Reporting and Remitting Tax
Quarterly fuel tax returns are filed with Ontario to report your operations in each of the IFTA-member jurisdictions. The Ministry of Revenue will mail a return to you at least 30 days before each due date.
The return will be comprised of fuel tax reporting for diesel, gasoline, gasohol, propane and natural gas. On your return, you will calculate one tax due or credit amount by netting a motor fuel tax overpayment in one jurisdiction against a liability in another jurisdiction. If the net result is an underpayment, you will send one cheque to Ontario. If the net result is an overpayment, you will receive one refund from Ontario.
A complete fuel tax return must be filed each quarter even if you did not operate your vehicles in any IFTA-member jurisdiction or purchase any taxable fuel during the quarter. Quarterly fuel tax returns must be postmarked or hand delivered by the due date which is shown on the top of every return. If the due date falls on a Saturday, Sunday or statutory holiday, the next business day is the final filing date. The reporting quarters and due dates are:
- January - March: due April 30
- April - June: due July 31
- July - September: due October 31
- October - December: due January 31
