- Ambient Sales - Clear Fuel Schedule 3 - TEU
The information in this guide will help you complete the Ambient Sales Clear Fuel Schedule 3 - TEU, Fuel Tax Act.
- Ambient Temperature Allowance - Clear Fuel Schedule 5 - TEU
The information in this guide will help you complete the Ambient Temperature Allowance Clear Fuel Schedule 5 - TEU, Fuel Tax Act.
- Attention Truckers: No Dyed Diesel on the Highway
Dyed diesel must not be used to fuel a licensed motor vehicle, even if the motor vehicle is operated primarily in connection with the business of farming, construction, forestry or mining.
- Auxiliary Power Take Off (PTO) Equipment - Gasoline, Propane and Fuel
The information in this guide will help you complete the Auxiliary Power Take Off (PTO) Equipment
Gasoline, Propane and Fuel Schedule - PTO Gasoline Tax Act and Fuel Tax Act.
- Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act
The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
- Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
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.
- Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
The Budget Measures Act, 2005 (No.2) (c.31, S.O. 2005) which received Royal Assent on December 15, 2005 includes technical amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the Electricity Act, 1998 as it relates to the gross revenue charge. These technical amendments will improve administrative effectiveness, maintain the integrity and equity of the tax system and enhance legislative clarity.
- Budget Measures Act, 2006 (No. 2), Overview of Amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and Provincial Land Tax Act
On December 20, 2006, the Budget Measures Act, 2006 (No. 2), received Royal Assent (c. 33, S.O. 2006). This statute includes amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the replacement of the Provincial Land Tax Act with the Provincial Land Tax Act, 2006.
- Budget Measures and Interim Appropriation Act, 2008 (No.2) - 2008 Ontario Economic Outlook and Fiscal Review
On November 27, 2008, the Budget Measures and Interim Appropriation Act, 2008 (No.2) received Royal Assent. This statute includes amendments to the Fuel Tax Act and Tobacco Tax Act.
- Budget Measures and Interim Appropriations Act, 2007 - Overview of the 2007 Ontario Budget
On May 17, 2007, the Budget Measures and Interim Appropriations Act, 2007 received Royal Assent. This statute includes amendments to the Tobacco Tax Act. In addition, measures relating to the Fuel Tax Act were announced in the 2007 Ontario budget.
- Coloured Fuel
This bulletin provides general information on the purchase, use, storage, labelling and handling of tax-exempt coloured fuel in Ontario.
- Colouring of Fuel
This bulletin was revised January 2012 to establish the cost of dye to registered dyers in respect to coloured fuel exported from Canada.
- Contaminated Fuel Procedures
The information in this bulletin is for bulk fuel purchasers and others with fuel storage such as farms, construction firms, trucking firms, service stations, bulk plants, and transporters. Also provided are the procedures to follow in the event of fuel contamination and a listing of who to contact for assistance throughout the province from the Ministry of Finance.
- Foreign Diplomat - Clear Fuel Schedule 18 - TEU
The information in this guide will help you complete the Foreign Diplomat Clear Fuel Schedule 18 - TEU, Fuel Tax Act.
- Fuel Acquisition Permits
The purpose of this tax bulletin is to clarify the rules governing the purchase of clear fuel under Fuel Acquisition Permits. The information in this bulletin will be of interest to current and prospective FAP holders and their suppliers.
- Fuel and Gasoline Tax Registrant List
The ministry maintains lists of those persons registered (hold a valid registration certificate, permit or designation) under the Fuel Tax Act and Gasoline Tax Act.
- Fuel used by Railways in Ontario
This bulletin is intended to advise railway operators in Ontario about the requirements for fuel use, registration and reporting under the Fuel Tax Act.
- Generic Fuel Collector for Gasoline, Diesel and Related Products Guide
The information in this guide will help you complete the Generic Collector Summary Form (Return) and Schedules for filing in Ontario.
- Guide for completing the Fuel Acquisition Permit Holder Return FT814
The information in this guide will help you complete the Fuel Acquisition Permit Holder Return FT814.
- Guide for completing the Fuel and Gasoline Tax Manufacturer Return
The information in this guide will help you complete the Fuel and Gasoline Tax Manufacturer Return. The guide also provides information about filing requirements including the time for filing a Return and penalties for filing a late Return.
