Ministry-authorized First Nation gasoline retailers located on a reserve purchase gasoline with Ontario gasoline tax included from their bulk suppliers and make sales of gasoline exempt from tax to qualifying First Nation bands and individuals. The retailers are reimbursed the amount of gasoline tax they paid to their supplier on the gasoline sold exempt from tax to qualifying First Nation purchasers.
As a ministry-authorized gasoline retailer, you should not charge Ontario gasoline tax to a First Nation band or individual who presents a valid Certificate of Exemption (also known as a gas card) when purchasing gasoline.
For each individual gasoline tax exempt sale, you are required to:
- prepare a paper voucher
- imprint the card
- obtain the card holder’s signature.
To get a refund of the gasoline tax you paid to your supplier, batch and send all of the individual vouchers for these gasoline tax exempt sales, along with a properly completed Application for Refund Tax Exempt Sales (TES) [PDF - 252 KB], to the Ministry of Finance on a bi-weekly or monthly basis.
Keep accurate records and receipts
You must keep accurate records of sales made exempt from tax, including individually-signed paper vouchers imprinted with a valid Certificate of Exemption card (gas card).
Make sure information is clearly marked on all of the individually-signed paper vouchers, including:
- an imprint of the information from a valid Certificate of Exemption (gas card) provided to qualifying First Nation bands or individuals by the Ministry of Finance
- operating or trade name
- date of sale
- ministry-authorized gasoline retailer number
- total cost of the sale including tax as recorded at the pump
- total litres purchased
- tax per litre
- net cost to purchaser (multiply the total litres purchased by tax per litre to determine the amount to be deducted from the sale to purchaser)
- the purchaser's signature.
Note: Vehicle licence plate information is not required.
Important: You must keep copies of all records used to support your gasoline tax refund claims for seven years. If the ministry selects your business for an audit, the auditor may require these records to verify the claims.
How do I get the refund?
- Download the Application for Refund Tax Exempt Sales (TES) [PDF - 252 KB] and complete it online.
- Include purchase invoices and proof of payment from your bulk gasoline supplier and attach hard copies of all individually-signed vouchers in bundles of 200 or less. Documentation (or calculator tapes) showing the total number of gasoline litres sold must also be attached to each bundle.
- Match individually-signed vouchers with your bulk suppliers’ purchase invoices prior to submitting them with each refund claim application form.
- Spoiled vouchers are to be marked NIL and attached to the refund claim application form along with the other vouchers.
- If you operate more than one location, a separate refund claim application form is required for each location.
- Keep a copy for your records.
Send your application package to
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8E9
If you cannot access the form online or need assistance, please call 1 866 ONT-TAXS (1 866 668-8297).
How do I get vouchers to record tax exempt gasoline sales?
To request ministry gasoline vouchers, please call 1 866 ONT‑TAXS (1 866 668‑8297). You will need to provide your ministry‑authorized gasoline retailer number when ordering.