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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.

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 9.0 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.

As of January 1, 2020, First Nation individuals use their Status Card to buy tax-exempt gasoline from authorized on-reserve retailers. This replaced the Ontario Gas Card, which was 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.

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.

As of January 1, 2020, bands, Tribal Councils and band-empowered entities will use an exemption certificate to purchase tax-exempt gas. This replaced the Ontario Gas Card, which was discontinued.

Exemption certificate

Each exemption certificate contains 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 
Oshawa, Ontario
L1H 8E9

For more information or to request an application, please call 1-866-ONT-TAXS (668-8297) or email commodity.tax@ontario.ca.

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

Children under 16 years of age can 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:

Contact us

For further information, contact the Ministry of Finance by: