Guide for Completing the Fuel Acquisition Permit Holder Return FT814

Published: April 2010
Content last reviewed: April 2010

The information in this guide will help you complete the Fuel Acquisition Permit Holder Return FT814. The guide also provides information about filing requirements including the time for filing a Return, the required supporting schedules and payment information. The information in this guide does not replace the law found in the Fuel Tax Act and related regulations.

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Visit ontario.ca/finance (enter webpage number 2587 into the 'Find page' field at the bottom of the website) or call us at 1 866 ONT-TAXS (1 866 668-8297).

General Information

If you are registered as a Fuel Acquisition Permit Holder under the Fuel Tax Act, you must complete the Fuel Acquisition Permit Holder Return FT814 and the supporting schedules for the reporting period. You are required to complete a Return even if you did not have any activity during the reporting period.

You are also required, if applicable, to complete and attach to your return the following schedules:

  • Product Purchased/Received from Designated Collectors in Ontario Schedule GT/FT3
  • Product Purchased/Received from Non-Collectors in Ontario Schedule GT/FT5

If you require paper copies of the return or schedules contact the Ministry of Finance (ministry) at the address or telephone provided in this guide.

If you choose, you may submit your own computer produced facsimile(s) of the returns and schedules, but they must be approved by the ministry before you use them for filing a return. Please contact the ministry for computer produced facsimile approval information.

Filing Requirements

The Return, supporting schedules and remittance for any tax collectable or tax payable must be filed on or before the 25th day of the month following the last day of your reporting period.

Should your return due date fall on a day when the ministry is not open during its regular hours of business then the due date is extended to include the next business day when the ministry is open during its regular hours of business.

Penalty

The penalty for late filing a Return or short/non-payment of taxes owing is equal to 10% of the tax collectable or 5% of the tax payable.

Records Retention

You are required to keep, at your principal place of business, records and books of account as well as any other documents to verify the information in the records and books, that will enable the accurate determination of the tax collectable and payable under the Fuel Tax Act, for a period of seven years following the end of your fiscal year.

For further information regarding records retention, please refer to the Tax Information Bulletin entitled Retention/Destruction of Books and Records. Copies are available at ontario.ca/finance (enter webpage number 2217 into the 'Find page' field at the bottom of the website) or by calling the ministry at 1 866 ONT-TAXS (1 866 668-8297).

Reference No.

This is a unique number assigned by the ministry to each return and accompanying schedule(s) issued to a taxpayer. When communicating with the ministry, you must provide this unique Reference Number to identify a particular return/schedule(s), in addition to quoting your Identification Number if you have one (federal business number).

Change of Information

Please notify the ministry of any change in your name and address. When contacting the ministry, be sure to use your Identification Number found at the top left of the return. The ministry contact information is detailed below.

Freedom of Information

Personal information contained within the Fuel Acquisition Permit Holder Return FT814 is collected under the authority of the Fuel Tax Act, R.S.O. 1990, c.F.35, and will be used for the purposes of the Fuel Tax Act. Questions about this information collection should be directed to:

Senior Manager, Account Management
Client Services Branch
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON  LIH 8H9

1 866 ONT-TAXS (1 866 668-8297)

Delivery of Returns and Payments

Returns and payments may be filed using ONT-TAXS online at ontario.ca/finance or by mail to Ministry of Finance, 33 King St. W, PO Box 620, Oshawa, ON  L1H 8E9.

Returns and payments are also accepted at ServiceOntario Centre locations on behalf of the ministry. For ServiceOntario Centre locations, hours of operation and telephone numbers, visit ontario.ca (enter webpage number 4020859 into the 'Find page' field at the bottom of the website) or call toll-free 1 888 745-8888 (TTY toll-free 1 800 268-7095).

Print your Identification Number on the back of your cheque or money order. Your cheque/money order should be made payable to the Minister of Finance.

Payments cannot be made at financial institutions.

Enquiries

Toll free 1 866 ONT-TAXS (1 866 668-8297)
Hours of Service: Monday to Friday, 8:30am to 5:00pm

Teletypewriter (TTY) 1 800 263-7776

Fax 905 433-5680

Mail

Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

Website ontario.ca/finance

Instructions to Complete the Return

Identification

If your Legal Name, Address and Identification Number (federal business number) are preprinted, please verify the information. If the information is incorrect, make the necessary corrections on the Return. If blank, record your Legal Name, Address, and Identification Number if you have one.

