Forms & Publications
Bulletins - Gasoline Tax
- 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
info Bulletin 2006-3 -
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.
- Highlights from the 2006 Ontario Budget
info Bulletin 2006-2 - The Budget Measures Act, 2006 (c.9, S.O. 2006) received Royal Assent on May 18, 2006. It included a number of measures relating to the Gasoline Tax Act, Land Transfer Tax and Tobacco Tax Act.
- Changes to Certificates of Exemption (Gas Cards) Issued after March 19, 2006
info Bulletin 2006-1 - The purpose of this bulletin is to
provide information on minor
changes to Certificates of
Exemption (gas cards) issued by
the Ministry of Revenue.
The information in this bulletin
does not replace the law found in
the Gasoline Tax Act (GTA) and
related regulations.
- Requirements for Producers, Blenders, Importers, Exporters and Interjurisdictional Transporters of Ethanol
Tax Bulletin GT 1-2006 - This bulletin provides information on the impact of proposed legislation for those dealing in ethanol, effective January 1, 2007.
- Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
info Bulletin 2005-1 EA/FTA/GTA/LTTA/TTA - 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.
- Ministry of Revenue Inspectors
info Bulletin 2004-2 FT/GT/TT - Starting late April, 2006, Finance
Inspectors will begin focussing on
retail tobacco outlets.
- Security Requirements
info Bulletin 2004-1 FT/GT/TT - The purpose of this bulletin is to
provide general information about
upcoming changes to the Ministry's
security policy.
- Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
Tax Bulletin EA/FTA/GTA/TTA/LTTA 1-2004 - 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.
- Reporting Requirements for Exchanges of Product
Tax Bulletin FT/GT 3-2004 - 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)
Tax Bulletin FT/GT 2-2004 - 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.
- Tax Treatment of Unverifiable Fuel Losses and Unverifiable Gasoline Losses
Tax Bulletin FT/GT 1-2004 - This bulletin contains important
information for fuel tax and
gasoline tax collectors as well as
others involved in the distribution
of petroleum products.
- Gasoline Tax in Ontario
Tax Bulletin GT 1-2003 - 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.
- Requirements for Interjurisdictional Transporters
Tax Bulletin FT/GT 2-2003 - This bulletin contains important
information for interjurisdictional
transporters under the Fuel Tax
Act and the Gasoline Tax Act.
- Registration Requirement for Manufacturers (Refiners)
Tax Bulletin FT/GT 1-2003 - This bulletin gives notice of the
new requirement for
manufacturers
(refiners) to register under the
Fuel
Tax Act and Gasoline Tax Act.
- First Nations Gasoline Retailers: Tax-exempt Sale of Gasoline to First Nations Individuals on a Reserve
Tax Bulletin GT 3-2001 - This information bulletin provides
details
about the exemption qualifications
and
procedures relating to First
Nations
retailers tax-exempt sale 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
Tax Bulletin GT 2-2001 - This information bulletin provides
details
about the exemption
qualifications,
certification and purchasing
procedures
relating to First Nations gasoline
users
tax-exempt purchase of gasoline.
- Ontario Gasoline Tax Refund Program
Tax Bulletin GT 1-2001 - 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
Tax Bulletin FT/GT 4-2000 - 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.
- Requirements for Collectors making bulk sales of Fuel and Gasoline for Immediate and Direct Export to the United States
Tax Bulletin FT/GT 3-2000 - 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 intended for
immediate
and direct export to the United
States.
- Volume Corrected Measurement of Petroleum Products and the Computation of Ontario Fuel and Gasoline Taxes
Tax Bulletin FT/GT 2-2000 - This bulletin outlines the legislative
amendments made to support the
provisions for the allowances and
refunds available to "eligible
retailers" and "eligible
wholesalers" and reminds clients
of the applicable requirements and
rules.
- Guide to Farm Fuel Tax in Ontario
Tax Bulletin FT/GT 1-2000 - This bulletin explains the
application of fuel and gasoline
taxes to different types of fuel
used by farmers.
- Tax Refunds: Time Limitation Extended to Four Years
Tax Bulletin FT/GT/TT 1-2000 - This bulletin provides an outline of
amendments made to the Fuel Tax
Act,
the Gasoline Tax Act and the
Tobacco Tax
Act and regulations to extend the
refund
time limitation period to a
maximum
of
four years.
- Tax Refunds: Bad Debts and Lost, Destroyed, Stolen or Contaminated Product
Tax Bulletin FT/GT 2-99 - 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.
