Information Notice 2006-1, March 2006
The purpose of this bulletin is to provide information on minor changes to Certificates of Exemption (gas cards) issued by the Ministry of Revenue.
The information in this bulletin does not replace the law found in the Gasoline Tax Act (GTA) and related regulations.
Effective March 20, 2006, the 12-digit number used on gas cards will be replaced by a 14-digit number. The certificate wording will be changed to clarify the conditions of use and who is entitled to the gasoline tax exemption for First Nations. A renewal date five years from the date of issue will also be added to new and replacement cards.
Gas card holders will not be required to obtain new cards unless their existing cards are either damaged or lost. Valid gas cards that are now in circulation will continue to be accepted by ministry-authorized on-reserve retailers. There are no changes to the vouchers, imprinters or administrative processes for gasoline tax refunds claimed by retailers.
For more information on the First Nations Gasoline Tax Exemption Program, please see Ontario Tax Bulletin GT 2-2001 First Nations Gasoline Users Tax-Exempt Purchase of Gasoline For Personal Use by First Nations Individuals.
Ministry of Revenue
PO Box 625
33 King Street West
Oshawa ON L1H 8H9
For more information visit ontario.ca/revenue
ISBN 1-4249-0650-4
© Queen's Printer for Ontario, 2006