• Yukon businesses are leading the way.
  • Yukon’s workforce is highly educated, skilled, motivated and productive.
  • Partnerships are key to our success.
  • Yukon is open for business.
  • Yukon has been a site location for a number of feature films including the 20th Century Fox's, "The Big Year" starring Steve Martin, Owen Wilson and Jack Black.
  • Small and medium-sized enterprises continue to be Yukon’s largest private sector employer.
  • Yukon is home to one of the world’s largest iron ore deposits and one of the world’s largest undeveloped lead-zinc districts.
  • Yukoners enjoy a very high quality of life.

Taxes and Stumpage Rates

Forestry is subject to taxes and stumpage rates designed to regulate forestry and, in some cases, compensate for various aspects of local governments and the industry. Like all business in Yukon, harvest companies must pay a federal sales tax and territorial and federal income taxes. Unlike the majortiy of jurisdictions in Canada, Yukon does not have a territorial sales tax. Stumpage rates are calculated and individually set in place for each timber harvest plan and can include up to four different fees.

Stumpage Rates

Stumpage rates in Yukon can include up to four fees including a Timber Fee, a Reforestation Fee, a Development Fee, and a Road Use Fee. Each cutting permit will reflect the fees payable and in combination will represent the stumpage rate. Yukon's stumpage rates are very competitive and encourafe harvesting competition in a responsible market.

Timber Fee

Item Type                                                                                   Fee per m³
Green or Dead Timber                                                                    $1.00     
May be reduced where timber is "affected"                                       $0.25
or to provide incentive for timber harvesting.            

Reforestation Fee

This fee is updated annually and is collected to offset the cost of reforestation treatments. The fee is updated annually and is based on average costs to conduct reforesestation activities and will be established according to the reforestation plans prepared during the Site Plan development.

Licence/Permit                                                                           Reforestation Fee, per m³
Timber Resources Licence                                                             $5.00*per m³
Woodlot Licence                                                                          $5.00*per m³
Fuel Wood Licence                                                                        No Charge

*Fees are recalculated annually, but cannot go below the $5.00 per m³ threshold.

Development Fee

Development Fee                                           Fee per m³       
May include planning,                                      The approved development costs divided by the total
surveying, layout, and                                       volume in the planning area to provide an average cost
engineerigng costs.                                          per m³ of timber available. 

Road Use Fee

Road Use Fee                                                 Fee per m³                                            
May be applied where government                     The approved construction and expected maintenance
spends money on road construction,                  and/or decommissioning cost based on an average per
maintenance, and decommissioning.                    m³ of timber available. 

                                                 

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