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Fuel Tax Act
Loi de la taxe sur les carburants

R.R.O. 1990, REGULATION 464

GENERAL

Consolidation Period:  From May 1, 2014 to the e-Laws currency date.

Last amendment:  O. Reg. 124/14.

This Regulation is made in English only.

1. (1) In this Regulation,

“foreign licensee” means a person described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act who holds an IFTA licence issued by a base jurisdiction other than Ontario;

IFTA” means the International Fuel Tax Agreement which the Minister has joined pursuant to subsection 28.2 (2) of the Act and includes the Articles of Agreement, the Procedures Manual and the Audit Manual;

“interjurisdictional vehicle” means a motor vehicle, other than a motor vehicle referred to in clause (b) or (c) of the definition of “interjurisdictional carrier” in section 1 of the Act or a recreational vehicle, operated by an interjurisdictional carrier that is,

(a) powered by fuel as defined in section 1 of the Act,

(b) used, designed or maintained for transportation of persons or property, and

(i) has two axles and gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms,

(ii) has three or more axles regardless of weight, or

(iii) draws a trailer or trailers when the combined weight of the vehicle and the trailer or trailers exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight, and

(c) operated or expected to be operated both inside and outside Ontario during a registration year;

“Ontario licensee” means a person described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act who holds an IFTA licence issued by Ontario;

“Ontario trip registration certificate” means a registration certificate issued by the Minister under section 4.13 of the Act to an interjurisdictional carrier or the interjurisdictional carrier’s agent, with respect to an interjurisdictional vehicle operated by the interjurisdictional carrier for a single trip of the vehicle that is both inside and outside Ontario;

“registration decal” means a registration decal as defined in section 1 of Ontario Regulation 22/97;

“reprocessed fuel” means fuel that is produced from waste at a waste disposal site;

“waste” means waste as defined in section 25 of the Environmental Protection Act;

“waste-derived fuel” means waste-derived fuel as defined in section 1 of Regulation 347 of the Revised Regulations of Ontario, 1990, made under the Environmental Protection Act;

“waste disposal site” means waste disposal site as defined in section 25 of the Environmental Protection Act.  R.R.O. 1990, Reg. 464, s. 1 (1); O. Reg. 296/94, s. 1; O. Reg. 532/94, s. 1; O. Reg. 141/96, s. 1; O. Reg. 30/97, s. 1; O. Reg. 37/04, s. 1 (1).

(2) For the purposes of the definition of “special products” in subsection 1 (1) of the Act, reprocessed fuel is prescribed as a special product.  O. Reg. 37/04, s. 1 (2).

(3) For the purposes of the definition of “facility” in subsection 1 (1) of the Act, the requirement is that the facility be the distributor’s waste disposal site at which the distributor is permitted to process waste under the Environmental Protection Act to produce reprocessed fuel.  O. Reg. 37/04, s. 1 (2).

(4) Revoked:  O. Reg. 124/14, s. 1.

(5)-(7) Revoked:  O. Reg. 325/97, s. 1 (1).

(8)-(11) Revoked:  O. Reg. 556/99, s. 1.

1.1 Subject to section 6, no collector shall import fuel coloured at a dye-point in the Province of Quebec for sale in Ontario unless the collector,

(a) has coloured the fuel in the Province of Quebec in accordance with this Regulation or in accordance with the requirements set forth in Division II of the Revised Regulations of Quebec, 1981, chapter T-1, r. 1; and

(b) has entered into a Quebec Fuel Dyers Agreement in respect of each dye-point operated in the Province of Quebec and fully complies with its terms.  O. Reg. 732/91, s. 1; O. Reg. 37/04, s. 2.

2. (1) Fuel that is acquired to be consumed in the following manner is prescribed for the purposes of subsection 4.11 (2) of the Act:

1. In the operation of railway equipment on rails where the railway equipment is operated in connection with and as part of a public transportation system.

2. In the operation of railway maintenance equipment that is used only on rails for the maintenance of a public transportation system.

3. As a raw material to be wrought into or become part of goods for sale, provided that the fuel is not used to generate power in a motor vehicle.

4. In the curing of tobacco.

5. In the bench testing of an aircraft engine before installation of the engine on an aircraft.

6. In the testing of a motor vehicle engine before installation of the engine in a motor vehicle.

7. In the development and quality assurance testing of fuel.  R.R.O. 1990, Reg. 464, s. 2 (1); O. Reg. 532/94, s. 2 (1, 2); O. Reg. 141/96, s. 2 (1).

(1.1) Bulk kerosene to be packaged in containers of not more than 25 litres each for resale to consumers for lighting, heating or cooking purposes, but not to generate power in a motor vehicle, is prescribed for the purposes of subsection 4.11 (2) of the Act.  O. Reg. 732/91, s. 2; O. Reg. 532/94, s. 2 (3).

(1.2) Clear fuel purchased tax exempt under a fuel acquisition permit shall be used only for the purposes for which the permit was issued by the Minister.  O. Reg. 532/94, s. 2 (4).

(2) Revoked:  O. Reg. 276/00, s. 1.

(3) A fuel acquisition permit shall be in a form approved by the Minister.  O. Reg. 141/96, s. 2 (2).

