- Aircraft - Gasoline Schedule 9 - TEU
The information in this guide will help you complete the Aircraft Gasoline Schedule 9 - TEU, Gasoline Tax Act.
- Allowance To Retailers - Gasoline Schedule 1 - TEU
The information in this guide will help you complete the Allowance to Retailers Gasoline Schedule 1 - TEU, Gasoline Tax Act.
- Ambient Sales - Gasoline Schedule 2 - TEU
The information in this guide will help you complete the Ambient Sales Gasoline Schedule 2 - TEU, Gasoline Tax Act.
- Ambient Temperature Allowance - Gasoline Schedule 4 - TEU
The information in this guide will help you complete the Ambient Temperature Allowance Gasoline Schedule 4 - TEU, Gasoline Tax Act.
- Authorized On-Reserve Gasoline Retailers: E-Service and Tax-Exempt Sales of Gasoline
This bulletin provides information on the electronic voucher service and the treatment of tax-exempt sales of gasoline to First Nations bands and individuals on a reserve.
- Authorized On-Reserve Gasoline Retailers: Paper Voucher Service and Tax-Exempt Sales of Gasoline
This bulletin provides information on the paper voucher service and the treatment of tax-exempt sales of gasoline to First Nations bands and individuals on a reserve.
- 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).
- Boat Rentals - Gasoline Schedule 7 - TEU
The information in this guide will help you complete the Boat Rentals Gasoline Schedule 7 - TEU, Gasoline Tax Act.
- Boats Used In Business Operations - Gasoline Schedule 11 - TEU
The information in this guide will help you complete the Boats Used In Business Operations Gasoline Schedule 11 - TEU, Gasoline Tax Act.
- 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.
- Business Opportunity for Service Providers to Partner with Authorized On-Reserve Gasoline Retailers
A business opportunity exists for service providers to partner with authorized on-reserve gasoline retailers to facilitate the creation and transmission of the electronic data to the Ministry of Finance.
- Changes to Certificates of Exemption (Gas Cards) Issued after March 19, 2006
The purpose of this bulletin is to provide information on minor changes to Certificates of Exemption (gas cards) issued by the Ministry of Finance.
- Emergency Stopover In Ottawa - Aviation Fuel Schedule 20 - TEU
The information in this guide will help you complete the Emergency Stopover In Ottawa Aviation Fuel Schedule 20 - TEU, Gasoline Tax Act.
- File Gas Tax Refunds Electronically
As part of Ontario's overall efforts to make public services simpler, faster, smarter and more connected, this fall the government will introduce an internet based electronic service (e-service) for authorized on-reserve gasoline retailers.
- Firefighter Training - Gasoline Schedule 15 - TEU
The information in this guide will help you complete the Firefighter Training Gasoline Schedule 15 - TEU, Gasoline Tax Act.
- First Nations Gasoline Retailers Tax-Exempt Sale of Gasoline to First Nations Individuals on a Reserve
This bulletin provides general information on the treatment of tax-exempt sales of gasoline to First Nations individuals on a reserve.
- First Nations Gasoline Users Tax-Exempt Purchase of Gasoline For Personal Use by First Nations Individuals
This bulletin provides general information on the treatment of tax-exempt purchase of gasoline by First Nations individuals on a reserve.
- First Nations Gasoline Users: Tax-Exempt Purchase of Gasoline on a Reserve
This bulletin provides information on the treatment of tax-exempt purchases by First Nations bands and individuals on a reserve.
- Foreign Diplomat - Aviation Fuel Schedule 19 - TEU
The information in this guide will help you complete the Foreign Diplomat Aviation Fuel Schedule 19 - TEU, Gasoline Tax Act.
- Foreign Diplomat - Gasoline Schedule 16 - TEU
The information in this guide will help you complete the Foreign Diplomat Gasoline Schedule 16 - TEU, Gasoline Tax Act.
- Foreign Diplomat - Propane Schedule 17 - TEU
The information in this guide will help you complete the Foreign Diplomat Propane Schedule 17 - TEU, Gasoline Tax Act.
- 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.
- Gasoline Tax in Ontario
This bulletin provides an overview of the administration of the Gasoline Tax Act and the collection of tax in Ontario on gasoline, aviation fuel, and propane.
- 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 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 Gas Interjurisdictional Transporter GT63
The information in this guide will help you complete the Gasoline Tax Interjurisdictional Transporter Return GT63.
- Guide for completing the Gasoline Tax Importer Exporter Return GT61
The information in this guide will help you complete the Gasoline Tax Importer/Exporter Return GT61.
