Engagement on Modernizing the Ontario Gas Card Program

We are asking for your input.

The province is seeking the advice of First Nation communities and industry stakeholders representing gasoline wholesalers and collectors, on modernizing the Ontario Gas Card Program. The focus is on making it easier for eligible First Nation individuals to purchase tax-exempt gasoline and for on-reserve gasoline retailers to receive refunds from the Ministry of Finance.

Ontario’s Gasoline Tax Act applies gasoline tax at a rate of 14.7 cents per litre of gasoline. Qualified First Nation bands and individuals are exempt from paying this tax if they buy gasoline on-reserve for their exclusive use from an authorized on-reserve gasoline retailer. Only those on-reserve gasoline retailers who are authorized by the Ministry of Finance may sell tax-exempt gasoline to qualified First Nation bands and individuals.

Ontario respects First Nation individuals’ rights to purchase tax-exempt gasoline, and as such, is seeking a meaningful dialogue with First Nation individuals, on-reserve retailers, communities, and industry stakeholders on approaches that would help to make purchasing tax-exempt gasoline faster, easier and more efficient.

First Nations’ input and advice, along with advice from industry, is vital to developing any recommendations with respect to the modernization of the Ontario Gas Card Program.

Discussion Paper and Questions

Engaging First Nation communities is essential to ensuring any solution considered to modernize the Ontario Gas Card Program takes into account the impact on individuals who purchase tax-exempt gasoline on-reserve, and on-reserve gasoline retailers who obtain a tax refund from the Ministry of Finance. A discussion paper has been developed as a first step toward initiating ongoing dialogue on current program challenges, opportunities and solutions.

The Ministry of Finance is asking for responses to the following questions included in the discussion paper:

First Nation Individuals - Gasoline Purchases:

  • Have you had any difficulties using the Ontario Gas Card to purchase tax-exempt gasoline on-reserve? If so, please describe these difficulties.
  • What could be changed to make it easier for you to purchase tax-exempt gasoline on-reserve?
  • How could using your Certificate of Status Indian Card to purchase tax-exempt gasoline on-reserve improve the current process?
  • What do you think about the other jurisdictional approaches outlined in this paper (e.g., use of the federal CIS card to verify entitlement)?
  • Do you think there is a different way to provide the gasoline tax exemption to First Nation individuals or to First Nation communities more effectively and efficiently?
  • Do you have any other suggestions or comments that you would like to share?

First Nation On-Reserve Gasoline Retailers – Gasoline Sales:

  • Specifically, have you experienced any issues with customers’ use of the Ontario Gas Card (e.g., presenting expired cards, not presenting a card at all)? If so, please describe the issues and how you addressed the issues.
  • How do you submit tax refund applications to the Ministry of Finance (e.g., manually or through an electronic point of sale system), and what has your experience been with the process?
  • If you currently submit tax refund applications manually, would the ability to process your refunds electronically benefit your business? If so, then how?
  • In what other ways could the gasoline tax refunds be delivered to First Nation on-reserve gasoline retailers more effectively?
  • Do you have any other suggestions or comments that you would like to share?

Gasoline Collectors and Wholesalers – Gasoline Sales:

  • As a Collector or Wholesaler what general observations do you have about the current Ontario Gas Card Program?
  • Do you have any other suggestions or comments that you would like to share?

Process for Making Submissions

Submissions can be e-mailed to GasCard.Modernization@ontario.ca. Please use subject line:  Engagement on Modernizing the Ontario Gas Card Program and indicate the specific question(s) addressed in your submission. Alternatively, you may mail your submission to:

Ontario Ministry of Finance
Program Policy and Analytics Branch
Ontario Gas Card Modernization
33 King Street West, 4th Floor
Oshawa, ON   L1H 8H5

Submissions must be received on or prior to October 31, 2016.

All submissions received by the Ministry of Finance are subject to the Freedom of Information and Protection of Privacy Act. Please do not submit personal information or specific identifying details of individuals, companies or other entities unless the information is already publicly available. The ministry may make the submissions it receives publicly available.

Any submissions or other materials received, or summaries of them, may be disclosed to other interested parties during and after consultation. Personal information will not be disclosed without prior consent.

If for any reason you feel that your submission should not be posted publicly or shared with other parties, please indicate this in your covering letter.

If you have any questions or concerns about this discussion paper please contact GasCard.Modernization@ontario.ca with the subject line: Engagement on Modernizing the Ontario Gas Card Program.