Frequently Asked Questions about designation — Fuel Tax and Gasoline Tax
I am a wholesaler and would like to be a ministry designated tax collector of gasoline, aviation fuel or propane. How do I qualify?
Collectors are wholesalers designated in writing by the Minister of Finance and act as agents of the minister. To qualify for a designation as a collector, you must:
- have wholesale sales of gasoline, aviation fuel or propane of not less than 51 per cent of total sales in Ontario in terms of volume with respect to these products
- not exceed six consecutive months without sales or deliveries of gasoline, aviation fuel, or propane for resale in Ontario to retain the collector designation, and
- post security of the greater of $1 million or an amount equal to three months average tax collectable and payable.