Verify that the pre-printed Reporting Period (year-month-day) is correct. Indicate if there was No Activity during this reporting period, or if it is an Amended return by placing an X in the appropriate box.

Schedules

Complete applicable schedules. See schedule for instructions and attach your completed copies.

Total Accountable Volumes

Total Accountable Volumes are captured in two product type columns being Clear Fuel and Clear Kerosene. Please use the appropriate column(s).

Line 1 Opening inventory: Fuel on hand at all Ontario locations at the beginning of the reporting period.

Line 2 Product Purchased/Received from Non-Collectors in Ontario: If you purchased product on which you paid the Ontario tax, record the purchases on the Product Purchased/Received from Non-Collectors in Ontario Schedule FT5 and transfer the Total Litres to line two Product Purchased/Received from Non-Collectors in Ontario. All invoices showing purchases of tax-paid product, for which a claim is being made, must be submitted with the return for audit purposes.

Line 3 Product Purchased/Received from Designated Collectors in Ontario: Transfer the Total Litres Purchased by Type of Product from the Product Purchased/Received from Designated Collectors in Ontario Schedule FT3 to line three Product Purchased/Received from Designated Collectors in Ontario.

Line 4 Closing inventory: Fuel on hand at the end of the reporting period.

Line 5 Total Accountable Volumes: To calculate the Total Accountable Volumes, subtract line 4 from the sum of lines 1 to 3.

Usage of Clear Fuel

For this section, please complete the appropriate line(s) for usage of Clear Fuel:

Line 6 As a raw material to be wrought into or to become part of goods for sale: Enter the total litres of clear fuel used as a raw material to be wrought into or to become part of goods for sale.

Line 7 Clear fuel used in fire fighting training: Enter the total litres of clear fuel used in fire fighting training.

Line 8 In the operation of railway maintenance equipment that is only used on rails for the maintenance of a public transportation system: Enter the total litres of clear fuel used in the operation of railway maintenance equipment that was used on rails for the maintenance of a public transportation system.

Line 9 In the development and quality assurance testing of fuel: Enter the total litres of clear fuel used in the development and quality assurance testing of fuel.

Line 10 In the bench testing of an aircraft engine before installation of the engine into an aircraft: Enter the total litres of clear fuel used in the bench testing of an aircraft engine before installation.

Line 11 In the testing of a motor vehicle engine before installation of the engine in a motor vehicle: Enter the total litres of clear fuel used in the testing of a motor vehicle engine before installation.

Usage of Clear Bulk Kerosene

For this section, please complete the appropriate line(s) for usage of clear kerosene:

Line 12 Repackaged into containers less than 25 litres: Bulk kerosene (1K) packaged into containers for resale to consumers to be used in certain lighting, heating or cooking appliances designed to be used unvented, indoors, in containers that are not more than 25 litres.

Line 13 Repackaged into containers between 25 litres and 210 litres: Bulk kerosene (1K) packaged into containers of more than 25 litres and not more than 210 litres.

Usage of Clear Kerosene for Industrial Purposes

Line 14 As a raw material to be wrought into or to become part of goods for sale: Enter the total litres of clear kerosene used by an industry as a raw material to be wrought into or to become part of goods for sale.

Adjustments

Line 15 Adjustments: Enter the total litres of clear fuel or clear kerosene that you are claiming as an adjustment. Please provide a written explanation.

Line 16 Credit Due on Ontario tax paid purchases: To calculate credit due on Ontario tax paid purchases, multiply the sum of the litres of line 2 from the clear fuel column and the clear kerosene column by the tax rate paid at the time of purchase. Upon verification, the ministry will process a refund for this amount.

Certification

If you are not filing your return through ONT-TAXS online then the Return must be signed and dated by an authorized signing officer. The information contained in the return must, to the knowledge of the authorized signing officer, be true, correct and complete.

If this Return is signed by a third party (such as your accountant or solicitor) the ministry needs your authorization. A properly completed Authorizing or Cancelling a Representative form [PDF - 407 KB] must be returned to the ministry. Forms are available on the Ministry of Finance internet ontario.ca/finance (enter webpage number 113 into the 'Find page' field at the bottom of the website) or forms.

The name and title of the person signing the Return must also be printed in the space provided.

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