- Guide for completing the Gasoline Tax Non-Collector Return GT67
The information in this guide will help you complete the Gasoline Tax Non-Collector Return GT67.
- Guide for completing the Propane Consumer Return GT89C
The information in this guide will help you complete the Propane Consumer Return GT89C.
- Guide for completing the Propane Retailer Return GT89R
The information in this guide will help you complete the Propane Retailer Return GT89R.
- 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.
- Highlights from the 2006 Ontario Budget
The Budget Measures Act, 2006 received Royal Assent on May 18, 2006. It included a number of measures relating to the above noted statutes.
- Loss of Product/Overpayment of Tax - Gasoline, Propane and Aviation Fuel - Schedule 1
The information in this guide will help you complete the Loss of Product / Overpayment of Tax - Gasoline/Propane/Aviation Fuel Schedule 1 - PRL, Gasoline 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.
- Number of Gasoline Retailers on Reserves in Ontario Authorized under section 9.3 of Regulation 533
authorized under section 9.3 of Regulation 533.
- Ontario Gasoline Tax Refund Program
This bulletin clarifies the eligibility of certain refundable uses of gasoline.
- 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.
- 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.
- 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.
- Rental Or Sale Of Unlicensed Equipment - Gasoline Schedule 12 - TEU
The information in this guide will help you complete the Rental or Sale of Unlicenced Equipment Gasoline Schedule 12 - TEU, 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.
- Requirements for Producers, Blenders, Importers, Exporters and Interjurisdictional Transporters of Ethanol
This bulletin provides information on the impact of legislation for those dealing in ethanol, effective January 1, 2007.
- 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.
- Security Requirements
The purpose of this bulletin is to provide general information about upcoming changes to the security policy.
- Tax Exempt Deliveries, in Bulk, to First Nations Individuals and Bands on a Reserve for their Exclusive Use - Gasoline Schedule 2 - TES
The information in this guide will help you complete the Tax Exempt Deliveries, in Bulk, to First Nations Individuals and Bands on a Reserve for their Exclusive Use Gasoline Schedule 2 - TES, Gasoline Tax Act.
- Tax Exempt Sales - Export Out of Ontario - Aviation Fuel Schedule 12 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario
Aviation Fuel Schedule 12 - TES, Gasoline Tax Act.
- Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) - Gasoline Schedule 5 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) Gasoline Schedule 5 - TES, Gasoline Tax Act.
- Tax Exempt Sales - Export To Quebec - Gasoline Schedule 3 - TES
The information in this guide will help you complete the Tax Exempt Sales - Export to Quebec Gasoline Schedule 3 - TES, Gasoline Tax Act.
- Tax Exempt Sales to First Nations Individuals and Bands on a Reserve for their Exclusive Use - Gasoline Schedule 1 - TES
The information in this guide will help you complete the Tax Exempt Sales to First Nations Individuals and Bands on a Reserve for their Exclusive Use Gasoline Schedule 1 - TES, Gasoline Tax Act.
- Tax Exempt Sales to Registered Consumers - Propane Schedule 7 - TES
The information in this guide will help you complete the Tax Exempt Sales to Consumers, Propane Schedule 7 - TES, Gasoline Tax Act.
- Tax Exempt Sales to Visiting Armed Forces - Aviation Fuel Schedule 14 - TES
The information in this guide will help you complete the Tax Exempt Sales to Visiting Armed Forces
Aviation Fuel Schedule 14 - TES, Gasoline Tax Act.
- Tax Exempt Sales to Visiting Armed Forces - Gasoline Schedule 13 - TES
The information in this guide will help you complete the Tax Exempt Sales to Visiting Armed Forces
Gasoline Schedule 13 - TES, Gasoline 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.
- Unlicensed Equipment - Gasoline Schedule 6 - TEU
The information in this guide will help you complete the Unlicenced Equipment Gasoline Schedule 6 - TEU, Gasoline Tax Act.
- Unlicensed Equipment - Propane Schedule 13 - TEU
The information in this guide will help you complete the Unlicensed Equipment Propane Schedule 13 - TEU, Gasoline Tax Act.
- Vehicle Testing Or Export Out Of Ontario In The Fuel Tanks Of Vehicles - Gasoline Schedule 8 - TEU
The information in this guide will help you complete the Vehicle Testing or Export Out Of Ontario in the Fuel Tanks of Vehicles Gasoline Schedule 8 - TEU, Gasoline 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.
