I am a wholesaler and would like to be a ministry designated tax collector of gasoline or aviation fuel. 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 or aviation fuel 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 or aviation fuel 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.