Fuel Tax and Gasoline Tax

Frequently Asked Questions About Designation

Collectors are wholesalers designated in writing by the Minister of Finance and act as agents of the minister. To qualify for a designation as a collector, you must:

  • have wholesale sales of gasoline, aviation fuel or propane of not less than 51 per cent of total sales in Ontario in terms of volume with respect to these products
  • not exceed six consecutive months without sales or deliveries of gasoline, aviation fuel, or propane for resale in Ontario to retain the collector designation, and
  • post security of the greater of $1 million or an amount equal to three months average tax collectable and payable.
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