Guide for Completing the Fuel Tax Importer/Exporter Return FT815

Published: April 2010
Content last reviewed: April 2010

As announced in the 2013 Ontario Budget, the fuel tax exemption for biodiesel is repealed effective April 1, 2014, making biodiesel taxed in the same way as diesel fuel.

The information in this guide will help you complete the Fuel Tax Importer/Exporter Return FT815. 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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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 an Importer and/or Exporter under the Fuel Tax Act, you must complete the Fuel Tax Importer/Exporter Return FT815 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:

  • Ontario Fuel and Gasoline Tax (Border) FGTB-1
  • Product Imported into Ontario Schedule GT/FT1
  • Product Exported out of Ontario Schedule GT/FT2
  • Sales of Product Exempt of Tax in Ontario Schedule GT/FT7
  • Adjustment Schedule GT/FT8
  • Calculation of Tax Credits on Fuel Imported from Quebec Schedule FT16
  • Calculation of Tax Credits on Fuel Exported Schedule FT17

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 Importer/Exporter Return FT815 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.

Exports

Separate columns are provided for the reporting of clear and coloured fuel. Please use the appropriate column.

Line 1 Product exported to a jurisdiction other than Quebec: Enter the sum of the Total Litres column of all GT/FT2 schedule(s) relating to clear or coloured fuel for jurisdictions other than Quebec on which Ontario tax was paid and enter the amount in line 1.

Note: A separate schedule is required for exports to jurisdictions other than Quebec and for each exported Product Type. If you have multiple pages for a product, add the Total Litres (by product type) from all of the schedule pages and enter this total amount in the appropriate column of line 1 on the Return. Attach your completed Product Exported out of Ontario Schedule GT/FT2.

Line 2 Product exported to Quebec: Enter the sum of the Total Litres column of all GT/FT2 schedules for clear or coloured fuel exported from Ontario to Quebec.

Note: A separate schedule is required for exports to Quebec and for each exported Product Type. If you have multiple pages for a product, add the Total Litres (by product type) from all of the schedule pages and enter this total amount in the appropriate column of line 2 on the Return. Attach your completed Product Exported out of Ontario Schedule GT/FT2.

Line 3 Total Exports: Enter the total litres of clear fuel and coloured fuel exported by adding line 1 and line 2.

Imports

Line 4 Product imported from a jurisdiction other than Quebec: Enter the Total Litres of clear and coloured fuel from the Product Imported into Ontario Schedule GT/FT1.

Note: A separate schedule is required for imports from jurisdictions other than Quebec and for each imported Product Type. If you have multiple pages for a product, add the Total Litres (by product type) from all of the schedule pages and enter this total amount in the appropriate column of line 4 on the Return. Attach your completed Product Imported into Ontario Schedule GT/FT1.

Line 5 Product imported from Quebec: Enter the Total Litres of clear and coloured fuel from the Product Imported into Ontario Schedule GT/FT1.

Note: A separate schedule is required for imports from Quebec and for each imported Product Type. If you have multiple pages for a product, add the Total Litres (by product type) from all of the schedule pages and enter this total amount in the appropriate column of line 5 on the Return. Attach your completed Product Imported into Ontario Schedule GT/FT1.

Line 6 Total Imports: To calculate the Total Imports, add line 4 and line 5 for the clear fuel column only.

Line 7 Imports sold exempt of tax to Designated Collectors in Ontario: Enter the litres of Clear fuel sold exempt of tax to other designated collectors in Ontario. Attach the Sales of Product Exempt of Tax in Ontario Schedule GT/FT7.

Line 8 Imports coloured by ministry personnel: Enter the litres of imported clear fuel which has been coloured by ministry personnel. Attach Adjustment Schedule GT/FT8.

Line 9 Volume Adjustments: If you are making a volume adjustment, enter the amount in line 9 and attach Adjustment Schedule GT/FT8.

Biodiesel: For Ontario, pure biodiesel (B100) is non-taxable under the Fuel Tax Act. If you have included litres of biodiesel or blended diesel with clear fuel in the Total Imports (line 6), enter the amount of litres of biodiesel in line 9 as a negative number.

If biodiesel contains any diesel fuel (i.e. B99.9 contains 0.1% diesel fuel), you must ensure that fuel tax at the full and current rate is accounted for on the clear fuel content.

Line 10 Total Taxable Volumes: To calculate the Total Taxable Volumes, add lines 7 and 8, add or subtract line 9 and then subtract from line 6.

Tax Calculation

Tax Rates

Note: The Return has a provision for calculating tax due at the Current Tax Rates 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 10) 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 11, you would have entered 40,000 in the Litres box. In the Current Tax Rate box, you would have entered 14.3 cents and entered $5,720.00 (40,000 litres x 14.3 cents) in the Amount column. On line 12, you would have entered 10,000 in the Litres box and in Previous Tax Rate box you would have entered 12.6 cents for a total of $1,260.00 (10,000 litres x 12.6 cents) in the Amount column.

Line 11 Tax due on taxable volumes at current tax rate: Enter the litres of clear fuel sold and consumed (litres purchased at current rate, included in line 10) at the current tax rate. To calculate tax due at current tax rate, multiply the Litres by the Current Tax Rate.

Line 12 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 litres of clear fuel sold and consumed along with the previous tax rate (litres purchased at previous rate, included in line 10). To calculate tax due at previous tax rate, multiply the Litres by the Previous Tax Rate.

Line 13 Total tax before adjustments: To calculate the Total tax before adjustments, add line 11 and line 12.

Line 14 Calculation of Tax Paid to Quebec on Fuel Products: The tax due on Quebec imports from line 3 on the Calculation of Tax Credits on Fuel Imported from Quebec Schedule FT16.

Line 15 Tax paid on product exported to jurisdictions other than Quebec: Enter the refund of tax on litres exported from Ontario to locations other than Quebec on which Ontario tax was paid from line 1 on the Calculation of Tax Credits on Fuel Exported Schedule FT17.

Line 16 Tax rate differential on clear fuel exported to Quebec: Enter the tax from line 2 on Calculation of Tax Credits on Fuel Exported Schedule FT17.

Line 17 Net Tax Payable or Refund: To calculate the Net Tax Payable or Refund, add lines 14 to 16 and subtract from line 13.

Line 18 Amount of tax/security remitted with respect to imports declared in this Return: The amount of tax that has already been remitted with respect to the imports declared on this Return (including payments remitted with Ontario Fuel and Gasoline Tax (Border) FGTB-1 forms).

Line 19 Tax Payable or Refund: To calculate the Tax Payable or Refund, subtract line 18 from line 17. Check the Tax Due or Credit box. If you checked the Tax Due box, this is the amount of payment that you must submit with your Return. If you checked the Credit box, 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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