Registration Requirement for Manufacturers (Refiners) under the Fuel Tax Act and Gasoline Tax Act

• This bulletin gives notice of the new requirement for manufacturers (refiners) to register under the Fuel Tax Act and the Gasoline Tax Act.
• The information in this bulletin does not replace the law found in the Fuel Tax Act, Gasoline Tax Act and related Regulations.

General

Refiners Must Register

The Fuel Tax Act (FTA) and Gasoline Tax Act (GTA) were amended to require all manufacturers (refiners) of fuel, gasoline, propane or aviation fuel to apply for and obtain a registration certificate from the Ministry of Revenue, and to file returns.

Effective Date

These amendments to the FTA and GTA take effect on July 1, 2003.

Definitions

"Manufacturer" under the FTA means a person who manufactures, blends, modifies or produces fuel for distribution, sale or storage in Ontario but does not include a person designated by the Minister as a "distributor".

"Manufacturer" under the GTA means a person who manufactures, blends, modifies or produces gasoline, propane or aviation fuel for distribution, sale or storage in Ontario.

"Distributor" means a person who sells special products only and who is designated as a distributor by the Minister.

Registration and Reporting

Registration Requirements

All manufacturers, as defined, are required to apply for and obtain registration as a manufacturer (refiner) with the Ministry. The registration must be complete by July 1, 2003. Please refer to page 2 of this bulletin for information on how to obtain an application for registration.

Returns

All manufacturers will be required to file returns with the Ministry. A further bulletin outlining the specific reporting requirements will be issued upon filing of regulations establishing the details.

Penalties and Fines

The legislation provides for fines and assessed penalties where a person operates as a manufacturer without holding a proper registration certificate.

Additional Information

To obtain an Application for Registration as a Manufacturer/Refiner under either the FTA or the GTA, contact the:

Ministry of Revenue
Motor Fuels and Tobacco Tax Branch
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

• Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
• Fax: 905 433-5680
• Teletypewriter (TTY): 1 800 263-7776

If this bulletin does not completely address your particular situation, refer to the Acts and related Regulations or contact us at the number listed above.