Designated collectors

If you are a designated collector, you:

  • can sell or deliver fuel or gasoline (product) to another designated collector, who is not a consumer, without collecting the fuel or gasoline tax
  • cannot sell untaxed fuel to fuel exporters who are not designated collectors

If you are a designated collector making bulk sales of product to a registered exporter, you can sell the product without tax as long as all the following requirements are met:

  • the exporter intends to export immediately to the United States
  • you are registered with us as an exporter
  • you report all such sales as exports on your monthly return
  • the actual exporter of the product holds a valid exporter's certificate or registration issued by us
  • an invoice containing all the information we require is delivered to the exporter at the time of sale
  • you obtain all export documents we require
  • you assume responsibility for the tax until we are satisfied that the product has been exported from Ontario
  • the person to whom the exporter sells the product is not a Canadian resident

Data: fuel and gasoline tax registrants

Invoice requirements

Every invoice issued by a collector to an exporter who intends to export bulk fuel or gasoline immediately to the United States must show all the following:

  • names and addresses of the collector and the exporter
  • collector's registration or account number
  • exporter's certificate or registration number (registration as an interjurisdictional transporter is not sufficient)
  • selling price per litre of the fuel or gasoline
  • amount of fuel or gasoline tax charged, or a statement indicating that Ontario fuel or gasoline taxes have not been charged
  • quantity of fuel or gasoline sold
  • date of the fuel or gasoline sale and delivery
  • location where title to the fuel or gasoline changed from the collector to the fuel exporter

Documents to keep

As a designated collector, you are responsible for obtaining and storing the following documents to prove the exported product was delivered to a location outside Ontario:

  • invoices you issued for export sales (invoices must include a statement to the effect that Ontario fuel taxes have not been charged; otherwise, the taxes must be explicitly identified)
  • a copy of the United States Customs Proforma Invoice prepared by a Canadian customs broker and stamped by the United States Customs Service
  • United States Customs Document Form 7533 or its equivalent as approved by the Minister of Finance
  • all petroleum loading tickets and survey reports
  • a copy of a properly completed straight bill of lading
  • all export sales invoices issued by the exporter