Published: April 2006
Content last reviewed: September 2009
ISBN: 1-4249-0837-X (Print)
Staff from the Investigations & Inspections Branch at the Ministry of Finance, monitor compliance with the provisions of the Fuel Tax Act, Gasoline Tax Act and Tobacco Tax Act.
Starting late April, 2006, Finance Inspectors will begin focusing on retail tobacco outlets. Finance Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Finance Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
Finance Inspectors are Provincial Offences Officers, operating in defined geographic areas. Their authority includes assessing penalties and issuing tickets for offences under the relevant tax statutes.
Finance Inspectors conduct tobacco inspections at tobacco wholesale and retail outlets throughout Ontario, checking for untaxed tobacco products, and educating retailers about their obligations. The Ministry is committed to ensuring compliance through enforcement programs such as these, as tax evasion puts honest business operators at a competitive disadvantage.
Finance Inspectors continue to maintain an inspection program under the Fuel Tax Act and Gasoline Tax Act.
Inspectors sample the fuel tanks of diesel vehicles under the coloured fuel program to identify operators who may be avoiding fuel tax of 14.3 cents per litre by using furnace oil, or similar tax-exempt fuel, to power their vehicle. Tax-exempt fuel is coloured with red dye to aid its detection.
Inspectors conduct regular visits to locations with fuel storage facilities, bulk plants, and service stations to ensure taxes have been paid on products used in licensed vehicles and to detect any misuse of tax exempt product.
Inspectors monitor interjurisdictional commercial vehicle traffic for compliance with registration requirements under IFTA. IFTA provides for the sharing of fuel taxes paid by commercial ventures based on travel reported in Ontario and one or more other jurisdiction.
Ministry of Finance
Investigations & Inspections Branch
33 King Street West
PO Box 625
Oshawa ON L1H 8H9