Certificate of Exemption (Gas Card)
Did you know that as a First Nations individual you may not have to pay tax on gasoline?
In Ontario, there is a tax of 14.7 cents per litre on gasoline. First Nations individuals do not have to pay this tax if they buy gasoline:
- for their own use,
- from a ministry authorized gasoline retailer on a reserve and
- use their gas card.
Who can apply for the exemption?
- First Nations individuals who have a Certificate of Indian Status (CIS) card (status card) issued by Indian and Northern Affairs Canada (INAC).
- First Nations bands are also eligible.
How do I apply?
To apply for a gas card, you need to:
- Make a clear photocopy of your INAC status card.
(Photocopy the front and the back of your card.) - Print your name, full mailing address and telephone number on the photocopy.
- Give a reason why you are applying for a gas card. For example:
- first time applying,
- card was damaged,
- card was lost, or
- your name was changed on the band list.
- Sign your name at the bottom of the photocopy.
Mail your information to the address below:
Ministry of Revenue
Motor Fuels and Tobacco Tax
33 King Street West
PO Box 625
Oshawa ON L1H 8H9
Or fax your information to 905 433-5680.
For more detailed information, see Tax Bulletin GT 2-1001 First Nations Gasoline Users: Tax-exempt Purchase of Gasoline for Personal Use by First Nations Individuals.
