- Adjustment - Schedule GT/FT8
Complete this schedule if you are making an adjustment to your tax liability. - Application for Refund - Tax Exempt Deliveries, in Bulk, to First Nations Individuals and Bands on a Reserve for their Exclusive Use - Gasoline Schedule 2 - TES
This form is to be used by an authorized bulk supplier located off a reserve. - Application for Refund - Tax Exempt Sales to First Nations Individuals and Bands on a Reserve for their Exclusive Use - Gasoline Schedule 1 - TES
This form is to be used by a retailer located on a reserve authorized by the ministry to sell tax exempt gasoline to First Nations Individuals and Bands. - 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. - Exempt Distribution of Gasoline Product - Schedule GT9
Use this schedule to report untaxed sales and own non-taxable consumption of unleaded gasoline (including ethanol blended gasoline and denatured fuel ethanol), leaded gasoline, aviation fuel and propane in Ontario. - Irrevocable Standby Letter of Credit - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline 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 - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline Tax Act. - Surety Bond (SAC approved) - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline Tax Act. (Surety Association of Canada Approved)
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Forms
Publications
- 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. - 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 Revenue. - 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 Revenue. - 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. - 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. - 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. - Guide for Completing the Application for Refund - 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
The information in this guide will help you to complete the Application For Refund: Gasoline Schedule 2 - TES and Claim Summary. It will also help you to determine whether you are eligible to claim a refund. - Guide for Completing the Application for Refund - 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 to complete the Application For Refund: Gasoline Schedule 1 - TES and Claim Summary. It also provides information about supporting documents, records retention, time limit for applying for a refund and direct bank deposit. It will also help you to determine whether you are eligible to claim a refund. - 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. - 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. - 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. - 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. - 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. - 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.
