Certificate of Exemption (Gas Card)

Did you know that as a First Nations individual you may not have to pay tax on gasoline?

In Ontario, there is a tax of 14.7 cents per litre on gasoline. First Nations individuals do not have to pay this tax if they buy gasoline:

• for their own use,
• from a ministry authorized gasoline retailer on a reserve and
• use their gas card.

Who can apply for the exemption?

• First Nations individuals who have a Certificate of Indian Status (CIS) card (status card) issued by Indian and Northern Affairs Canada (INAC). 
• First Nations bands are also eligible.

How do I apply?

To obtain a gas card, you will need to complete an Application for Certificate of Exemption for First Nations Individuals [PDF - 314 KB] form. Alternatively, you may also mail or fax a written request to the address below, along with:

1. Make a clear photocopy of your INAC status card.
   (Photocopy the front and the back of your card.)
2. Print your name, full mailing address and telephone number on the photocopy.
3. Give a reason why you are applying for a gas card. For example:
   • first time applying,
   • card was damaged,
   • card was lost, or
   • your name was changed on the band list.
4. Sign your name at the bottom of the photocopy.
5. When applying on behalf of a First Nations Band, please include the following information:
   • Band Name
   • List of eligible First Nations drivers
   • List of Band owned vehicles by make, model and license plate number

Mail your information to the address below:

Ministry of Finance
Motor Fuels and Tobacco Tax
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

Or fax your information to 905 433-5680.

• Application for Certificate of Exemption for First Nations Individuals [PDF - 314 KB]

• First Nations Gasoline Users: Tax-exempt Purchase of Gasoline for Personal Use by First Nations Individuals