- Adjustment - Schedule GT/FT8
Complete this schedule if you are making an adjustment to your tax liability. - Authorizing or Cancelling a Representative
Complete this form to authorize the release of confidential information about the fuel, gas, tobacco, or land transfer account(s) to a representative or to cancel an existing authorization. - Change of Address
The Change of Address form can be used to advise the Ministry of Revenue of any changes to your business address, mailing address or telephone number. - Irrevocable Standby Letter of Credit - Fuel Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 7(2) of the Fuel Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank. - Product Exported into Ontario - Schedule GT/FT2
Complete this schedule if you have exported either gasoline or fuel products out of Ontario. - Product Imported into Ontario - Schedule GT/FT1
Complete this schedule if you have imported either gasoline or fuel products into Ontario. - Product Purchased/Received from Designated Collectors in Ontario - Schedule GT/FT3
Complete this schedule if you purchased/received gasoline or fuel products from Designated Collectors in Ontario. - Product Purchased/Received from Non-Collectors in Ontario - Schedule GT/FT5
Complete this schedule if you purchased/received gasoline or fuel products from non-collectors. - Sales of Product Exempt of Tax in Ontario - Schedule GT/FT7
Complete this schedule if you sold gasoline or fuel products exempt of tax in Ontario. - Surety Bond - Fuel Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection(s) 7(2) of the Fuel Tax Act. - Surety Bond (SAC approved) - Fuel Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection(s) 7(2) of the Fuel Tax Act. (Surety Association of Canada Approved)
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Forms
Publications
- 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. - 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. - 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 September 2009 to incorporate changes to the cost of dye to registered dyers in respect to coloured fuel exported from Canada. - 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. - 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. - Ministry of Revenue Inspectors
Starting late April, 2006, Revenue Inspectors will begin focussing 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. - 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 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. - Sales of Kerosene
The purpose of this tax bulletin is to clarify the rules governing the sale of kerosene under Fuel Acquisition Permit. - 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.