- Guide for completing the Fuel Interjurisdictional Transporter FT819
The information in this guide will help you complete the Fuel Tax Interjurisdictional Transporter Return FT819.
- Guide for completing the Fuel Tax Distributor Return FT817
The information in this guide will help you complete the Fuel Tax Distributor Return FT817.
- Guide for completing the Fuel Tax Importer Exporter Return FT815
The information in this guide will help you complete the Fuel Tax Importer/Exporter Return FT815.
- Guide for completing the Fuel Tax Railway Return FT826
The information in this guide will help you complete the Fuel Tax Railway Return FT826.
- 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.
- Injector Breakdown Procedures
The information in this bulletin provides the procedures to be followed, by registered dyers, when a coloured fuel dye injector fails to properly colour fuel.
- Loss of Product/Overpayment of Tax - Clear Fuel - Schedule 2
The information in this guide will help you complete the Loss of Product/Overpayment of Tax Clear Fuel Schedule 2, Fuel Tax Act.
- Ministry of Finance Inspectors
Starting late April, 2006, Revenue Inspectors will begin focusing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
- Power Take-off Tax Refund Allowance
This bulletin announces an increase in the power take-off fuel tax refund allowance to 30 per cent of clear fuel consumed by ready mixed concrete trucks.
- 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.
- Railway Locomotives - Clear Fuel Schedule 10 - TEU
The information in this guide will help you complete the Railway Locomotives Clear Fuel Schedule 10 - TEU, Fuel Tax Act.
- Refund Application Changes for Motor Fuel and Tobacco Tax
As of March 29, 2010, refund applications for fuel, gasoline and tobacco refunds will be available online in a fill-and-print format, eliminating the automatic mail-out of paper copies.
- Refunds for Clear Ultra Low Sulphur Diesel Fuel Used in Flushing
This bulletin outlines the procedures for claiming a refund of tax paid on clear ultra low sulphur diesel used to flush certain tank truck fuel dispensing systems following a delivery of regular or high sulphur middle distillate fuel.
- 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 Finance-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.
- Return Changes, Online Services and More
The new standardized returns and associated schedules have addressed many of the administrative concerns that have been highlighted by the industry. By streamlining many of the existing processes for monthly reporting we have made it faster and easier for you to comply with the Ministry of Finance's reporting requirements.
- Sales of Kerosene
The purpose of this tax bulletin is to clarify the rules governing the sale of kerosene under Fuel Acquisition Permit.
- Security Requirements
The purpose of this bulletin is to provide general information about upcoming changes to the security policy.
- Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) - Clear Fuel Schedule 6 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) Clear Fuel Schedule 6 - TES, Fuel Tax Act.
- Tax Exempt Sales - Export to Quebec - Clear Fuel Schedule 4 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export to Quebec
Clear Fuel Schedule 4 - TES, Fuel Tax Act.
- Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit - 1-K Kerosene Schedule 11 - TES
The information in this guide will help you complete the Tax Exempt Sales to Registered Consumers
Holding a Fuel Acquisition Permit 1-K Kerosene Schedule 11 - TES, Fuel Tax Act.
- Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit - Clear Fuel Schedule 8 - TES
The information in this guide will help you complete the Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit Clear Fuel Schedule 8 - TES, Fuel Tax Act.
- Tax Exempt Sales to Visiting Armed Forces - Clear Fuel Schedule 15 - TES
The information in this guide will help you complete the Tax Exempt Sales to Visiting Armed Forces Clear Fuel Schedule 15 - TES, Fuel Tax Act.
- Tax Paid Purchases Delivered On A Reserve - Clear Fuel Schedule 14 - TEU
The information in this guide will help you complete the Tax Paid Purchases Delivered On A Reserve Clear Fuel Schedule 14 - TEU, Fuel Tax Act.
- 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.
- Vehicle Testing Or Export Out Of Ontario In The Fuel Tanks Of Vehicles - Clear Fuel Schedule 22 - TEU
The information in this guide will help you complete the Vehicle Testing or Export Out Of Ontario in Fuel Tanks of Vehicles Clear Fuel Schedule 22 - TEU, Fuel Tax Act.
- 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.
