Authorizing or Cancelling a Representative [PDF - 407 KB]
Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
Change of Address
The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
Fuel and Gasoline Manufacturer Return [PDF - 97 KB]
If you are registered as a manufacturer under the Fuel Tax Act and/or Gasoline Tax Act, you must complete the Fuel and Gasoline Tax Manufacturer Return.
Irrevocable Standby Letter of Credit - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank.
Surety Bond - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline Tax Act.
Surety Bond (SAC approved) - Gasoline Tax
This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline Tax Act. (Surety Association of Canada Approved)
Publications
Aircraft - Gasoline Schedule 9 - TEU
The information in this guide will help you complete the Aircraft Gasoline Schedule 9 - TEU, Gasoline Tax Act.
Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
On December 16, 2004, the Budget Measures Act (Fall), 2004 received Royal Assent (c. 31, S.O. 2004). This statute includes amendments to the Electricity Act, 1998, Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act and the Tobacco Tax Act to implement measures announced in the 2004 Ontario Budget and other technical amendments to improve administrative effectiveness and enforcement, maintain the integrity and equity of the tax system and enhance legislative clarity.
Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
The Budget Measures Act, 2005 (No.2) (c.31, S.O. 2005) which received Royal Assent on December 15, 2005 includes technical amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the Electricity Act, 1998 as it relates to the gross revenue charge. These technical amendments will improve administrative effectiveness, maintain the integrity and equity of the tax system and enhance legislative clarity.
File Gas Tax Refunds Electronically
As part of Ontario's overall efforts to make public services simpler, faster, smarter and more connected, this fall the government will introduce an internet based electronic service (e-service) for authorized on-reserve gasoline retailers.
Fuel and Gasoline Tax Registrant List
The ministry maintains lists of those persons registered (hold a valid registration certificate, permit or designation) under the Fuel Tax Act and Gasoline Tax Act.
Gasoline Tax in Ontario
This bulletin provides an overview of the administration of the Gasoline Tax Act and the collection of tax in Ontario on gasoline, aviation fuel, and propane.
Guide for completing the Fuel and Gasoline Tax Manufacturer Return
The information in this guide will help you complete the Fuel and Gasoline Tax Manufacturer Return. The guide also provides information about filing requirements including the time for filing a Return and penalties for filing a late Return.
Guide to Farm Fuel Tax in Ontario
This bulletin explains the application of fuel and gasoline taxes to different types of fuel used by farmers.
Highlights from the 2006 Ontario Budget
The Budget Measures Act, 2006 received Royal Assent on May 18, 2006. It included a number of measures relating to the above noted statutes.
Ministry of Finance Inspectors
Starting late April, 2006, Revenue Inspectors will begin focusing on retail tobacco outlets. Revenue Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Revenue Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
Refund Application Changes for Motor Fuel and Tobacco Tax
As of March 29, 2010, refund applications for fuel, gasoline and tobacco refunds will be available online in a fill-and-print format, eliminating the automatic mail-out of paper copies.
Reporting Requirements for Exchanges of Product
This bulletin clarifies the treatment of exchanges of product between collectors and non-collectors. For the purpose of this bulletin, "product" includes clear fuel, gasoline, aviation fuel and propane.
Reporting Requirements for Manufacturers (Refiners)
This bulletin sets out the reporting requirements for manufacturers (refiners) under Regulation 464, R.R.O. 1990 of the Fuel Tax Act and Regulation 534, R.R.O. 1990 under the Gasoline Tax Act.
Return Changes, Online Services and More
The new standardized returns and associated schedules have addressed many of the administrative concerns that have been highlighted by the industry. By streamlining many of the existing processes for monthly reporting we have made it faster and easier for you to comply with the Ministry of Finance's reporting requirements.
Security Requirements
The purpose of this bulletin is to provide general information about upcoming changes to the security policy.
Tax Refunds: Bad Debts and Lost, Destroyed, Stolen or Contaminated Product
This bulletin outlines the requirements for claiming tax refunds relating to bad debt and product loss/contamination under the Gasoline Tax Act and the Fuel Tax Act. These requirements ensure that collectors and non-collectors, wholesalers, importers and retailers are aware of how to file and to substantiate their claims so that money is refunded when justified.
Volume Corrected Measurement of Petroleum Products and the Computation of Ontario Fuel and Gasoline Taxes
This tax bulletin outlines the statutory requirements under the Fuel Tax Act and the Gasoline Tax Act, for the calculation of, and accounting for, fuel and gasoline taxes, in light of volume corrected (temperature adjusted) measurement of petroleum products. It incorporates the rules for "eligible retailer" and "eligible wholesaler" supported by regulatory amendments filed December 3, 1999.
The bulletin also deals with the related issues of payments made or received as or on account of the tax payable under the Acts, and the means by which ambient temperature refunds and allowances may be obtained in specific circumstances.
