First Nation purchases of tax-exempt gas
First Nation individuals, bands, Tribal Councils and band-empowered entities do not have to pay tax when buying gasoline for their own use from an authorized on-reserve retailer.
Discontinuing the Ontario Gas Card
Starting January 1, 2020, the Ontario Gas Card will be discontinued. Instead, First Nation individuals will use their federally issued Certificate of Indian Status (Status Card) to purchase tax-exempt gasoline on reserve. Bands, Tribal Councils and band-empowered entities will use an exemption certificate issued by the Ministry of Finance.
Information for retailers
Learn more about how to submit your gasoline tax refund claim for sales of tax-exempt gas if you are on on-reserve retailer.
Information for First Nation consumers
Ontario charges a tax of 14.7 cents per litre of gasoline*. First Nation individuals do not have to pay this tax when buying gasoline for their own use from an authorized on-reserve gasoline retailer.
*Note: Effective July 1 until December 31, 2022, the gasoline tax rate on unleaded gasoline will be reduced from 14.7 cents per litre to 9.0 cents per litre, representing a cut of 5.7 cents per litre. The tax rate decrease takes effect at 12:01 a.m., July 1, 2022.
Beginning January 1, 2020, First Nation individuals will use their Status Card to buy tax-exempt gasoline from authorized on-reserve retailers. This will replace the Ontario Gas Card, which is being discontinued.
You can use the version of the Status Card that you already have in your possession, including the:
- laminated Certificate of Indian Status Card with no renewal date
- Secure Certificate of Indian Status Card
- Temporary Confirmation of Registration Document
For information about the Status Card, please visit Indigenous Services Canada.
On-reserve retailers will continue to accept your Ontario Gas Card until midnight on January 31, 2020, to help make this transition smoother.
Bands, Tribal Councils and band-empowered entities
Bands, Tribal Councils and band-empowered entities do not have to pay gasoline tax when buying gas for their own use from an authorized on-reserve gasoline retailer.
Beginning January 1, 2020, bands, Tribal Councils and band-empowered entities will use an exemption certificate to purchase tax-exempt gas. This will replace the Ontario Gas Card, which is being discontinued.
Before January 1, 2020, bands will receive an exemption certificate in the mail from the Ministry of Finance. The exemption certificate will replace your existing Ontario Gas Card. Each exemption certificate will contain a unique identification number for each vehicle or authorized driver.
A band requiring more identification numbers, or Tribal Councils and band-empowered entities that require an exemption certificate may apply online or mail an application to:
Ministry of Finance
33 King Street West
PO Box 625
How to buy tax-exempt gas
Show your Status Card or exemption certificate to the authorized on-reserve retailer when you buy gas.
The retailer will give you a signed voucher for your records. Your vehicle licence plate information is not required.
If a tax exemption is not provided
If the tax exemption is not provided, the retailer must give you a sales receipt showing the gasoline tax charged. You may use that receipt to apply for a refund from the Ministry of Finance. To request a refund contact the Ministry of Finance by:
Purchases by children under 16
Beginning January 1, 2020, children under 16 years of age can continue to purchase tax-exempt gasoline for their exclusive use (for example, for snowmobiles or off-road vehicles) using their own or their parent’s Status Card.
For information on the requirements to apply for the federally issued Status Card, visit Indian Status.
Buying large volumes of gasoline
In some circumstances, Ministry of Finance staff may contact individuals whose Status Card or exemption certificate has been used to purchase large volumes of gasoline.
For example, if the quantity of gasoline purchased is greater than 200 litres per day or, if large volumes of gasoline are purchased over a short time period through a number of separate purchases, the gas retailer will ask for your phone number for the Ministry of Finance to verify these purchases.
If you intend to purchase high volumes of gasoline on a regular basis, please contact the Ministry of Finance by:
For further information, contact the Ministry of Finance by: