Do you or your business buy gasoline for unlicensed equipment, such as equipment for farming, construction or manufacturing? If yes, you may get a refund of the tax you have paid.
Do I qualify for a refund?
You qualify for a refund if you meet all of these conditions:
- you used the gasoline in Ontario for business, industrial or institutional purposes.
- you paid tax to Ontario on the gasoline used.
- the equipment used is not licensed or required to be licensed under the Highway Traffic Act.
- the equipment is not used for recreation or pleasure.
- you keep all records of gasoline use to support your claim for a refund.
If you qualify, you must apply for the refund within 4 years from the date you paid the tax.
How do I apply for a refund?
- Contact the Ministry to request an application form.
- Complete the form and return it to the Ministry.
For refunds over $500 in a calendar year: Make sure you include all supporting documents with your application. Your records must clearly prove the amount you are claiming for a refund.
For refunds of $500 or less in a calendar year: You do not need to send supporting documents with your application. However, you must keep the records for seven years in case the ministry audits you.
What records do I need?
You must keep accurate records of your gas purchases to support your refund claim, including:
- a gasoline issue sheet.
- individual tickets or receipts that record the amount of gasoline used for unlicensed business equipment.
Important: Keep all records to support your refund claim for seven years after you apply. If the Ministry selects you for an audit, an auditor will verify the amounts you claimed by checking your gasoline issue sheets or other records.
