Forms and publications

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Forms

• Application to Register as a Railway Transporter
• Application to Register for a Fuel Acquisition Permit
• Application to Register for Fuel Distributor
• Application to Register for Importer, Exporter and Interjurisdictional Transporter
• Application to Register for Manufacturer, Wholesaler, Dyer, Importer, Exporter and Interjurisdictional Transporter
• 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.
• 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.
• 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)

Publications

• Allowance To Retailers - Gasoline Schedule 1 - TEU 
  The information in this guide will help you complete the Allowance to Retailers Gasoline Schedule 1 - TEU, Gasoline Tax Act.
• Ambient Sales - Clear Fuel Schedule 3 - TEU 
  The information in this guide will help you complete the Ambient Sales Clear Fuel Schedule 3 - TEU, Fuel Tax Act.
• Ambient Temperature Allowance - Clear Fuel Schedule 5 - TEU 
  The information in this guide will help you complete the Ambient Temperature Allowance Clear Fuel Schedule 5 - TEU, Fuel Tax Act.
• Attention Truckers: No Dyed Diesel on the Highway 
  Dyed diesel must not be used to fuel a licensed motor vehicle, even if the motor vehicle is operated primarily in connection with the business of farming, construction, forestry or mining.
• Auxiliary Power Take Off (PTO) Equipment - Gasoline, Propane and Fuel 
  The information in this guide will help you complete the Auxiliary Power Take Off (PTO) Equipment Gasoline, Propane and Fuel Schedule - PTO Gasoline Tax Act and Fuel Tax Act.
• Bad Debt (BDT) - Gasoline Tax Act, Fuel Tax Act and Tobacco Tax Act 
  The information in this guide will help you to complete the Application for Refund Summary - Bad Debt (BDT) and Application for Refund - Debtor Listing Bad Debt (BDT).
• Coloured Fuel 
  This page provides general information on the purchase, use, storage, labelling and handling of tax-exempt coloured fuel in Ontario.
• Colouring of Fuel 
  This bulletin was revised January 2012 to establish the cost of dye to registered dyers in respect to coloured fuel exported from Canada.
• Contaminated Fuel Procedures 
  The information in this bulletin is for bulk fuel purchasers and others with fuel storage such as farms, construction firms, trucking firms, service stations, bulk plants, and transporters. Also provided are the procedures to follow in the event of fuel contamination and a listing of who to contact for assistance throughout the province from the Ministry of Finance.
• Foreign Diplomat - Clear Fuel Schedule 18 - TEU 
  The information in this guide will help you complete the Foreign Diplomat Clear Fuel Schedule 18 - TEU, Fuel Tax Act.
• Fuel Acquisition Permits 
  The purpose of this tax bulletin is to clarify the rules governing the purchase of clear fuel under Fuel Acquisition Permits. The information in this bulletin will be of interest to current and prospective FAP holders and their suppliers.
• Fuel and gasoline tax registrant list 
  A list of registrants under the Fuel Tax Act and/or Gasoline Tax Act.
• Generic Fuel Collector for Gasoline, Diesel and Related Products Guide 
  The information in this guide will help you complete the Generic Collector Summary Form (Return) and Schedules for filing in Ontario.
• Guide for completing the Fuel Acquisition Permit Holder Return FT814 
  The information in this guide will help you complete the Fuel Acquisition Permit Holder Return FT814.
• 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 for completing the Fuel Interjurisdictional Transporter FT819 
  The information in this guide will help you complete the Fuel Tax Interjurisdictional Transporter Return FT819.
• Guide for completing the Fuel Tax Distributor Return FT817 
  The information in this guide will help you complete the Fuel Tax Distributor Return FT817.
• Guide for completing the Fuel Tax Importer Exporter Return FT815 
  The information in this guide will help you complete the Fuel Tax Importer/Exporter Return FT815.
• Guide for completing the Fuel Tax Railway Return FT826 
  The information in this guide will help you complete the Fuel Tax Railway Return FT826.
• Injector Breakdown Procedures 
  The information in this bulletin provides the procedures to be followed, by registered dyers, when a coloured fuel dye injector fails to properly colour fuel.
• Loss of Product/Overpayment of Tax - Clear Fuel - Schedule 2 
  The information in this guide will help you complete the Loss of Product/Overpayment of Tax Clear Fuel Schedule 2, Fuel Tax Act.
• 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.
• Railway Locomotives - Clear Fuel Schedule 10 - TEU 
  The information in this guide will help you complete the Railway Locomotives Clear Fuel Schedule 10 - TEU, Fuel Tax Act.
• Requirements for Interjurisdictional Transporters 
  This bulletin contains important information for interjurisdictional transporters under the Fuel Tax Act and the Gasoline Tax Act.
• Road-Building Machines Reclassified as Commercial Motor Vehicles 
  Effective July 1, 2017 certain Road-Building Machines will be reclassified as Commercial Motor Vehicles and will require licensing and registration under the Highway Traffic Act.
• Sales of Kerosene 
  The purpose of this tax bulletin is to clarify the rules governing the sale of kerosene under Fuel Acquisition Permit.
• Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) - Clear Fuel Schedule 6 - TES 
  The information in this guide will help you complete the Tax Exempt Sales - Export Out of Ontario (Excluding Quebec) Clear Fuel Schedule 6 - TES, Fuel Tax Act.
• Tax Exempt Sales - Export to Quebec - Clear Fuel Schedule 4 - TES 
  The information in this guide will help you complete the Tax Exempt Sales - Export to Quebec Clear Fuel Schedule 4 - TES, Fuel Tax Act.
• Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit - 1-K Kerosene Schedule 11 - TES 
  The information in this guide will help you complete the Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit 1-K Kerosene Schedule 11 - TES, Fuel Tax Act.
• Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit - Clear Fuel Schedule 8 - TES 
  The information in this guide will help you complete the Tax Exempt Sales to Registered Consumers Holding a Fuel Acquisition Permit Clear Fuel Schedule 8 - TES, Fuel Tax Act.
• Tax Exempt Sales to Visiting Armed Forces - Clear Fuel Schedule 15 - TES 
  The information in this guide will help you complete the Tax Exempt Sales to Visiting Armed Forces Clear Fuel Schedule 15 - TES, Fuel Tax Act.
• Tax Paid Purchases Delivered On A Reserve - Clear Fuel Schedule 14 - TEU 
  The information in this guide will help you complete the Tax Paid Purchases Delivered On A Reserve Clear Fuel Schedule 14 - TEU, Fuel Tax Act.
• 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.
• Vehicle Testing Or Export Out Of Ontario In The Fuel Tanks Of Vehicles - Clear Fuel Schedule 22 - TEU 
  The information in this guide will help you complete the Vehicle Testing or Export Out Of Ontario in Fuel Tanks of Vehicles Clear Fuel Schedule 22 - TEU, Fuel Tax Act.
• Guide for Completing the Fuel Tax Distributor Return FT817 
  The information in this guide will help you complete the Fuel Tax Distributor Return FT817.
• Guide for Completing the Generic Fuel Collector for Gasoline, Diesel and Related Products 
  The information in this guide will help you complete the Generic Collector Summary Form (Return) and Schedules for filing in Ontario.
• Guide for Completing the Fuel Tax Importer/Exporter Return FT815 
  The information in this guide will help you complete the Fuel Tax Importer/Exporter Return FT815.
• 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.

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