Forms and publications

Applications

• Application for Certificate of Exemption - Gasoline Only for First Nation Band, a Band-empowered entity, or Tribal Council
  • To be completed by a First Nations Band, a Band empowered entity or Tribal Council as defined in the Indian Act (Canada), to obtain a Certificate of Exemption enabling the purchase of gasoline on a reserve exempt of tax for their exclusive use.
• Application to Register for Importer, Exporter and Interjurisdictional Transporter
• Application to Register for Manufacturer, Wholesaler, Dyer, Importer, Exporter and Interjurisdictional Transporter
• Auxiliary Power Take Off (PTO) Equipment refund application
• Bad Debt (BDT) refund application
• Loss of Product (PRL) / Overpayment of Tax refund application
• Tax Adjustment Form (TAF) refund application
• Tax Exempt Sales (TES) refund application
• Tax Exempt Usage (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 - Gasoline Tax
  • This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline 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) - Gasoline Tax
  • This form is acceptable to the minister for use when security is required to be furnished under subsection 6(2) of the Gasoline 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 complete applications. The guides provide information about supporting documents, records retention, time limits for applying for a refund and direct bank deposit. The guides will help you to determine whether you are eligible to claim a refund.

• Auxiliary Power Take Off Equipment refund application guide
• Bad Debt (BDT) refund application guide
• Loss of Product (PRL)/Overpayment of Tax refund application guide
• Tax Adjustment Form (TAF) refund application guide

Tax Exempt Sales (TES) refund application guides

• TES Gasoline Schedule 1 Guide - Sales to First Nations Individuals and Bands on a Reserve for their Exclusive Use
  • The refund is available to authorized Retailers on a Reserve, who sold gasoline to First Nations Individuals who have provided at the time of each gasoline purchase their “Status Card” (issued by Indigenous Services Canada); or bands, band-empowered entities and Tribal Councils who have presented at the time of each gasoline purchase a valid Certificate of Exemption issued by the Ontario Ministry of Finance.
• TES Gasoline Schedule 2 Guide - Deliveries, in Bulk, to First Nations Individuals and Bands on a Reserve for their Exclusive Use
  • The refund is available to authorized Bulk Suppliers. The refund is available provided the gasoline was:
    • delivered, in bulk, onto a Reserve, and
    • intended for the exclusive use of the eligible purchaser and not for resale.
• TES Gasoline Schedule 3 Guide - Export to Quebec - Gasoline Schedule 3 - TES
  • The refund is available to registered exporters who exported gasoline to Quebec and who have submitted all returns for the refund period.
  • The refund is available on the difference between the Ontario gasoline tax paid on the gasoline exported and Quebec gasoline tax charged in the zone where the gasoline was delivered in Quebec.
  • For gasoline exports out of Ontario (to a location other than Quebec) use gasoline schedule 5 – TES.
• TES Gasoline Schedule 5 Guide - Export Out of Ontario (Excluding Quebec)
  • The refund is available to registered exporters who exported gasoline in bulk out of Ontario to destinations other than Quebec and who have submitted all Returns for the refund period.
  • For gasoline exports to Quebec please use Gasoline Schedule 3 - TES.
• TES Propane Schedule 7 Guide – Sales to Registered Consumers
  • As of July 1, 2025, all propane is sold exempt of gasoline tax. This refund is only available of propane sold prior to July 1, 2025.
  • The refund is available to retailers who sold propane tax exempt to consumers, provided that:
    • it was not delivered directly into the fuel tank of a motor vehicle, or
    • it was not intended to be used by the purchaser to propel a motor vehicle to which a number plate is attached as required under the Highway Traffic Act.
• TES Aviation Fuel Schedule 12 Guide - Export Out of Ontario
  • The refund is available to registered exporters, who export aviation fuel out of Ontario and have submitted all returns for the refund period.
• TES Gasoline Schedule 13 Guide – Visiting Armed Forces
  • The refund is available to suppliers of gasoline or the Canadian Armed Forces who sell to visiting armed forces of a country other than Canada.
  • The gasoline 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).
• TES Aviation Fuel Schedule 14 Guide – Visiting Armed Force
  • The refund is available to suppliers of aviation fuel or the Canadian Armed Forces who sell to visiting armed forces of a country other than Canada.
  • The aviation 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 Usage (TEU) refund application guides