(4) A registered consumer who changes the name or nature of the consumer’s business, shall forthwith return the consumer’s fuel acquisition permit to the Minister and may apply for a new fuel acquisition permit in accordance with subsection (2).  R.R.O. 1990, Reg. 464, s. 2 (4).

(5) Where a registered consumer ceases to carry on the business in respect of which a fuel acquisition permit has been issued, the registered consumer shall return the fuel acquisition permit to the Minister within fifteen days of ceasing to carry on the business.  R.R.O. 1990, Reg. 464, s. 2 (5).

(6) Where a fuel acquisition permit is lost or destroyed, the registered consumer whose fuel acquisition permit is lost shall forthwith notify the Minister of the loss and may apply for a new fuel acquisition permit, in accordance with subsection (2).  R.R.O. 1990, Reg. 464, s. 2 (6).

(7) A fuel acquisition permit is not transferable.  R.R.O. 1990, Reg. 464, s. 2 (7).

(8) Where a registered consumer does not produce the consumer’s fuel acquisition permit for the inspection of a collector from whom the consumer purchases clear fuel at the time of the purchase of the fuel, the registered consumer shall pay the tax required to be paid under the Act as if the consumer were not a registered consumer.  R.R.O. 1990, Reg. 464, s. 2 (8).

3. (1) An interjurisdictional carrier described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act shall apply for an Ontario trip registration certificate before operating an interjurisdictional vehicle on a trip that includes travel both inside and outside Ontario.  O. Reg. 30/97, s. 2.

(2) Subsection (1) does not apply to a foreign licensee or Ontario licensee unless the licensee is required to apply for an Ontario trip registration certificate under section 3 of Ontario Regulation 22/97.  O. Reg. 30/97, s. 2.

(3) An Ontario trip registration certificate is valid only as set out in the certificate and is not transferrable between vehicles.  O. Reg. 30/97, s. 2.

(4) Any application required to be made under this section may be made by the driver of the interjurisdictional vehicle as agent for the interjurisdictional carrier.  O. Reg. 30/97, s. 2.

(5) For the purposes of subsection 4.16 (1) of the Act, a driver of an interjurisdictional vehicle who does not produce an Ontario trip registration certificate issued for the trip when required to do so under the Act contravenes subsection 4.13 (2) of the Act.  O. Reg. 30/97, s. 2.

(6) Despite subsection (1), the Minister or a person authorized by the Minister may allow an Ontario trip registration certificate to be purchased after the interjurisdictional carrier has started a trip that includes travel both inside and outside Ontario if the lack of purchase was due to inadvertence.  O. Reg. 30/97, s. 2.

(7) An Ontario licensee or a foreign licensee shall affix registration decals as required by the International Fuel Tax Agreement.  O. Reg. 30/97, s. 2.

3.1 (1) For the purposes of subsection 6 (1) of the Act, every invoice shall show,

(a) the name and address of the vendor and of the purchaser;

(b) the selling price per litre of the fuel;

(c) the amount of tax charged;

(d) the quantity of clear fuel sold;

(e) the quantity of coloured fuel sold;

(f) the date of the sale; and

(g) the location where title to the fuel changed from the vendor to the purchaser of the fuel.  O. Reg. 532/94, s. 4.

(2) Every collector designated under the Act who sells clear fuel exempt of tax shall deliver to the purchaser an invoice containing the following information in addition to the information required by subsection (1),

(a) the collector’s registration number;

(b) the fuel acquisition permit number under which the fuel was sold; or

(c) the exporter’s certificate of registration number.  O. Reg. 532/94, s. 4.

(3) For the purposes of subsection 6 (3) of the Act, every invoice shall show,

(a) the name of the vendor;

(b) the selling price of the fuel;

(c) the amount of tax charged;

(d) the quantity of clear fuel purchased;

(e) the quantity of coloured fuel purchased; and

(f) the date of the sale.  O. Reg. 532/94, s. 4.

3.2 (1) For the purposes of subsection 8 (5) of the Act, a uniform manifest form shall be in the form approved by the Minister.  O. Reg. 276/00, s. 2.

(2) On or before the 25th day of each month, every registered interjurisdictional transporter shall deliver to the Minister, with respect to the preceding calendar month, a return in the form approved by the Minister.  O. Reg. 276/00, s. 2.

4. Revoked:  O. Reg. 141/96, s. 4.

4.1 (1) A person wishing to be designated a collector under subsection 3 (1) of the Act or registered as a dyer under subsection 4.17 (2) of the Act shall complete an application in the form approved by the Minister.  O. Reg. 276/00, s. 3.

(2) A registered dyer who is a distributor shall not colour any fuel that is not reprocessed fuel produced at its own facility.  O. Reg. 37/04, s. 3.

