Reporting and Remitting Tax
Gasoline
- All collectors, registered importers, exporters, and interjurisdictional transporters must file a return.
- Tax is collected from consumers by retailers who pay the tax to designated wholesalers for remittance to the Ministry.
Aviation Fuel
- Tax is due when aviation fuel is purchased by, or delivered to a purchaser, or when transferred into the fuel tank of an aircraft.
Propane
- Tax is payable when purchased or received in Ontario for use in a licensed motor vehicle.
- Tax is collected from consumers by retailers who pay the tax to designated wholesalers for remittance to the Ministry.
