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Ministry of Finance inspectors
Information Notice 2004-2 FT/GT/TT Published: April 2006 Content last reviewed: September 2009 ISBN: 1-4249-0837-X (Print)
Staff from the Investigations & Inspections Branch at the Ministry of Finance, monitor compliance with the provisions of the Fuel Tax Act, Gasoline Tax Act and Tobacco Tax Act.
Additional Finance Inspectors to Focus on Retail Tobacco Outlets
Starting late April, 2006, Finance Inspectors will begin focusing on retail tobacco outlets. Finance Inspectors will continue to be in uniform and driving marked enforcement vehicles. The inspections will have enforcement and audit components. Finance Inspectors are empowered to lay charges, assess penalties and seize illicit tobacco, which is subject to forfeiture.
Finance Inspection Program
Finance Inspectors are Provincial Offences Officers, operating in defined geographic areas. Their authority includes assessing penalties and issuing tickets for offences under the relevant tax statutes.
Finance Inspectors conduct tobacco inspections at tobacco wholesale and retail outlets throughout Ontario, checking for untaxed tobacco products, and educating retailers about their obligations. The Ministry is committed to ensuring compliance through enforcement programs such as these, as tax evasion puts honest business operators at a competitive disadvantage.
Fuel and Gasoline Inspections
Finance Inspectors continue to maintain an inspection program under the Fuel Tax Act and Gasoline Tax Act.
Inspectors sample the fuel tanks of diesel vehicles under the coloured fuel program to identify operators who may be avoiding fuel tax of 14.3 cents per litre* by using furnace oil, or similar tax-exempt fuel, to power their vehicle. Tax-exempt fuel is coloured with red dye to aid its detection.
*Note: effective July 1 until December 31, 2022, the fuel (i.e., diesel) tax rate will be reduced from 14.3 cents per litre to 9.0 cents per litre, representing a cut of 5.3 cents per litre. The tax rate decrease takes effect at 12:01 a.m., July 1, 2022.
Inspectors conduct regular visits to locations with fuel storage facilities, bulk plants, and service stations to ensure taxes have been paid on products used in licensed vehicles and to detect any misuse of tax exempt product.
International Fuel Tax Agreement (IFTA)
Inspectors monitor interjurisdictional commercial vehicle traffic for compliance with registration requirements under IFTA. IFTA provides for the sharing of fuel taxes paid by commercial ventures based on travel reported in Ontario and one or more other jurisdiction.
For More Information:
Ministry of Finance Investigations & Inspections Branch 33 King Street West PO Box 625 Oshawa ON L1H 8H9
- 1 866 ONT-TAXS (1 866 668-8297)
- Fax: 905 433-5680
- 1 800 263-7776 for teletypewriter (TTY)