5. (1) Every registered dyer shall install, maintain and repair or replace as necessary, at every dye-point operated by the registered dyer, such equipment as is required for the mechanical and automatic injection of dye into fuel for the purpose of colouring fuel under all climatic conditions and, without limiting the generality of the foregoing, such equipment shall include,

(a) a controlled electrical energy source activated by a mechanical switch to supply electrical energy to a pilot solenoid;

(b) a pilot solenoid to operate a dye flow switching device;

(c) a dye flow switching device consisting of a spool valve or four-way valve for directing the flow of dye to either end of a calibrated free piston cylinder;

(d) a calibrated free piston cylinder or other measuring device capable of delivering a predetermined amount of dye into the fuel line;

(e) a supply tank for the storage of dye, mounted horizontally or vertically and having,

(i) an eight inch inspection port that is easily accessible at the uppermost position on the tank, and

(ii) a dye line leading to a dye line outlet,

and that portion of the dye line that is within the supply tank shall be so constructed that the intake to the dye line is situated a minimum of six inches from the bottom of the tank;

(f) as part of each supply tank referred to in clause (e),

(i) one or more pumps to dispense dye at a pressure in the dye line that exceeds the pressure in the fuel line by a minimum of 175 kilopascals, and

(ii) equipment that is both designed and operated with sufficient frequency to ensure the proper concentration of dye throughout the product contained in the supply tank at all times;

(g) an in-line filter of adequate density to remove any undissolved matter installed between the supply tank described in clause (e) and the switching device described in clause (c);

(h) meters approved and certified to be accurate under the Weights and Measures Act (Canada) to record individual and cumulative total volumes of fuel dispensed and to activate a pulser, but a registered dyer may dispense with such equipment where the dye-point is used exclusively for loading railway tank cars and is equipped with a product movement sensor that is approved by the Minister and that activates a pulser;

(i) a pulser to control the electrical supply to the pilot solenoid described in clause (b) for the purpose of injecting preset volumes of fuel at a rate of not less than one pulse of dye for each 100 litres of fuel;

(j) a relay assembly for directing electrical current to solenoid switches, enclosed in a box constructed to provide protection against tampering or explosion;

(k) a fuel line solenoid valve, normally shut, through which all fuel delivered from the loading arm dedicated to the system of which the injection equipment is a part must flow;

(l) a fuel line solenoid switch operating the fuel line solenoid valve described in clause (k);

(m) a by-pass valve located on the dye line following the injection device described in clause (d) to facilitate measuring the quantity of dye injected;

(n) a dye-flow monitor switch; and

(o) a printing device that produces a loading document for each delivery showing the amount of fuel dispensed through the rack and loading arm.  R.R.O. 1990, Reg. 464, s. 5 (1); O. Reg. 532/94, s. 7 (1, 2).

(2) No design for a fuel delivery system and no placement or arrangement of components in the dye injection or fuel delivery system that, in the Minister’s opinion, will permit the delivery of fuel that has not been coloured from the loading arm dedicated to the fuel delivery system shall be used in colouring fuel.  R.R.O. 1990, Reg. 464, s. 5 (2).

(3) Every registered dyer shall ensure that the equipment described in subsection (1) will stop the flow of fuel and the injection of dye automatically not more than thirty-five seconds after the occurrence of any malfunction.  R.R.O. 1990, Reg. 464, s. 5 (3); O. Reg. 532/94, s. 7 (3).

(4) Despite subsection (3), where the printing device described in clause (1) (o) ceases to operate but the pulser in clause (1) (i) continues to operate, the loading document for each delivery may, when authorized by the Minister, be produced manually until the printing device is repaired and a loading document manually produced shall be certified accurate by the employee of the registered dyer in charge of the bulk plant or terminal at the time of the failure of the printing device.  R.R.O. 1990, Reg. 464, s. 5 (4); O. Reg. 532/94, s. 7 (3).

(5) Every registered dyer shall allow any person authorized by the Minister access to every component of the dye injection system described in subsection (1) for the purpose of affixing seals provided by the Minister and, without limiting the generality of the foregoing, shall include,

(a) every connection or coupling on the dye line located above ground; and

(b) every valve, inlet or outlet in the dye injection system,

and, where any component is inaccessible or cannot otherwise be sealed, the registered dyer shall enclose the component fully in a secure box or cover to which a seal may be affixed.  R.R.O. 1990, Reg. 464, s. 5 (5); O. Reg. 532/94, s. 7 (3).

(6) Despite subsection (1), every registered dyer who operates a facility for delivering fuel into a storage tank from a pipeline or a motor vessel and who, during such delivery, colours fuel for the purpose of the Act and regulations, shall install, maintain and repair or replace as necessary, at every dye-point operated by the registered dyer to colour the fuel, such equipment as is required for the mechanical and automatic injection of dye into fuel for the purpose of colouring fuel under all climatic conditions and, without limiting the generality of the foregoing, the equipment shall include,

(a) a flow switch on the main fuel transfer line to activate the dye injection system;

(b) a dye injection system consisting of,

(i) a dye supply tank as described in clause 5 (1) (e),

(ii) two controlled volume positive displacement pumps, connected in parallel, installed in such a manner as to ensure that should one pump become inoperative, the other will be manually activated within such time as to ensure the proper injection of dye to retain the dye to fuel ratio established by the Minister and to dispense dye in the dye line at a pressure that exceeds the pressure in the fuel line by a minimum of 175 kilopascals,

(iii) a manually operated pump connected in parallel to the controlled volume displacement pumps described in subclause (ii) for use in the event of a malfunction in the controlled volume displacement pump,

(iv) an in-line filter or filters of adequate density to remove any undissolved matter installed between the dye supply tank and the pumps described in subclauses (ii) and (iii),

(v) a flow meter on the dye injection line to indicate individual and cumulative quantities of dye injected and to control the positive displacement pumps from a preset type batch register,

