
  • Just over 1% may be applied to administrative expenses.

3: Province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Municipal Affairs and Environment

Infrastructure Canada

Federal Gas Tax Fund in Nova Scotia

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Nova Scotia.
  • Delivers over $55 million every year to 50 municipalities across Nova Scotia.

Funding

Allocations (in thousands of $)

2019-20: $114,300

2020-21: $55,829

2021-22: $58,367

2022-23: $58,367

2023-24: $60,904

* Nova Scotia municipalities received an additional $58.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • A municipality or its agent
  • A non-municipal organization on the condition that the municipality has indicated support for the eligible project through a formal resolution of its council.
  • Nova Scotia departments, corporations and agencies (if providing core municipal services in municipalities and in unincorporated areas)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Nova Scotia.

2:

    Province distributes funding to local governments as follows to identify priorities and undertake projects:
  • 25% distributed based on dwelling units in each municipality;
  • 25% distributed on a per capita basis; and
  • 50% distributed based on a Province-wide 5-year rolling average of municipal spending.

3: Province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Municipal Affairs, Government of Nova Scotia

Infrastructure Canada

Federal Gas Tax Fund in Nunavut

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Nunavut.
  • Delivers over $16 million every year to over 25 communities across the territory.

Funding

Allocations (in thousands of $)

2019-20: $33,000*

2020-21: $16,500

2021-22: $17,250

2022-23: $17,250

2023-24: $18,000

* Municipalities in Nunavut received an additional $16.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Municipal governments
  • Government of Nunavut (if providing core municipal services)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Nunavut which administers funds on behalf of communities, with the exception of Iqaluit, which receives 15% of the territorial allocation.

2: Iqaluit submits projects to the Government of Nunavut for project approval.

Through the Gas Tax Small Projects funding, non-tax based communities submit projects to the Government of Nunavut for review.

Eligible projects are ranked then submitted for approval to the Nunavut Community Infrastructure Advisory Committee (NCIAC).

Successful applicants manage and report on the funding. Department of Community and Government Services identifies projects which are recommended by NCIAC and then approved by the Financial Management Board.  

3: Territory reports financial activities to Infrastructure Canada annually and on outcomes/results every five years.

More info

Community and Government Services, Government of Nunavut

Infrastructure Canada

Federal Gas Tax Fund in the Northwest Territories

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibilityon the allocation of capital funding.
  • Administered through a bilateral agreement with the Government of Northwest Territories.
  • Delivers over $16 million every year to over 33 communities across the territory.

Funding

Allocations (in thousands of $)

2019-20: $33,000*

2020-21: $16,500

2021-22: $17,250

2022-23: $17,250

2023-24: $18,000

* Municipalities in the Northwest Territories received an additional $16.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments - providing municipal services.

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Disaster mitigation
  • Brownfield redevelopment
  • Sport
  • Recreation
  • Broadband and connectivity
  • Culture*
  • Tourism*
  • * Proposed projects reviewed to ensure they fall within mandate of local government.

Funding Process

1: Infrastructure Canada flows funds to the Northwest Territories.

2: Northwest Territories flows funds to local governments providing municipal services.

Local governments identify priorities and undertake projects. Financial reports are collected on the use of Gas Tax funds.

3: Northwest Territories reports financial activities to Canada annually. Outcomes reports are required every ive years.

More info

Municipal and Community Affairs (MACA), Government of the Northwest Territories
maca_info@gov.nt.ca

Infrastructure Canada

Federal Gas Tax Fund in Ontario

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Ontario, the Association of Municipalities of Ontario, (AMO), and the City of Toronto (Recipients).
  • Funding for First Nations delivered by Indigenous Services Canada as part of the First Nations Infrastructure Fund.
  • Delivers over $816 million every year to 641 communities across the province. (Does not include funding to First Nations)

Funding

Allocations (in thousands of $)

2019-20: $1,635,951*

2020-21: $816,507

2021-22: $853,621

2022-23: $853,621

2023-24: $890,735

*Ontario communities received an additional $819.4 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities and designated First Nations with local government status)
  • Government of Ontario (if providing core municipal services in unincorporated areas, (ex: Local Roads Boards))
  • Non-municipal entities (only with local government support or in unincorporated areas with Government of Ontario support)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Ontario Recipients.

2: Funds flow to AMO, who in turn flows funds to local governments to identify priorities and undertake projects.

Funds flow to Toronto, who undertakes projects with the Toronto Transit Commission. All Toronto GTF funds are currently spent on transit projects.

Funds flow to the Province for Local Roads Boards (LRBs) in unincorporated areas. Together, they identify local priorities and the Province undertakes projects.

3: Recipients report financial activities annually and outcomes/results at least every five years to Infrastructure Canada.

More info

Ontario’s Ministry of Municipal Affairs and Housing

Association of Municipalities of Ontario (AMO)

City of Toronto

Infrastructure Canada

Federal Gas Tax Fund in Prince Edward Island

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Prince Edward Island.
  • Delivers over $16 million every year to 63 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $33,000*

2020-21: $16,500

2021-22: $17,250

2022-23: $17,250

2023-24: $18,000

*Prince Edward Island received an additional $16.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (municipalities and designated First Nations with local government status)
  • Non-municipal entities including for-profit and not-for-profit organizations, or non-governmental organizations, on the condition that the local government has indicated support for the project.
  • Provincial government entities in the form of departments, corporations and agencies where they are mandated to provide core municipal services in municipalities; and in the unincorporated areas of the Province.

