A refund is for tax that has been overpaid or incorrectly paid, and is returned to a business or individual under a taxing statute or regulation. A refund is also for persons who have remitted to the Minister amounts in excess of the tax collectable or payable.

A rebate is for tax properly paid and is subsequently returned to a business or individual under a rebate provision.

Applications and all supporting documents, including documents showing proof of payment of tax or amounts remitted, must be received by the Ministry of Finance within four years from the date the tax was paid.

If your annual claim total is less than $500, you are not required to send the supporting documentation to the Ministry of Finance with your application. However, you must retain the supporting documentation noted in the above section, for a period of seven years and provide the information to the ministry upon request.

The Ontario Ministry of Finance offers a Direct Deposit service where refund and rebate payments are deposited directly into your account at the bank of your choice.

Download: Direct Deposit Request / Direct Deposit Authorization

Application for Refund Bad Debt (BDT)

Application for Refund Loss of Product (PRL) / Overpayment of Tax

Application of Refund Tax Exempt Sales (TES)

Application for Refund Tax Exempt Usage (TEU)

Gas Card (Certificate of Exemption)

First Nation Gasoline Retailers

Gasoline Used in Farm, Construction or Manufacturing Equipment

Tax Refund for Power Takeoff