- Budget Measures Act (Fall), 2004, Amendments to Statutes Administered by the Motor Fuels and Tobacco Tax Branch
On December 16, 2004, the Budget Measures Act (Fall), 2004 received Royal Assent (c. 31, S.O. 2004). This statute includes amendments to the Electricity Act, 1998, Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act and the Tobacco Tax Act to implement measures announced in the 2004 Ontario Budget and other technical amendments to improve administrative effectiveness and enforcement, maintain the integrity and equity of the tax system and enhance legislative clarity. - First Nations Gasoline Retailers Tax-Exempt Sale of Gasoline to First Nations Individuals on a Reserve
This bulletin provides general information on the treatment of tax-exempt sales of gasoline to First Nations individuals on a reserve. - First Nations Gasoline Users Tax-Exempt Purchase of Gasoline For Personal Use by First Nations Individuals
This bulletin provides general information on the treatment of tax-exempt purchase of gasoline by First Nations individuals on a reserve. - Gasoline Tax in Ontario
This bulletin provides an overview of the administration of the Gasoline Tax Act and the collection of tax in Ontario on gasoline, aviation fuel, and propane. - Guide to Farm Fuel Tax in Ontario
This bulletin explains the application of fuel and gasoline taxes to different types of fuel used by farmers. - Ontario Gasoline Tax Refund Program
This bulletin clarifies the eligibility of certain refundable uses of gasoline. - Power Takeoff Tax Refunds for Interjurisdictional Carriers Licenced under the International Fuel Tax Agreement
This bulletin outlines the procedure for claiming a refund of the tax paid on clear fuel and gasoline used in Ontario to operate the power takeoff equipment of an interjurisdictional carrier licenced under IFTA. - Registration Requirement for Manufacturers (Refiners)
This bulletin gives notice of the requirement for manufacturers (refiners) to register under the Fuel Tax Act and the Gasoline Tax Act. - Reporting Requirements for Exchanges of Product
This bulletin clarifies the treatment of exchanges of product between collectors and non-collectors. For the purpose of this bulletin, "product" includes clear fuel, gasoline, aviation fuel and propane. - Reporting Requirements for Manufacturers (Refiners)
This bulletin sets out the reporting requirements for manufacturers (refiners) under Regulation 464, R.R.O. 1990 of the Fuel Tax Act and Regulation 534, R.R.O. 1990 under the Gasoline Tax Act. - Requirements for Collectors making bulk sales of Fuel and Gasoline for Immediate and Direct Export to the United States
This bulletin explains the reporting, remitting and record-keeping requirements of Ministry of Revenue-designated fuel and gasoline tax collectors with respect to bulk sales of fuel and gasoline (both referred to as "fuel") intended for immediate and direct export to the United States. - Requirements for Interjurisdictional Transporters
This bulletin contains important information for interjurisdictional transporters under the Fuel Tax Act and the Gasoline Tax Act. - Requirements for Producers, Blenders, Importers, Exporters and Interjurisdictional Transporters of Ethanol
This bulletin provides information on the impact of legislation for those dealing in ethanol, effective January 1, 2007. - Tax Refunds: Bad Debts and Lost, Destroyed, Stolen or Contaminated Product
This bulletin outlines the requirements for claiming tax refunds relating to bad debt and product loss/contamination under the Gasoline Tax Act and the Fuel Tax Act. These requirements ensure that collectors and non-collectors, wholesalers, importers and retailers are aware of how to file and to substantiate their claims so that money is refunded when justified. - Tax Treatment of Unverifiable Fuel Losses and Unverifiable Gasoline Losses
This bulletin contains important information for fuel tax collectors under the Fuel Tax Act and gasoline tax collectors under the Gasoline Tax Act as well as others involved in the distribution of petroleum products. - Volume Corrected Measurement of Petroleum Products and the Computation of Ontario Fuel and Gasoline Taxes
This tax bulletin outlines the statutory requirements under the Fuel Tax Act and the Gasoline Tax Act, for the calculation of, and accounting for, fuel and gasoline taxes, in light of volume corrected (temperature adjusted) measurement of petroleum products. It incorporates the rules for "eligible retailer" and "eligible wholesaler" supported by regulatory amendments filed December 3, 1999. The bulletin also deals with the related issues of payments made or received as or on account of the tax payable under the Acts, and the means by which ambient temperature refunds and allowances may be obtained in specific circumstances.
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