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Prince Edward Island

2: Province divides funding into four major components:

    • The Province allocates 53% of funds to local governments that provide water and/or sewer services;
    • Province allocates 30% of funds for the rehabilitation of roads and bridges within local government boundaries;
    • Province allocates 13.67% to meet the needs of local governments and unincorporated areas in order to complete priority projects, with water and wastewater projects as the first priority; and
    • Province allocates 3.33% to local governments that do not provide water and/or sewer services.

3: Province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Transportation, Infrastructure and Energy

Infrastructure Canada

Federal Gas Tax Fund in Saskatchewan

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Saskatchewan.
  • Infrastructure Fund
  • Delivers over $61 million every year to 776 communities across the province.

Funding

Allocations (in thousands of $)

2019-20: $124,940*

2020-21: $62,571

2021-22: $65,416

2022-23: $65,416

2023-24: $68,260

*Saskatchewan municipalities received an additional $61.9 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Municipalities
  • Government of Saskatchewan (if providing core municipal services in municipalities and in unincorporated areas)
  • Non-municipal entities (with municipal support)
  • Saskatchewan Urban Municipalities Association
  • Saskatchewan Association of Rural Municipalities
  • New North-Saskatchewan Association of Northern Communities Services Inc.

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Saskatchewan.

2: Province in turn flows funds to municipalities who identify priorities and undertake eligible projects.

Province allocates GTF funding via Municipal Gas Tax Fund Agreements.

Funding is distributed on a per-capita basis with no base amounts.

3: : The province reports financial activities annually and outcomes/results every five years to Infrastructure Canada.

More info

Government of Saskatchewan

Infrastructure Canada

Federal Gas Tax Fund in the Yukon

Program Overview

  • Up-front, predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to pool, bank and borrow against funding.
  • Administered through a bilateral agreement with the Government of Yukon.
  • Delivers over $16 million every year to over 23 recipients across the territory.

Funding

Allocations (in thousands of $)

2019-20: $33,000*

2020-21: $16,500

2021-22: $17,250

2022-23: $17,250

2023-24: $18,000

* Municipalities in Yukon received an additional $16.5 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Municipal Governments or their agents (including wholly owned corporations)
  • Yukon First Nations (including wholly owned corporations)
  • Non-municipal entities (only with local government or First Nation support)
  • Government of Yukon entities  (if providing core municipal services, or in unincorporated areas)

Eligible Projects

Address local priorities under the following categories:

  • Public transit
  • Wastewater
  • Drinking water
  • Solid waste management
  • Community energy systems
  • Local roads and bridges
  • Capacity building
  • Highways
  • Local and regional airports
  • Short-line rail
  • Short-sea shipping
  • Disaster mitigation
  • Broadband and connectivity
  • Brownfield redevelopment
  • Culture
  • Tourism
  • Sport
  • Recreation

Funding Process

1: Infrastructure Canada flows funds twice a year to Yukon.

2: Territory allocates funding to municipal governments and their agents to identify, prioritize, and undertake project:

  • 68% to municipal governments;
  • 25% to Yukon First Nations;
  • 7% to unincorporated communities

3: Territory reports financial activities to Canada annually and on outcomes/results every five years.

More info

Community Services, Government of Yukon

Infrastructure Canada

Federal Gas Tax Fund in Québec

Program Overview

  • Predictable long-term funding to help address local infrastructure priorities.
  • Provides flexibility to use funding over a five-year cycle.
  • Delivers over $495 million every year to 1,125 communities across Quebec.
  • The Société de financement des infrastructures du Québec (SOFIL) administers the federal GTF funds and the provincial contribution under the Quebec’s program Taxe sur l’essence et de la contribution du Québec (TECQ).

Funding

Federal allocations (in thousands of $)

2019-20: $999,600*

2020-21: $495,770

2021-22: $518,305

2022-23: $518,305

2023-24: $540,840

*Quebec municipalities received an additional $504 million as part of the Budget 2019 one-time top-up.

Eligible Recipients

  • Local governments (80% of the combined federal and provincial contributions)
  • Public transit authorities (20% of the combined federal and provincial contributions)

Eligible Projects

  • Drinking water and wastewater installation, upgrades and compliance with standards
  • Studies aimed at improving knowledge of municipal infrastructure
  • Renewal of drinking water and sewer pipes
  • Local roads, waste management infrastructure, infrastructure development of high-speed internet networks, energy retrofits for municipal buildings as well as the construction or renovation of cultural, community, sports and recreational municipal infrastructure

Funding Process

1: Infrastructure Canada flows funds twice a year to Quebec.

2: Province flows funds to local governments and transit authorities to undertake projects.

3: The Société de financement des infrastructures du Québec (SOFIL) reports annually to the Legislative Assembly of Quebec. Infrastructure Canada and Quebec jointly report on broad outcomes every five years.

More info

Société de financement des infrastructures locales du Québec (available in French only),

Ministry of Municipal Affairs and Housing (available in French only):

Ministry of Transportation (available in French only)

Infrastructure Canada