Overview

Every person transporting fuel in bulk, gasoline in bulk or aviation fuel in bulk (collectively referred to as "product") into or out of Ontario must:

  • be registered as an interjurisdictional transporter
  • file monthly returns with the Ministry of Finance

You must also keep the following documents with you while transporting the product:

  • a completed uniform manifest form
  • your certificate of registration (or a true copy if you have more than one motor vehicle)
  • a true copy of the certificate of registration of the importer or exporter for whom you are transporting the product

Definitions

Aviation fuel in bulk

Aviation fuel stored, transported or transferred by any means other than in the fuel tank of an aircraft or motor vehicle in which aviation fuel for generating power in an aircraft or the motor vehicle is kept.

Fuel in bulk

Fuel transported or transferred by any means other than in the fuel tank of a motor vehicle in which fuel for generating power in the motor vehicle is kept.

Gasoline in bulk

Gasoline stored, transported or transferred by any means other than in a fuel tank of a motor vehicle in which gasoline for generating power in the motor vehicle is kept.

Interjurisdictional transporter

The registered owner (or lessee where lease exceeds 30 days) of a motor vehicle, the operator or shipping agent of record of a vessel, the operator of railway equipment on rails or the owner or operator of a pipeline facility who engages in the transportation or transfer of any product and who operates for such purposes:

  • one or more motor vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act
  • one or more vessels under the Canada Shipping Act
  • railway equipment on rails in connection with and as part of a public transportation system inside and outside Ontario, or
  • a pipeline facility inside and outside Ontario

Registration

Registering as an interjurisdictional transporter

If you are an interjurisdictional transporter, you must register with us and obtain a certificate of registration.

We may impose reasonable conditions or restrictions on your registration.

Penalty for failure to register

If you do not register with us:

  • you may pay a penalty equal to $500 plus 5% of the tax that would be payable on all the product transported or transferred during the period you were not a registered interjurisdictional transporter, as if the product was received or used by a purchaser in Ontario to generate power in a motor vehicle
  • you may be convicted and fined between $1,000 and $10,000

International Fuel Tax Agreement

As an interjurisdictional transporter, you may qualify to register under the International Fuel Tax Agreement. The agreement allows registered interjurisdictional carriers to get one licence, issued by their base jurisdiction, to report and pay motor fuel taxes to a single jurisdiction.

Filing returns

Monthly filing requirements

You can file your return:

  • online, using ONT‑TAXS online
  • by mail to: Ministry of Finance, 33 King Street West, PO Box 620, Oshawa ON L1H 8E9
  • in person at Ministry of Finance, 33 King Street West, Oshawa or at certain ServiceOntario locations.

If you use ONT‑TAXS online, you can elect to stop receiving paper returns by clicking the Change in Issuing Returns link.

Due dates

Fuel in bulk

You must submit a Fuel Tax Interjurisdictional Transporter Return to the ministry by the 25th day of each month for all fuel in bulk transported into and out of Ontario in the previous month.

Gasoline and aviation fuel in bulk

You must submit a Gasoline Tax Interjurisdictional Transporter Return by the 21st day of each month for all gasoline in bulk, aviation fuel in bulk and propane in bulk transported into and out of Ontario in the previous month.

Penalty and offence for not filing a return

If you do not file a return:

  • you may pay a penalty of $1,000 for each missing return
  • you may be convicted of an offence and fined between $200 and $5,000

Document requirements

Possession of documents

If you’re an interjurisdictional transporter, the driver of your vehicle or the master of your vessel must keep in their possession:

  • your certificate of registration as a transporter (or an exact copy of it)
  • the completed uniform manifest form for that shipment. You must complete a uniform manifest form in respect of every shipment of product transported or transferred by it into or out of Ontario
  • an exact copy of your registration as an importer or exporter, if you're also a registered importer or exporter
  • an exact copy of the certificate of registration that the registered importer or exporter is required to provide to the interjurisdictional transporter, if product is being transported or transferred for a registered importer or exporter. The copy must be obtained before transporting product into or out of Ontario
  • in some cases, evidence of payment of an amount equal to tax, as required on entry into Ontario from outside Canada (see Border obligations)

Seizure

An inspector may stop and detain a vehicle or vessel if they have reasonable and probable grounds to believe that the interjurisdictional transporter, or the importer or exporter they are transporting the product for, does not hold a certificate of registration.

If the driver of the motor vehicle or the master of the vessel fails to produce the required documents, we may seize, impound, hold and dispose of the product.

Offence and fines

If you fail to produce any of the documents required to be kept in the possession of the driver or the master, you may be:

  • guilty of an offence
  • fined between $150 and $1,000 for each missing document if transporting fuel in bulk
  • fined between $200 and $1,000 for each missing document if transporting gasoline in bulk, aviation fuel in bulk or propane in bulk

Border obligations when entering Ontario from outside Canada

Transporting as or for an unregistered importer

If you are transporting product as or for an unregistered importer, or if you do not have in your possession a true copy of the importer's certificate of registration issued by Ontario, then on entry into Ontario from outside Canada you must:

Record keeping requirements

Records and books

You must keep records and books of account at your principal place of business. This information is to be kept for a period of seven years following the end of the fiscal year to which the records relate.

Demand to keep records and books

We may demand a person keep records and books of account for such additional length of time as we require.

Offence of failure to keep adequate records and books

You may be convicted and fined if you fail to keep adequate records and books.

  • If you fail to keep adequate records and books of account for seven years, you may be convicted and fined between $200 and $5,000.
  • If you fail to keep adequate records and books of account for the length of time which the Minister has required, you may be convicted and fine $50 for each day during which the default occurs or continues.

Forms

To obtain an Application for Registration as an Interjurisdictional Transporter, a Uniform Manifest Form, an Ontario Fuel and Gasoline Tax (Border) FGTB-1 form, a Fuel Tax Interjurisdictional Transporter Return or a Gasoline Tax Interjurisdictional Transporter Return, please contact:

Ministry of Finance
Account Management and Collections Branch
33 King Street West
PO Box 625
Oshawa ON L1H 8H9