Business Opportunity: For Service Providers to Partner with Authorized On-Reserve Gasoline Retailers to File Gasoline Tax Refund Claims Electronically

July 2008

Ontario is making it easier for authorized on-reserve gasoline retailers to do business. This fall Ontario will introduce an electronic service (e-service) for authorized on-reserve gasoline retailers. Electronic vouchers will be accepted for gasoline tax refunds of tax exempt sales to First Nations individuals and bands. A business opportunity exists for service providers to partner with authorized on-reserve gasoline retailers to facilitate the creation and transmission of the electronic data to the Ministry of Revenue.

Scope of the Opportunity

• There are close to 130 authorized on-reserve gasoline retailers across the province that are eligible to participate in this program.
• Over 3,000,000 transactions are reported by authorized on-reserve gasoline retailers to the ministry annually.

General Framework

• Business and technical requirements will be established for transmitting the data securely to the ministry and must be complied with in order to participate.
• The ministry will not be involved in the relationship between the authorized on-reserve gasoline retailer and the service provider.

High Level Business Rules

• The authorized on-reserve gasoline retailer must be authorized and registered by the ministry to sell tax-exempt gasoline to eligible First Nations individuals and bands.
• The authorized on-reserve gasoline retailer must authorize the service provider in writing to submit electronic refund claims on its behalf.
• Refunds will be processed nightly, Monday to Friday, excluding statutory holidays.
• All claims are subject to the ministry's review and audit.

High Level Technical Specifications

• Service providers are responsible for securely delivering electronic records to the ministry in an XML file format. The detailed specifications will be provided by the ministry.
• Electronic claims will be transferred to and from an SFTP (Secured File Transfer Protocol) server on a daily basis.
• Further details with respect to specifications will be provided to those service providers that are interested in pursuing a business relationship with authorized on-reserve gasoline retailer(s).

Next Steps

• Service providers interested in pursuing this opportunity should contact the ministry for details of the program.
• Authorized on-reserve gasoline retailers have been advised to expect contact from service providers that are interested in establishing this business relationship.

For More Information

Telephone Enquiries

Ministry of Revenue
Client Accounts and Services Branch
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

• Telephone: 1 866 ONT-TAXS (1 866 668-8297)
  When prompted for a program say “gasoline tax”; for second prompt regarding IFTA say “No”; at the next prompt say “refund”.
• Fax: 905 433-5680
• Teletypewriter (TTY): 1 800 263-7776

Internet Enquiries

This publication and various other English and French notices published by the Ministry of Revenue may be obtained online at ontario.ca/revenue.

© Queen's Printer for Ontario 2008

ISBN 978-1-4249-7438-2 (HTML)