(vi) a flow switch on the dye injection line that will sound an alarm to indicate a malfunction in the dye injection system in the event there is no flow of dye,

(vii) a low level alarm switch in the dye supply tank set at a level to ensure that the usable quantity of dye in the tank is sufficient to colour the total volume of fuel expected during any delivery; and

(c) dye injection system controls consisting of,

(i) a dye system electrical power supply switch to supply electrical energy to the control system,

(ii) an interlock connection between the flow switch described in clause (a), the flow meter preset batch register described in subclause (b) (v), and the positive displacement pumps described in subclause (b) (ii),

(iii) a key-lock timer that,

(A) is activated each time a signal is received from the flow switch referred to in subclause (b) (vi),

(B) is interlocked to the supply pump starter or starters on the loading arm or arms referred to in subsection (2),

(C) resets automatically to zero when the dye line flow returns to normal,

(D) is so constructed that a malfunction in the dye injection system will initially sound the alarm referred to in subclause (b) (vi),

(E) is so constructed that if the malfunction referred to in sub-subclause (D) is not remedied in a preset time, it will ensure that the proportion of dye in the fuel is as established by the Minister and it will stop the loading arm’s supply pump or pumps.  R.R.O. 1990, Reg. 464, s. 5 (6); O. Reg. 532/94, s. 7 (3); O. Reg. 556/99, s. 2.

(7) Every registered dyer shall,

(a) notify the Minister prior to each presetting of the timer prescribed in subclause (6) (c) (iii), and shall provide with such notification the name and position of the person presetting the timer and the reason for the presetting; and

(b) allow any person authorized by the Minister to affix a seal provided by the Minister to every component of the dye injection system described in this subsection to which, in the opinion of the Minister, seals should be affixed.  R.R.O. 1990, Reg. 464, s. 5 (7); O. Reg. 532/94, s. 7 (3).

(8) Every registered dyer shall ensure that dye furnished by the Minister to colour fuel which is in the possession of the registered dyer is kept in a sealed container in a secure place and is used only for the colouring of fuel in the prescribed manner and for no other purpose.  O. Reg. 532/94, s. 7 (4).

(9) Every registered dyer shall immediately report to the Minister any breakdown or malfunction of the equipment or any failure to follow any of the methods and procedures prescribed by the Minister to be observed in the colouring of fuel or in the storage, transportation or delivery of coloured fuel.  O. Reg. 532/94, s. 7 (4).

(10) Every person who owns or operates equipment used to colour, store, transport or deliver coloured fuel shall ensure that the equipment bears the identifying labels described in section 6.1 and the seals affixed by a representative of the Minister under this section.  O. Reg. 276/00, s. 4.

(11) Despite any other provision in this section, upon written consent of the Minister, on such conditions and restrictions as the Minister considers appropriate, a registered dyer may colour fuel with a dye injection system or may use a fuel delivery system that delivers coloured fuel from a loading arm that also delivers clear fuel or may do both,

(a) for a specified period of time for the purpose of testing such dye injection system or fuel delivery system or both or;

(b) on a permanent basis.  O. Reg. 141/96, s. 5.

(12) Where a registered dyer wishes to use a dye injection system or fuel delivery system under subsection (11), it must satisfy the Minister that the dye injection system or fuel delivery system will dye or deliver fuel in accordance with the prescribed specifications and will not allow,

(a) the contamination of either coloured fuel or clear fuel with the other fuel;

(b) the delivery of clear fuel when coloured fuel is intended to be delivered or the delivery of coloured fuel when clear fuel is intended to be delivered.  O. Reg. 141/96, s. 5.

6. (1) Where an importer intends to import and colour clear fuel in Ontario, the importer shall notify the Minister of the intention to import and colour the fuel at least forty-eight hours before the fuel is brought into Ontario.  R.R.O. 1990, Reg. 464, s. 6 (1).

(2) Imported clear fuel that is to be coloured in Ontario shall be coloured upon entry into Ontario at a point of entry for fuel permitted by Revenue Canada, Customs and Excise.  R.R.O. 1990, Reg. 464, s. 6 (2).

(3) At least twenty-four hours before imported clear fuel is to be coloured, the importer shall notify the Minister of,

(a) the date and time of the importation into Ontario of the fuel that is to be coloured;

(b) the location where the fuel is to be coloured; and

(c) the quantity of fuel to be coloured.  R.R.O. 1990, Reg. 464, s. 6 (3).

(4) Imported clear fuel shall be coloured only by,

(a) a person authorized by the Minister; or

(b) where the importer wishes to colour the fuel, the importer under the supervision of a person authorized by the Minister.  R.R.O. 1990, Reg. 464, s. 6 (4).

(5) The importer shall reimburse the Minister for all costs incurred by the Minister in colouring or supervising the colouration of the imported clear fuel.  R.R.O. 1990, Reg. 464, s. 6 (5).

(6) Imported clear fuel that is not coloured in accordance with this section shall be deemed to be clear fuel and the importer shall collect and remit the tax collectable and payable on such fuel under the Act.  R.R.O. 1990, Reg. 464, s. 6 (6).

6.1 A person who owns or operates any equipment used to colour, store, transport or deliver coloured fuel shall affix identifying labels to it in the form approved by the Minister identifying the fuel as dyed fuel and identifying the product type, or specifying the fuel as coloured fuel and specifying any restrictions on the use of the fuel.  O. Reg. 276/00, s. 5.

