In Ontario, gas, aviation fuel and propane are taxable under the Gasoline Tax Act.
Gas tax does not apply to methanol or natural gas.
Diesel fuel is taxed separately under the Fuel Tax Act.
Who pays the tax?
Gas tax is paid by consumers when buying gas from service stations and other retailers. This tax is payable no matter how you plan to use the gas.
Under some conditions, businesses may be eligible to claim a refund of gas tax it has paid.
To learn more about refunds, refer to the Gas Tax Refund Program.
I operate a business in Ontario. Do I need to register?
You must register with the ministry if you conduct certain business activities. Some examples include:
- Importers or exporters of gas
- Interjurisdictional carriers or transporters* of gas, and
- Wholesale distributors or independent retailers of propane.
If you are not sure if this applies to you, refer to Gas Tax in Ontario.
More information
Visit the Forms & Publications page to learn more about gas tax. You can also browse for other topics that may apply to you or your business.
* Licensed under the International Fuel Tax Agreement (IFTA)
