Gasoline Tax

In Ontario, gasoline, aviation fuel and propane are taxable under the Gasoline Tax Act.

Gasoline tax does not apply to methanol or natural gasoline.

Diesel fuel is taxed separately under the Fuel Tax Act.

Who has to pay gasoline tax?

Gasoline tax is paid by consumers when buying gasoline from service stations and other retailers. This tax is payable no matter how you plan to use the gasoline.

Under some conditions, businesses may be eligible to claim a refund of gasoline tax it has paid.

To learn more about refunds, refer to tax bulletin Gasoline Tax Refund Program.

Who should be registered under the Gasoline Tax Act?

• Collectors
• Importers
• Exporters
• Interjurisdictional carriers*
• Interjurisdictional transporters of fuel

If you are not sure if this applies to you, refer to Gasoline Tax in Ontario.

* Licensed under the International Fuel Tax Agreement (IFTA)

Who is responsible for the reporting and remitting of gasoline tax?

Gasoline tax is collected from consumers by retailers who pay the tax to designated wholesalers. These designated wholesalers then report and remit the tax to the ministry.