6.2 (1) Revoked:  O. Reg. 37/04, s. 4 (1).

(2) Revoked:  O. Reg. 37/04, s. 4 (1).

(3) On or before the 25th day of every month, every exporter shall deliver to the Minister a return in the form approved by the Minister with supporting schedules, with respect to the fuel delivered outside Ontario in the immediately preceding calendar month.  O. Reg. 532/94, s. 8; O. Reg. 276/00, s. 6 (2).

(4) When fuel in bulk is exported out of Ontario to the United States using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by,

(a) a photocopy of the front and back of the U.S. Customs Proforma Invoice prepared by a Canadian customs broker and stamped by the U.S. Customs Service;

(b) U.S. Customs document Form 7533;

(c) all petroleum loading tickets;

(d) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the fuel exported, if a refund is being applied for;

(e) a copy of a properly completed straight bill of lading;

(f) all export sales invoices issued by the exporter; and

(g) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 532/94, s. 8.

(5) When fuel in bulk is exported out of Ontario to another province or territory using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by,

(a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on fuel exported, if a refund is being applied for;

(b) a copy of a properly completed straight bill of lading;

(c) all export sales invoices issued by the exporter; and

(d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 532/94, s. 8.

(6) When fuel in bulk is exported out of Ontario through a pipeline, the return required under subsection (3) shall be supported by,

(a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on fuel exported, if a refund is being applied for;

(b) a copy of the pipeline report showing the amount of fuel loaded into the pipeline and the location where the fuel left the pipeline;

(c) all export sales invoices issued by the exporter; and

(d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 532/94, s. 8.

(7) When fuel in bulk is exported out of Ontario by a vessel, the return required under subsection (3) shall be supported by,

(a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on fuel exported, if a refund is being applied for;

(b) a copy of each survey report prepared when the fuel is loaded onto the vessel and when it is off-loaded at the delivery point;

(c) all export sales invoices issued by the exporter; and

(d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 532/94, s. 8.

(8) Upon receipt of the return required under subsection (3) and the required evidence to prove delivery of product to a location outside Ontario, the Minister may refund the tax paid on fuel exported from Ontario.  O. Reg. 532/94, s. 8.

(9) Despite subsection (8), the following rules apply to an exporter if the total amount of refunds that will be claimed by the exporter under this section for a calendar year does not exceed $500:

1. The exporter is not required to submit the required evidence under subsection (8) in support of the returns required under subsection (3) for any month in that calendar year.

2. The exporter shall retain the required evidence in support of each return for a month in that calendar year for a period of not less than seven years after the day the return is delivered to the Minister and shall produce the required evidence at any time during that period at the request of the Minister.  O. Reg. 37/04, s. 4 (2).

7. (1) Every registered dyer shall,

(a) store the dye used by the registered dyer in a secure location and in accordance with the Fire Protection and Prevention Act, 1997 and the regulations thereunder;

(b) colour fuel using the specifications established by the Minister for the proportion of dye to fuel; and

(c) maintain records related to the receipt, inventories and use of dye.  R.R.O. 1990, Reg. 464, s. 7 (1); O. Reg. 532/94, s. 9 (1); O. Reg. 556/99, s. 3 (1); O. Reg. 532/07, s. 1.

(2) If a registered dyer possesses or controls any coloured fuel in which the proportion of dye to fuel is less than the proportion established by the Minister, any person authorized to take samples of fuel under clause 18 (1) (e) of the Act may require the registered dyer to colour that fuel either through the use of equipment described in subsection 5 (1) or manually as the person requiring the colouring directs and the registered dyer shall colour the fuel in compliance with that direction under the supervision of the person making that direction.  R.R.O. 1990, Reg. 464, s. 7 (2); O. Reg. 532/94, s. 9 (1); O. Reg. 556/99, s. 3 (2).

(3) A dyer’s registration may be cancelled by the Minister at the end of any 12-month period during which the dyer’s total sales of coloured fuel from all dye-points owned or operated by the dyer are less than 51 per cent of the dyer’s total sales of coloured fuel.  O. Reg. 532/94, s. 9 (2).

8. (1) For the purposes of subsections 3.1 (1) and 4.3 (1) of the Act, every registered importer, collector or distributor shall collect,

(a) from every wholesaler or retail dealer to whom the importer, collector or distributor sells fuel, at the time of the sale, an amount as security equal to the tax imposed by the Act; and

(b) from every purchaser to whom the importer, collector or distributor sells fuel, at the time of the sale, the tax payable under the Act.  O. Reg. 37/04, s. 5 (1).

(2) For the purposes of subsection 10 (1) of the Act, every importer who is a registered importer shall remit the tax and security collected under subsection (1) and the tax payable by the importer under section 2 of the Act in accordance with subsection 10 (1.2).  O. Reg. 532/94, s. 10 (2).

(3) Every importer who is not a registered importer shall, on or before the 25th day of the month following the month in which the fuel was imported into or received in Ontario, deliver to the Minister a return in the form approved by the Minister together with,

(a) the tax and security collectable and payable by the importer in respect of the sales of fuel under subsection (1); and

(b) the tax payable by the importer under section 2 of the Act.  O. Reg. 532/94, s. 10 (2); O. Reg. 276/00, s. 7 (1).

