Gasoline Used in Farm, Construction or Manufacturing Equipment

If you or your business buys gasoline for unlicensed equipment - such as equipment for farming, construction or manufacturing - you may get a refund of the gasoline tax you have paid.

Do I qualify for a refund?

You qualify for a refund if you meet all of these conditions:

  • you used the gasoline in Ontario for business, industrial or institutional purposes.
  • you paid tax to Ontario on the gasoline used.
  • the equipment used is not licensed or required to be licensed under the Highway Traffic Act.
  • the equipment is not used for recreation or pleasure.
  • you keep all records of gasoline use to support your claim for a refund.

If you qualify, you need to apply for the refund within four years from the date you paid the tax.

How do I get the refund?

  1. Download the Application for Refund Tax Exempt Usage (TEU) [PDF - 275 KB].
  2. Read and follow the instructions carefully.
  3. Complete the application and mail it to the Ministry of Finance. Keep one copy for your records.

Send your application package to

Ministry of Finance
33 King Street West
PO Box 625
Oshawa ONĀ  L1H 8E9

For refunds over $500 in a calendar year

  • Include all supporting documents with your application.
  • Your records need to clearly prove the amount you are claiming for a refund.

For refunds of $500 or less in a calendar year

  • You do not need to send supporting documents with your application.
  • Keep your records for seven years in case the ministry audits you.

Records and receipts

You must keep accurate records of your gas purchases to support your refund claim, including:

  • a gasoline issue sheet
  • individual tickets or receipts that record the amount of gasoline used for unlicensed business equipment
Important: Keep all records to support your refund claim for seven years after you apply. If the ministry selects you for an audit, an auditor will verify your claim by checking your gasoline issue sheets or other records.
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