Forms and publications

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Applications

• Application for Fuel Acquisition Permit
• Application for Fuel Distributor registration
• Application for Importer, Exporter and Interjurisdictional Transporter registration
• Application for Manufacturer, Wholesaler, Dyer, Importer, Exporter and Interjurisdictional Transporterregistration
• Application for Railway Transporter registration

Refund applications

• Auxiliary Power Take Off (PTO) Equipment refund application
• Bad Debt (BDT) refund application
• Loss of Product (PRL) / Overpayment of Tax refund application
• Tax Exempt Sales (TES) refund application
• Tax Exempt Use (TEU) refund application

Forms

• Authorizing or Cancelling a Representative
  • 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.
• Direct Deposit Request / Direct Deposit Authorization
  • Use this form to start direct bank deposit.
• Irrevocable Standby Letter of Credit - Fuel Tax
  • This form is acceptable to the minister for use when security is required to be furnished under subsection 7(2) of the Fuel Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank.
• Notice of Objection
  • Form used to file an objection.
• Surety Bond (SAC approved) - Fuel Tax
  • This form is acceptable to the minister for use when security is required to be furnished under subsection(s) 7(2) of the Fuel Tax Act. (Surety Association of Canada Approved)

Guides for refund applications

When you complete a refund application, you will check off a box saying what refund you are applying for based on the schedule name. Once you check a box, select Next and complete the schedule that is produced.

The following guides will help you determine whether you are eligible to claim a refund. The guides provide information about completing applications, supporting documents, records retention, time limits for applying for a refund and direct bank deposit.

• Auxiliary Power Take Off (PTO) Equipment - Gasoline, Propane and Fuel
  • If you paid tax on fuel used in Ontario to operate auxiliary PTO equipment, you may be eligible for a refund.
• Tax Refund for a Power Take Off
• Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act
  • Applicants may be eligible for a refund of tax that has been remitted or paid on a product that has been sold and all or part of the sale price has not been paid and has become an uncollectible debt.
• Tax refunds: Bad debts and lost, destroyed, stolen or contaminated product
• Loss of Product/Overpayment of Tax - Clear Fuel - Schedule 2
  • Applicants may be eligible for a refund of tax that has been remitted or paid on a product that has been lost, destroyed, stolen or contaminated and cannot be sold or used.
• Tax refunds: Bad debts and lost, destroyed, stolen or contaminated product

Tax Exempt Sales (TES) refund application guides

• TES schedule 4 - Export to Quebec - Clear Fuel
  • The refund is available to registered exporters who exported clear fuel to Quebec and who have submitted all returns for the refund period.
  • The refund is available on the difference between the Ontario fuel tax paid on the fuel exported and Quebec fuel tax charged in the zone where the fuel was delivered in Quebec.
  • For fuel exports out of Ontario (to a location other than Quebec) use clear fuel schedule 6 – TES.
• TES schedule 6 - Export Out of Ontario (Excluding Quebec) - Clear Fuel
  • The refund is available to registered exporters who exported clear fuel, in bulk, out of Ontario to destinations other than Quebec and who have submitted all Returns for the refund period.
  • For clear fuel exports to Quebec please use fuel schedule 4 - TES.
• TES schedule 8 - Registered Consumers Holding a Fuel Acquisition Permit - Clear Fuel
  • The refund is available to retailers or wholesalers who sell clear fuel exempt of tax, to Fuel Acquisition Permit (FAP) holders.
• TES schedule 11 - Registered Consumers Holding a Fuel Acquisition Permit - 1-K Kerosene
  • The refund is available to suppliers, who are not collectors of tax under the Fuel Tax Act and sell tax-exempt 1K Kerosene to FAP holders.
• TES schedule 15 - Visiting Armed Forces - Clear Fuel
  • The refund is available to suppliers of clear fuel or the Canadian Armed Forces who sell to visiting armed forces of a country other than Canada.
  • The clear fuel represents tax exempt sales to members of the armed forces of a country other than Canada, for use exclusively in aircraft of a visiting force as defined in the Visiting Forces Act (Canada).

Tax Exempt Use (TEU) refund application guides

• TEU schedule 3 - Ambient Sales - Clear Fuel
  • The refund is available to retailers in Ontario who purchased clear fuel at volume corrected measurement and sold it at ambient measurement and who did not receive an ambient temperature allowance from their suppliers.
  • Refer to the guide for more information about eligibility for this refund.
• TEU schedule 5 - Ambient Temperature Allowance - Clear Fuel
  • The refund is available to wholesalers who invoiced gasoline at volume corrected measurement and who, at the same time, extended an ambient temperature allowance to retailers in Ontario who resold the product at ambient temperature measurement to consumers.
• TEU schedule 10 - Railway Locomotives - Clear Fuel
  • The refund is available to railway operators on the difference between the tax paid on clear diesel fuel and the rate of tax applicable to railways
  • Refer to the guide for more information about eligibility for this refund.
• TEU schedule 14 - Tax Paid Purchases Delivered On A Reserve - Clear Fuel
  • The refund is available to First Nations Individuals and Bands on a Reserve who purchased and consumed tax-paid clear fuel. The fuel must have been delivered to a Reserve in Ontario for the individual's exclusive use and was not resold
• TEU schedule 18 - Foreign Diplomat - Clear Fuel
  • The refund is available on clear fuel purchased in Ontario and used exclusively by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, or by their spouse or a family member, as authorized by the Department of Foreign Affairs and International Trade.
  • This person must not be a Canadian Citizen, or a permanent resident of Canada as defined in the Immigration and Refugee Protection Act (Canada) and this person must be assigned to duty from the state they represent and are not engaged locally by the mission or commission.
• TEU schedule 22 - Vehicle Testing Or Export Out Of Ontario In The Fuel Tanks Of Vehicles - Clear Fuel
  • This refund is available to any auto manufacturer who uses clear fuel in testing of a motor vehicle engine or exporting clear fuel out of Ontario in the fuel tank of vehicles.

Guides for returns

• Generic Fuel Collector for Gasoline, Diesel and Related Products Guide
• Fuel Acquisition Permit Holder Return FT814 Guide
• Fuel and Gasoline Tax Manufacturer Return Guide
• Fuel Interjurisdictional Transporter FT819 Return Guide
• Fuel Tax Distributor Return FT817 Guide
• Fuel Tax Importer/Exporter Return FT815 Guide
• Fuel Tax Railway Return FT826 Guide

Publications

• Fuel and gasoline tax registrant list
  • A list of registrants under the Fuel Tax Act and/or Gasoline Tax Act.
• Road-Building Machines Reclassified as Commercial Motor Vehicles
  • Effective July 1, 2017 certain Road-Building Machines were reclassified as Commercial Motor Vehicles and require licensing and registration under the Highway Traffic Act.

Returns

• Fuel and Gasoline Manufacturer Return
  • 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.