(4) The return required under subsection (3) shall set out the quantity of coloured fuel and clear fuel imported into Ontario by the importer, the name and address of the person from whom the coloured fuel and the clear fuel was purchased and the date of each purchase.  R.R.O. 1990, Reg. 464, s. 8 (4).

(5) An importer who has complied with subsection 11 (7) of the Act may deduct from remittances required under subsection (3), all amounts paid under subsection 11 (8) of the Act in respect of fuel imported during the previous month.  R.R.O. 1990, Reg. 464, s. 8 (5).

(6) For the purposes of subsection 11 (9) of the Act, every importer who imports fuel into Ontario from outside Canada shall deliver a return in the form approved by the Minister to the Minister, or to a person authorized by the Minister, at the time of entry into Ontario of each shipment of fuel.  R.R.O. 1990, Reg. 464, s. 8 (6); O. Reg. 276/00, s. 7 (2); O. Reg. 37/04, s. 5 (2).

(7) The return required under subsection (6) shall set out the quantity of clear fuel and coloured fuel imported into Ontario, the name and address of the consignee and the name of the person transporting the fuel.  R.R.O. 1990, Reg. 464, s. 8 (7); O. Reg. 37/04, s. 5 (3).

9. (1) Every collector, distributor, importer, registered consumer, registered dyer, exporter, interjurisdictional transporter and interjurisdictional carrier shall maintain a record of,

(a) the quantities of fuel imported, purchased or otherwise received from suppliers or from his, her or its own production;

(b) the quantity of dye received from the Minister;

(c) the quantity of dye received from any other source;

(d) the quantity of fuel dyed;

(e) the quantity of dye used;

(f) the quantities of clear fuel and of coloured fuel sold, delivered, exported or consumed including sales and deliveries to other collectors, distributors, importers, registered dyers, exporters, registered consumers, interjurisdictional carriers and purchasers;

(g) inventories, including inventories of clear fuel and coloured fuel, and an inventory of dye accounted for by supplier;

(h) the quantity of clear fuel delivered, loaded or otherwise moved that has been used in the operation of auxiliary equipment of a motor vehicle and with respect to which a refund has been or may be claimed; and

(i) the tax collectable and payable,

and shall retain all those records and all invoices, books of account and other documents related thereto.  R.R.O. 1990, Reg. 464, s. 9 (1); O. Reg. 532/94, s. 11 (1, 2); O. Reg. 37/04, s. 6 (1, 2).

(1.1) For the purposes of section 6.1 of the Act, every manufacturer shall maintain a record of,

(a) the quantities of fuel produced by the manufacturer for its own distribution or for distribution by another person;

(b) the quantities of fuel sold, delivered, exported, consumed or transferred by the manufacturer;

(c) the quantities of products produced by the manufacturer other than fuel that the Minister requires the manufacturer to include in returns under subsection 10 (3); and

(d) the manufacturer’s inventory of fuel.  O. Reg. 37/04, s. 6 (3).

(2) A person required under subsection (1) to maintain records, invoices, books of account or other documents need not maintain records, invoices, books of account or other documents where,

(a) the records, invoices, books of account or other documents are related to a period for which all returns required under the Act or the regulations have been filed and for which all taxes assessed under the Act or the regulations have been paid;

(b) the records, invoices, books of account or other documents relate to a period for which there is no outstanding dispute between the person retaining the records, invoices, books of account or other documents and the Minister with regard to any tax payable or to be remitted by the person, and the time limit for filing a notice of objection to any assessment or statement of disallowance for the period has expired without the filing of such notice of objection;

(c) no demand of the Minister for the production of the records, invoices, books of account or other documents has been made and remains unsatisfied;

(d) no written notice from the Minister has been given requiring the retention of the records, invoices, books of account or other documents; and

(e) a period of seven years has expired since the end of the calendar year to which the records, invoices, books of account or other documents relate.  R.R.O. 1990, Reg. 464, s. 9 (2); O. Reg. 532/94, s. 11 (3).

(3) Despite subsection (2), a person required to maintain records, invoices, books of account or other documents may dispose of those records, invoices, books of account or other documents if the person first obtains the Minister’s authorization to do so.  R.R.O. 1990, Reg. 464, s. 9 (3).

(4) In addition to the records required to be kept under subsection (1), every interjurisdictional carrier shall also maintain a record of,

(a) the number of kilometres travelled in each jurisdiction in which the carrier operates for each vehicle owned or operated by the carrier; and

(b) the amount of tax paid to each jurisdiction with respect to purchases of fuel.  R.R.O. 1990, Reg. 464, s. 9 (4).

(5) In addition to the records required by subsection (1), every registered dyer shall maintain records that are adequate to enable the Minister to determine the cost of dye used to colour fuel for export from Canada.  The records must include the following information:

1. The quantity of fuel coloured for export from Canada.

2. The quantity of dye used to colour fuel for export from Canada.  O. Reg. 556/99, s. 4.

10. (1) On or before the 25th day of each month, every registered dyer shall deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the registered dyer in the immediately preceding calendar month and with the return the registered dyer shall remit the tax collectable and the tax payable by the registered dyer for the period referred to in the return.  R.R.O. 1990, Reg. 464, s. 10 (1); O. Reg. 532/94, s. 12 (2); O. Reg. 276/00, s. 8 (1).

