Guide for Completing the Gasoline Tax Interjurisdictional Transporter Return GT63

Published: April 2010
Content last reviewed: April 2010

The information in this guide will help you complete the Gasoline Tax Interjurisdictional Transporter Return GT63. The guide also provides information about filing requirements including the time for filing a Return, the required supporting forms and payment information. The information in this guide does not replace the law found in the Gasoline 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 Interjurisdictional Transporter under the Gasoline Tax Act, you must complete the Gasoline Tax Interjurisdictional Transporter Return GT63. You are required to complete a Return even if you did not have any activity during the reporting period.

You are also required to complete the Uniform Manifest Form GT607 although this form is not required to be submitted with the return. This form is to be retained for audit purposes – see Records Retention section below.

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 21st 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 or failure to file a Gasoline Tax Interjurisdictional Transporter Return GT63 is $1,000 per Return when assessed.

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 Gasoline 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 on the Gasoline Tax Interjurisdictional Transporter Return GT63 is collected under the authority of the Gasoline Tax Act, R.S.O. 1990, c.G. 5, and will be used for the purposes of the Gasoline 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.

Number of trips transporting product

Line 1 Report the number of trips made transporting gasoline, aviation fuel and propane into Ontario by road, railway car, marine vessel and aircraft during this period. A Uniform Manifest Form GT607 must be completed for each trip where gasoline, aviation fuel and propane were transported or transferred into Ontario.

Line 2 Report the number of trips made transporting gasoline, aviation fuel and propane out of Ontario by road, railway car, marine vessel and aircraft during this period. A Uniform Manifest Form GT607 must be completed for each trip where gasoline, aviation fuel and propane were transported or transferred out of Ontario.

Transported or transferred into Ontario

In this section, separate columns are provided for the reporting of leaded gasoline, unleaded gasoline (including ethanol blended gasoline and denatured fuel ethanol), aviation fuel and propane transported or transferred into Ontario. Please use the appropriate column.

Line 3 Enter the quantity of product transported by road, railway car, marine vessel and aircraft for importers.

Line 4 Owners/operators of pipeline must enter the quantity of product transferred by pipeline for importers into Ontario.

Line 5 If you transported your own product by road, railway car, marine vessel and aircraft into Ontario; report the number of litres in this line.

Line 6 If you transferred your own product by pipeline; report the number of litres in this line.

Transported or transferred out of Ontario

In this section, separate columns are provided for the reporting of leaded gasoline, unleaded gasoline (including ethanol blended gasoline and denatured fuel ethanol), aviation fuel and propane transported or transferred out of Ontario. Please use the appropriate column.

Line 7 Enter the quantity of product transported by road, railway car, marine vessel and aircraft for exporters.

Line 8 Owners/operators of pipeline must enter the quantity of product transferred by pipeline for exporters out of Ontario.

Line 9 If you transported your own product by road, railway car, marine vessel or aircraft out of Ontario; report the number of litres in this line.

Line 10 If you transferred your own product by pipeline; report the number of litres in this line.

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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