Guide for Completing the Fuel Tax Distributor Return FT817

Published: April 2010
Content last reviewed: April 2010

The information in this guide will help you complete the Fuel Tax Distributor Return FT817. This guide also provides information about filing requirements including the time for filing a Return, penalties for filing a late 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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Getting started is fast and easy!

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 designated as a Distributor under the Fuel Tax Act, you must complete the Fuel Tax Distributor Return FT817 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:

  • Sales of Product Exempt of Tax in Ontario Schedule GT/FT7
  • Adjustment Schedule GT/FT8
  • Details of Verifiable Losses of Gasoline/Fuel Product Schedule GT/FT11
  • Sales/Deliveries of Special Product Schedule FT18

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 Tax Distributor Return FT817 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.

Accountable Volumes

Separate columns are provided for the reporting of waste product, special product, clear and coloured fuel. Please use the appropriate column(s).

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

Line 2 Ontario purchases: Waste and special product purchased in Ontario. Please complete the schedule(s) on the back of the Return. If you purchased waste product in Ontario, complete Schedule A. If you purchased special product in Ontario, complete Schedule B. Both Schedule A and Schedule B are found in the Return package of the Fuel Tax Distributor Return FT817.

Line 3 Closing inventory of waste product: Waste product on hand at the end of the reporting period.

Line 4 Waste product refined into special product: The total quantity of litres of waste product available to be refined into special products. Add line 1 and line 2, and then subtract line 3.

Line 5 Special product refined from waste product: You would have refined waste product (line 4) into special product. Carry the line 4 volume of waste product refined into special product to line 5 under the special products column.

Line 6 Special product refined into clear fuel: If you converted/refined special product into clear fuel, you would show this amount as a minus on the special product column and a plus in the clear fuel column.

Line 7 Clear fuel dyed into coloured fuel: If you dyed clear fuel into coloured fuel show the amount as a minus in the clear fuel column and a plus in the coloured fuel column.

Line 8 Verifiable Losses: Total litres of product to be accounted for from your completed Details of Verifiable Losses of Gasoline/Fuel Product Schedule GT/FT11.

Line 9 Unverifiable Losses: Total litres lost due to evaporation and handling. You are not required to submit with your Return documentation to support the amount you have declared as unverifiable losses/gains. However, you must be able to substantiate the amount when requested by ministry personnel – see Records Retention information detailed above.

Line 10 Less: Closing inventory: Fuel on hand at the end of the reporting period.

Line 11 Product available for distribution: Calculate the sum of lines 1 to 10. Attach your completed Sales/Deliveries of Special Product Schedule FT18. The Total Litres from the schedule should equal the amount entered on Line 11.

Line 12 Sales of Product Exempt of Tax to Designated Collectors in Ontario: Enter the Total Litres of clear fuel from your completed Sales of Product Exempt of Tax in Ontario in Ontario Schedule GT/FT7.

Line 13 Total Taxable Volume: Enter the total taxable volume for clear fuel by subtracting line 12 from line 11.

Tax Calculation

Tax Rates

Note: The Return has a provision for calculating tax due at the Current Tax Rate and at the Previous Tax Rate. Usually, you would report all your consumption and/or sales for the reporting period at the Current Tax Rate. The Previous Tax Rate will be used in the event of a tax rate change during the reporting period.

Rate Change Example: When the rate of tax for clear fuel was changed from 12.6 cents per litre to the current rate of 14.3 cents per litre, assume that the total taxable volume (line 13) for the month was 50,000 litres of product. From your records, you calculated that the total taxable volume at 12.6 cents per litre was 10,000 litres and 40,000 litres at the new rate.

On line 14, you would have entered 40,000 in the Litres box. In the Current Tax Rate box, you would have enter 14.3 cents and enter $5,720.00 (40,000 litres ¢s; 14.3 cents) in the Amount column. On line 15, you would have entered 10,000 in the Litres box and in Previous Tax Rate box you would have enter 12.6 cents for a total of $1,260.00 (10,000 litres ¢s; 12.6 cents) in the Amount column.

Line 14 Tax due on taxable volumes at current tax rate: Enter the amount of Total Taxable Volume on which tax is due along with the current tax rate (litres purchased at current rate, included in line 13). To calculate tax due at current tax rate, multiply the Litres by the current tax rate.

Line 15 Tax due on taxable volumes at previous tax rate: Complete this line only if the tax rate was changed during this reporting period. Enter the amount of Total Taxable Volume on which tax is due along with the previous tax rate (litres purchased at previous rate, included in line 13). To calculate Tax due at previous tax rate, multiply the Litres by the previous tax rate.

Line 16 Total tax before adjustments: To calculate the Total tax before adjustments, add line 14 to line 15.

Line 17 Compensation claimed for dyeing: To calculate compensation for dyeing, multiply the litres you entered in Line 7, clear fuel dyed into coloured fuel, by the compensation rate of $0.00023.

Line 18 Other adjustments: Enter the Total Adjustment Amount from your completed Adjustment Schedule GT/FT8. Please check the appropriate Minus or Plus box to indicate whether the amount should be subtracted or added to calculate the total.

Line 19 Net Tax Due: Enter the Net Tax Due. This is the amount of the payment that must accompany your Return, subtract line 17 from line 16 plus or minus line 18.

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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