Information for on-reserve retailers who sell tax-exempt gas
Overview
Authorized on-reserve gasoline retailers should not charge Ontario gasoline tax to a purchaser who presents an Ontario-issued exemption certificate or their Certificate of Indian Status (Status Card), which includes the:
- laminated Certificate of Indian Status Card with no renewal date
- Secure Certificate of Indian Status Card
- Temporary Confirmation of Registration Document
Retailers should visually confirm that the Status Card belongs to the purchaser, unless it is a child using their parent’s Status Card.
Authorized on-reserve retailers pay the Ontario gasoline tax when purchasing gasoline from their bulk suppliers. Retailers can apply to the Ministry of Finance (ministry) for a refund of the gasoline tax on tax-exempt gas sold to qualifying First Nations purchasers.
Refund direct deposit information
Get a refund faster with direct deposit. It's easy and secure. Download the direct deposit authorization form and mail your refund application package to:
Ministry of Finance
33 King Street West
PO Box 625
Oshawa, Ontario
L1H 8E9
If you need more information or assistance, contact us.
For information about First Nations consumers, visit the First Nations purchases of tax-exempt gas webpage.
Electronic vouchers
At the time of purchase
1. Create an electronic voucher
Enter the Status Card or exemption certificate number and quantity of gasoline sold into your point-of-sale device to create an electronic voucher.
2. Validate a Status Card or exemption certificate number
The point-of-sale device will indicate whether the Status Card or exemption certificate number is valid.
If the Status Card number or exemption certificate number cannot be validated by electronic-service (e-service), you may call the:
- Indigenous Services Canada (ISC) Validation Line at
1-877-825-4338 (this service is only available for the Secure Certificate of Indian Status) - Ministry of Finance at
1-866-668-8297 during ministry business hours (8:30 a.m. to 5 p.m., Monday to Friday) to verify if the exemption certificate number is valid
If you choose to accept the number without validation, complete a paper voucher to process the tax-exempt sale.
3. Print and sign the slip
The point-of-sale device will print a duplicate slip that must now be signed by the retailer, not the purchaser. You must:
- keep the original, signed slip
- give a copy of the slip to the purchaser
The vehicle licence plate information is not required.
If you cannot give a tax exemption
If you cannot give the purchaser a tax exemption, you must provide a sales receipt showing the gasoline tax charged. The First Nations individual may use their receipts to apply for a refund from the ministry.
How to select an electronic service provider
We accept electronic vouchers from authorized on-reserve retailers for gasoline tax refunds of tax-exempt sales to First Nations individuals, bands, Tribal Councils or band-empowered entities.
As a retailer, you may select an e-service provider (or act as your own service provider) that meets the following ministry requirements:
- You will enter into an agreement with the e-service provider, at your expense.
- You must authorize the e-service provider to submit electronic refund claims on your behalf. To provide this authorization, you must submit a completed Authorizing or Cancelling a Representative form.
- You and the e-service provider will arrange for the equipment needed to electronically transfer refund claims to the ministry. The equipment is provided at your expense.
Getting an electronic voucher gasoline tax refund
When an electronic voucher is created using the point-of-sale device, the service provider will send the electronic refund claim to the ministry. Electronic refund claims cannot be submitted to the bulk fuel supplier for a credit.
You are required to submit gasoline purchase invoices in support of refund claims and proof of payment for gasoline purchases to the ministry on the 15th and 30th of every month by mail, courier or fax.
Purchases of aviation fuel cannot be processed using e-service and must use paper vouchers.
Paper vouchers
At the time of purchase
1. Confirm information is clear and accurate
Ensure that the information on the purchaser’s Status Card or exemption certificate is clearly marked on all paper vouchers, including:
- retailer’s information (name and authorization number)
- date of sale
- number from the:
- Certificate of Indian Status
- Secure Certificate of Indian Status
- Temporary Confirmation of Registration Document
- Ontario-issued exemption certificate
- total cost of the sale including tax as recorded at the pump
- total litres purchased
- tax per litre
- net cost to purchaser (multiply the total litres purchased by tax per litre to determine the amount to be deducted from the sale to purchaser)
2. Sign voucher and provide copy to purchaser
You must sign the voucher and provided the bottom copy of the voucher to the purchaser for their records.
Getting a paper voucher gasoline tax refund
To apply for a refund:
- Download and review the required instructional guide:
- Download and complete the Application for Refund Tax Exempt Sales (TES).
- Include purchase invoices and proof of payment from the bulk gasoline supplier and attach hard copies of all signed vouchers in bundles of 200 or fewer. Documentation (or calculator tapes) showing the total litres of gasoline sold must be attached to each bundle.
- Match signed vouchers with the bulk suppliers’ purchase invoices before submitting them with each refund claim application form.
- Spoiled vouchers must be marked “NIL” and attached to the refund claim application form along with the other vouchers.
- If you operate more than one gasoline retail location, you must submit a separate refund claim application form each location.
- Keep a copy of all records.
Retailers' responsibilities
Authorized on-reserve gasoline retailers are responsible for completing all forms and vouchers accurately and supporting each claim with copies of the vouchers issued for the claim period. Copies of paper vouchers are still required for gasoline tax refund claims filed manually.
For gasoline tax refund claims filed electronically, all supporting documentation, including electronic vouchers, are sent electronically to the ministry through the third-party service provider.
Claim discrepancies
We will verify each authorized gasoline retailer's claim. If a discrepancy is noted, we will contact the retailer to request additional information before rejecting the claim. If a satisfactory explanation is not provided, we will issue a Statement of Disallowance to the claimant and the refund, or part refund, will be denied.
Ministry verification
During the verification process, we will review claims and vouchers for duplicate transactions and large or unusual volume purchases.
We may contact authorized on-reserve gasoline retailers, purchasers, suppliers, service providers and authorized representatives for additional information.
Keep accurate records and receipts
You must keep copies of all records used to support gasoline tax refund claims for seven years. If you are selected for an audit by the ministry, the auditor may require these records to verify the claims.
If a retailer does not keep adequate records and books of account for the required length of time, you are:
- guilty of an offence
- liable, if convicted, to a fine of $50 for each day that the default occurs or continues
Contact us
For further information, contact the Ministry of Finance by:
Phone
Ministry of Finance
33 King Street West
PO Box 625
Oshawa, Ontario
L1H 8E9