(1.1) On or before the 25th day of each month, every person who is a collector or distributor but not a registered dyer shall,

(a) deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the person in the immediately preceding calendar month; and

(b) remit, with the return, the tax collectable and the tax payable by the person for the period referred to in the return.  O. Reg. 37/04, s. 7 (1).

(1.2) On or before the 25th day of each month, every registered importer shall deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the registered importer in the immediately preceding calendar month, and with the return the registered importer shall remit the tax collectable and the tax payable by the registered importer for the period referred to in the return.  O. Reg. 532/94, s. 12 (1); O. Reg. 276/00, s. 8 (3).

(2) On or before the 25th day following the last day of any calendar month in which a registered consumer purchased clear fuel without payment of tax as a result of the issuance of a fuel acquisition permit or at any other time as the Minister may require, the registered consumer shall deliver to the Minister a return in the form approved by the Minister with respect to the fuel so purchased and with the return the registered consumer shall remit the tax payable by the registered consumer under the Act that was not collected by the supplier.  R.R.O. 1990, Reg. 464, s. 10 (2); O. Reg. 276/00, s. 8 (4).

(3) For the purposes of subsection 10 (1) of the Act, every manufacturer shall complete and deliver monthly returns in a form approved by the Minister containing the information described in clauses 9 (1.1) (a) to (d).  O. Reg. 37/04, s. 7 (2).

(4) A manufacturer shall deliver a monthly return referred to in subsection (3) no later than the 25th day of the second month ending after the month to which the return relates.  O. Reg. 37/04, s. 7 (2).

(5) On or before the 25th day of each month, every interjurisdictional carrier described in clause (b) of the definition of “interjurisdictional carrier” in section 1 of the Act shall deliver to the Minister a return in a form approved by the Minister with respect to the immediately preceding calendar month, together with the required tax payable.  O. Reg. 30/97, s. 3 (2).

(6) Every registered dyer shall complete and deliver to the Minister, within 48 hours of the receipt by the registered dyer of dye, a dye stock receipt notice in the form approved by the Minister with respect to the dye so received.  R.R.O. 1990, Reg. 464, s. 10 (6); O. Reg. 532/94, s. 12 (2); O. Reg. 276/00, s. 8 (5).

(7) Despite subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3), the Minister may at any time require a person who is a collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer to make a return covering such period and including such information as the Minister may specify and the person shall remit to the Minister with the return the tax collectable and payable by the person during that period.  O. Reg. 37/04, s. 7 (3).

(8) Despite subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3), the Minister may, upon application in writing, authorize a collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who closes his, her or its books at the end of periods that do not coincide with calendar months and that are no longer in duration than five weeks, to file the returns required by subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3) with respect to those periods.  O. Reg. 37/04, s. 7 (3).

(9) If the Minister has, under subsection (8), authorized a person described in that subsection to file returns for periods other than calendar months, the person shall, on or before March 1 in each year subsequent to the authorization, provide the Minister with a schedule of the precise dates on which the person will end each of the periods during the 12 months commencing with the next following April 1.  O. Reg. 37/04, s. 7 (3).

(10) Despite subsections (1), (1.1), (1.2) and (5), 3.2 (2) and 6.2 (3), the Minister may require any collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer to file the returns under the Act for periods longer than prescribed, but not exceeding 12 months in duration.  O. Reg. 37/04, s. 7 (3).

(11) A collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who is authorized under subsection (8) or required under subsection (10) to file returns for periods other than a calendar month shall file each return required by subsection (8) or (10), as the case may be, in the form provided by the Minister within 25 days after the close of each period and shall remit to the Minister, with the return, the tax collectable and payable during the period covered by the return.  O. Reg. 37/04, s. 7 (3).

(12) A collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who is required to file a return for an extended period under subsection (10) and fails to file the return within the time required under subsection (11) shall file all subsequent returns in accordance with subsection (1), (1.1), (1.2), (2), (5) or (8) or 3.2 (2) or 6.2 (3), as the case may be.  O. Reg. 37/04, s. 7 (3).

(12.1) Every return filed by a distributor under this section shall set out, for the period covered by the return,

(a) the quantity of waste obtained by the distributor; and

(b) the quantity of waste, waste-derived fuel, reprocessed fuel and any other products that have been produced from the waste by the distributor at its facility.  O. Reg. 37/04, s. 7 (3).

(13) A reference to an interjurisdictional carrier in subsections (7), (8), (9), (10), (11) and (12) applies only to a person who engages in the commercial transportation of goods or passengers inside and outside Ontario and operates for that purpose railway equipment on rails in connection with and as part of a public transportation system.  O. Reg. 30/97, s. 3 (3).

11. (1) A notice of assessment referred to in section 13 of the Act shall be in the form approved by the Minister.  R.R.O. 1990, Reg. 464, s. 11 (1); O. Reg. 276/00, s. 9 (1).

(2)-(6) Revoked:  O. Reg. 276/00, s. 9 (2).

