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.
- 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.
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:
- Make a clear photocopy of your INAC status card.
(Photocopy the front and the back of your card.)
- Print your name, full mailing address and telephone number on the photocopy.
- 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.
- Sign your name at the bottom of the photocopy.
- 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.