Published: February 2003
Content last reviewed: September 2009
ISBN: 0-7794-4309-8 (Print), 0-7794-4310-1 (PDF)
The Fuel Tax Act (FTA) and Gasoline Tax Act (GTA) were amended to require all manufacturers (refiners) of fuel, gasoline, propane or aviation fuel to apply for and obtain a registration certificate from the Ministry of Finance, and to file returns.
These amendments to the FTA and GTA take effect on July 1, 2003.
"Manufacturer" under the FTA means a person who manufactures, blends, modifies or produces fuel for distribution, sale or storage in Ontario but does not include a person designated by the Minister as a "distributor".
"Manufacturer" under the GTA means a person who manufactures, blends, modifies or produces gasoline, propane or aviation fuel for distribution, sale or storage in Ontario.
"Distributor" means a person who sells special products only and who is designated as a distributor by the Minister.
All manufacturers, as defined, are required to apply for and obtain registration as a manufacturer (refiner) with the Ministry. The registration must be complete by July 1, 2003. Please refer to page 2 of this bulletin for information on how to obtain an application for registration.
All manufacturers will be required to file returns with the Ministry. A further bulletin outlining the specific reporting requirements will be issued upon filing of regulations establishing the details.
The legislation provides for fines and assessed penalties where a person operates as a manufacturer without holding a proper registration certificate.
To obtain an Application for Registration as a Manufacturer/Refiner under either the Fuel Tax Act or the Gasoline Tax Act, contact:
Ministry of Finance
Client Services Branch
33 King Street West
PO Box 625
Oshawa ON L1H 8H9