12. (1) For the purposes of subsection 13 (4.2) of the Act,

(a) the prescribed threshold for an unverifiable loss is 0.125 per cent;

(b) the amount of a person’s unverifiable losses of fuel is the amount by which the person’s available inventory exceeds the amount of fuel that it verifies to have been sold, lost, destroyed, stolen, contaminated, consumed or distributed; and

(c) a person has excess unverifiable losses to the extent the person’s unverifiable losses of fuel for a period of 36 continuous months exceed 0.125 per cent of the person’s available inventory of fuel for that period.  O. Reg. 37/04, s. 8.

(2) For the purposes of subsection (1), a person’s available inventory of fuel for a period of 36 months is calculated using the formula,

A + B – C

in which,

  “A” is the amount of the person’s opening inventory of fuel at the beginning of the period,

  “B” is the amount of fuel produced, received or purchased by the person during the period, and

  “C” is the amount of the person’s closing inventory of fuel at the end of the period.

O. Reg. 37/04, s. 8.

13. (1) Subject to section 21 of the Act, where it has been established to the satisfaction of the Minister that tax has been wrongly paid under the Act,

(a) by any person in respect of any product that is excluded by regulation from the application of the Act;

(b) by any person exempt by regulation from the payment of tax imposed by the Act; or

(c) Revoked:  O. Reg. 532/07, s. 2.

(d) on fuel the use of which is by regulation made under the Act exempt from tax imposed by the Act,

such tax may, upon application by the person who paid the tax, be refunded to the applicant.  R.R.O. 1990, Reg. 464, s. 13 (1); O. Reg. 532/07, s. 2.

(2) Revoked:  O. Reg. 532/94, s. 14.

(3) Every purchaser who applies for a refund of tax under this section or under section 21 of the Act shall maintain in a form satisfactory to the Minister records that show,

(a) all of such purchaser’s acquisitions, inventories and uses of clear fuel and coloured fuel; and

(b) a differentiation among uses of fuel sufficient to establish to the satisfaction of the Minister the entitlement of the applicant to the refund sought.  R.R.O. 1990, Reg. 464, s. 13 (3).

(4), (5) Revoked:  O. Reg. 532/94, s. 14.

(6) The use of fuel to propel railway equipment on rails where such equipment is operated in connection with and as part of a public transportation system is prescribed to be excluded from the application of section 21 of the Act.  R.R.O. 1990, Reg. 464, s. 13 (6).

(7), (8) Revoked:  O. Reg. 30/97, s. 4.

(9) A purchaser who applies for a refund of tax under this section or under section 21 of the Act shall, subject to subsection (10), complete and forward to the Minister an application for a refund of fuel tax in the form approved by the Minister.  R.R.O. 1990, Reg. 464, s. 13 (9); O. Reg. 276/00, s. 10.

(10) An application made in accordance with subsection (9) may exclude the calculation of the amount of refund and, where excluded, such calculation shall be made by the Minister and a written statement thereof delivered to the person who applied for the refund.  R.R.O. 1990, Reg. 464, s. 13 (10).

(11) An Indian registered under section 5 of the Indian Act (Canada) who purchases clear fuel on a reserve for use by him or her or by another registered Indian at his or her expense may apply for a refund under this section.  R.R.O. 1990, Reg. 464, s. 13 (11).

(12) Revoked:  O. Reg. 532/94, s. 14.

(13) For the purposes of section 21.1 of the Act, an eligible retailer is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed,

(a) was a retail dealer, as defined in the Act;

(b) complied with legislation requiring licensing with respect to the handling of fuel sold by the person; and

(c) sold and dispensed at retail to members of the general public with whom the person deals at arm’s length at least 70 per cent of the fuel sold and dispensed by the person in the period.  O. Reg. 556/99, s. 5; O. Reg. 37/04, s. 9 (1).

(14) For the purposes of section 21.1 of the Act, an eligible wholesaler is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed,

(a) was a wholesaler, as defined in the Act;

(b) complied with legislation requiring licensing with respect to the handling of fuel sold by the person; and

(c) sold and dispensed fuel to retail dealers.  O. Reg. 556/99, s. 5; O. Reg. 37/04, s. 9 (2).

14. The following types of documents are prescribed for the purposes of paragraph 3 of subsection 5.1 (2) of the Act and paragraph 4 of subsection 5.1 (3) of the Act:

1. Vehicle permits.

2. International Registration Plan Cab Cards and plates, or trip or temporary permits issued by Ontario for Ontario travel.

3. International Fuel Tax Agreement licences and decals, or trip or temporary permits issued under the International Fuel Tax Agreement.

4. Insurance cards for the motor vehicle and the operator of the motor vehicle.

5. Driver daily logs.

6. Bills of Lading and Manifest Forms.

7. International border crossing receipts and customs forms.  O. Reg. 363/05, s. 1.

Table Revoked:  O. Reg. 556/99, s. 6.

Forms 1-3 Revoked:  O. Reg. 141/96, s. 7.

Forms 4-6 Revoked:  O. Reg. 276/00, s. 12.

Form 7 Revoked:  O. Reg. 141/96, s. 7.

Forms 8, 8A Revoked:  O. Reg. 276/00, s. 12.

Forms 9-11 Revoked:  O. Reg. 276/00, s. 12.

Form 12 Revoked:  O. Reg. 30/97, s. 5.

Forms 13-22 Revoked:  O. Reg. 276/00, s. 12.

Forms 23-25 Revoked:  O. Reg. 532/94, s. 15.

Forms 26-32 Revoked:  O. Reg. 276/00, s. 12.