Guide for completing the Fuel and Gasoline Tax Manufacturer Return

Published: August 2011
Content last reviewed: August 2011

The information in this guide will help you complete the Fuel and Gasoline Tax Manufacturer Return. The guide also provides information about filing requirements including the time for filing a Return and penalties for filing a late Return. The information in this guide does not replace the law found in the Fuel Tax Act (FTA) or the Gasoline Tax Act (GTA) 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 Manufacturer under the FTA and/or the GTA, you must complete the Fuel and Gasoline Tax Manufacturer Return for the reporting period. You are required to complete a Return even if you did not have any activity during the reporting period.

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

A Fuel and Gasoline Manufacturer Return [PDF - 97 KB] can be found and completed on the ministry’s website ontario.ca/ revenue (enter webpage number 1793 or 1794 into the ‘Find page’ field at the bottom of the website).

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

Filing Requirements

A manufacturer under the FTA must deliver monthly to the Minister a Fuel and Gasoline Manufacturer Return no later than the 25th day of the second month following the month to which the return relates.

A manufacturer under the GTA must deliver monthly to the Minister a Fuel and Gasoline Manufacturer Return no later than the 21st day of the second month following the month to which the return relates.

Although Ontario has separate statutes for the taxation of products considered fuel and products considered gasoline, the Fuel and Gasoline Manufacturer Return includes products reported under both the FTA and GTA. As the return combines the reporting under both Acts for administrative efficiency, the ministry will accept the filing of a Fuel and Gasoline Manufacturer Return on all products reported under the FTA and GTA on the 25th day of the second month following the reporting period without penalizing the manufacturer. For example, a return for the month of June must be filed on or before August 25.

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

A manufacturer who fails to deliver a return as required may be assessed a penalty of $1,000 for each month covered by the return and $1,000 for each month or part thereof that the return is late.

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 information reported under the FTA and GTA, 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).

Change of Information

Please notify the ministry of any change in your name or address. When contacting the ministry, be sure to use your Identification Number (Federal Business Number) as shown on the top of your return. The ministry contact information is detailed below.

Freedom of Information

Personal information contained within the Fuel and Gasoline Manufacturer Return is collected under the authority of the Fuel Tax Act, R.S.O. 1990, c.F.35 and the Gasoline Tax Act, R.S.O. 1990, c.G.5, and will be used for the purpose of administering the FTA and GTA. Questions about this information collection should be directed to:

Senior Manager, Account Management
Client Services Branch
Ministry of Finance
33 King St. West, PO Box 625,
Oshawa ON LIH 8H9
1 866 ONT-TAXS (1 866 668-8297).

Delivery of Returns

Returns may be filed electronically through the ministry’s ONT-TAXS online tax service at ontario.ca/finance as an attachment to an ONT-TAXS online web message.

Paper returns may be filed by mail to Ministry of Finance, 33 King St. W, PO Box 620, Oshawa, ON L1H 8E9.

Paper returns may also be delivered to certain 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).

Mailing Address and Enquiries

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

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

Website ontario.ca/finance

Instructions to Complete the Return

Identification

Indicate whether the return being prepared is an amended return or one reporting no activity for the period by checking the appropriate box at the top of the return.

Your Legal Name, Address and Identification Number (federal business number) should be provided at the top of the Return.

Identify the Reporting Period for the return.

Volume Reporting

The purpose of the Fuel and Gasoline Manufacturer Return is to allow the province to monitor fuel and gasoline manufacturing in Ontario. The objective of the return is to reconcile refinery production to “Refined or manufactured within jurisdiction” as reported on line 2 of the Generic Collector Summary for Fuel and Related Products and the Generic Collector Summary for Gasoline and Related Products returns.

Separate columns are provided for the reporting of the various gasoline and fuel products. Please use the appropriate column.

For reporting simplicity and to reduce differences from rounding, all amounts on the manufacturer’s return are to be reported in cubic metres.

When completed, Line 23 must equal Line 24.

Contract Refining:
Contract refining occurs when one company provides product to a manufacturer to refine on their behalf. The manufacturer that actually refines the product will report the amounts produced under the appropriate columns of the return and make no adjustments on this return for the contract production. For additional information on reporting of contract manufacturing, refer to the instructions for schedules 2 and 4 of the Generic Fuel Collector for Gasoline, Diesel and Related Products Guide.

Line 1 Refinery Production:
For the reporting period, under the appropriate column headings, enter the amount of product produced at refineries in Ontario. Include on this line product that is produced at a refinery in Ontario, under contract for a third party.

Line 2 to Line 11 Product Exemptions:
Report on the appropriate line those products manufactured, but not subject to tax under the FTA and GTA. In the space provided, enter descriptions for each product adjustment

Line 12 to Line 21 Other Adjustments:
On these lines report adjustments, other than exempt products reported in lines 02 to 11. In the space provided, enter descriptions for each adjustment.

Line 22 Total Product Exemptions and Other Adjustments:
Total the amounts in lines 02 through 21 and enter in the space provided.

Line 23 Adjusted Refinery Production:
The reporting of aviation fuel products for tax purposes is different than for refinery production. Aviation gasoline, aviation-kerosene type and aviation-naphtha type are combined and reported as aviation gasoline on the Ontario tax return.

On this line, sum the amounts on line 22 under the columns aviation gasoline, aviation-kerosene type and aviation-naphtha type and enter the amount in the space provided. For all other products, that do not require grouping, enter the amount from line 22.

Line 24 Fuel and Gas Tax Refined or Manufactured Within Jurisdiction:
The reporting of some middle distillates for tax purposes is different than for refinery production. Diesel, dyed diesel, marine diesel and locomotive fuel are customarily reported as diesel on production reports. Kerosene and dyed kerosene are customarily reported as kerosene on production reports.

Under the appropriate columns, enter the corresponding amounts for the reporting period, in cubic metres, from the Generic Collector Summary for Fuel and Related Products and the Generic Collector Summary for Gasoline and Related Products returns.

The sum of tax reporting products kerosene and dyed kerosene must equal kerosene as reported on line 23.

The sum of the quantities reported in the columns labeled diesel, dyed diesel, marine diesel and locomotive diesel, must equal diesel as reported on line 23 of the return. For all other products, that do not require grouping, the amount on line 24 must equal the amount on line 23, for the individual products.

Certification

If this return is being mailed or delivered by hand then the Return must be signed and dated by an authorized signing officer. The information contained in the return must, to the best 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).

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

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