• TEU Schedule 1 Guide – Allowance to Retailers
  • This refund is available to retail vendors of gasoline in Ontario. The refund is an allowance to cover the tax on gasoline lost through evaporation, temperature changes and minor spillage.
  • If you are claiming a refund on Ambient Sales, use the Application for Refund Ambient Sales Gasoline Schedule 2 - TEU - Gasoline Tax Act.
  • More information about this refund can be found under Retailer refund for gasoline lost through evaporation, temperature changes or minor spillage (TEU refund).
• TEU Schedule 2 Guide – Ambient Sales – Gasoline
  • This refund is available to retailers in Ontario who purchased gasoline at volume corrected measurement and resold 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 4 Guide – Ambient Temperature Allowance – Gasoline
  • 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 6 Guide – Unlicenced Equipment
  • The refund is available to any business (including farming), industry or institution in Ontario:
    • who purchased the gasoline and paid the tax
    • who consumed the gasoline in unlicensed equipment or unlicensed vehicles in Ontario
    • provided that the gasoline was billed on a properly prepared invoice
  • Refunds will not be accepted for gasoline used where such equipment or vehicles are operated principally for the recreation or pleasure of its owner or operator
• TEU Schedule 7 Guide – Boat Rentals
  • This refund is available to commercial and private marinas and tourist resort operations in Ontario. You can apply for a tax refund on gasoline consumed in rental boats if:
    • you paid the tax on the purchase and supplied the gasoline consumed in the rented boats and
    • the cost of the gasoline was included as part of the overall boat rental fee or
    • the cost of gasoline was not billed separately on an invoice or shown as a separate item on the rental contact
  • Proof of how gasoline is billed to the customer must be included with your application. For example, a brochure showing gasoline is included in the price and if so, how much gasoline is included.
  • A daily gasoline disbursement log should be maintained in case of an audit.
• TEU Schedule 8 Guide – Vehicle Testing or Export Out Of Ontario in the Fuel Tanks of Vehicles
  • This refund is available to any auto manufacturer who uses gasoline in testing of a motor vehicle engine or exporting gasoline out of Ontario in the fuel tank of vehicles.
• TEU Schedule 9 Guide – Aircraft
  • This refund is available to the individual who purchased gasoline, paid the gasoline tax and used the gasoline to power an aircraft.
• TEU Schedule 11 Guide - Boats Used In Business Operations
  • The refund is available to owners or operators of vessels used in a business activity in Ontario.
    • A refund of tax is available on gasoline consumed in Ontario by boats.
    • No refund is available on gasoline consumed by boats for pleasure or recreational purposes.
• TEU Schedule 12 Guide - Rental or Sale of Unlicenced Equipment
  • This refund is available to rental companies or manufacturers of equipment who rented out and/or sold unlicensed equipment and supplied the gasoline as part of the rental/invoice agreement. A tax refund is available on the gasoline provided customers were not charged for the gasoline as a separate item on the rental/invoice agreement.
• TEU Schedule 13 Guide - Unlicensed Equipment - propane
  • This refund is available to consumers, or any business, industry or institution that used propane in Ontario in unlicensed equipment or unlicensed vehicles and was NOT used in a motor vehicle required to be licensed under the Highway Traffic Act.
• TEU Schedule 15 Guide - Firefighter Training
  • This refund is available to any business, industry or institution involved in firefighting training who meets the criteria listed in the guide.
• TEU Schedule 16 Guide - Foreign Diplomat - gasoline
  • The refund is available on gasoline 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 17 Guide - Foreign Diplomat – propane
  • Same as Schedule 16 but for propane.
• TEU Schedule 19 Guide - Foreign Diplomat - aviation fuel
  • Same as Schedule 16 but for aviation fuel.
• TEU Schedule 20 Guide - Emergency Stopover In Ottawa - Aviation Fuel
  • This refund is available for aviation fuel used by an aircraft that was required to make an emergency stopover in Ottawa, while on a transoceanic flight. The sole purpose for the stopover must be for refueling at Ottawa International Airport. Fuel must be delivered directly into the aircraft.

Guides for returns

• Fuel and Gasoline Tax Manufacturer Return Guide
• Gasoline Tax Importer/Exporter Return GT61 Guide
• Generic Fuel Collector for Gasoline, Diesel and Related Products 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 will be reclassified as Commercial Motor Vehicles and will 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.