ontario regulation 107/25

made under the

Gasoline Tax Act

Made: June 5, 2025
Filed: June 9, 2025
Published on e-Laws: June 9, 2025
Published in The Ontario Gazette: June 28, 2025

Amending Reg. 533 of R.R.O. 1990

(GENERAL)

1. The definition of “taxable product” in subsection 4 (1) of Regulation 533 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

“taxable product” means gasoline or aviation fuel. (“produit taxable”)

2. Paragraph 3 of subsection 9 (1) of the Regulation is revoked and the following substituted:

3. Indians, bands, band-empowered entities and Tribal Councils with respect to the purchase of gasoline or aviation fuel on a reserve for their exclusive use and with respect to the purchase of gasoline or aviation fuel not on a reserve when the retailer delivers it to the reserve for their exclusive use. In the case of a band-empowered entity or a Tribal Council that is a corporation, the use of the gasoline or aviation fuel must relate to the provision of non-commercial programs designed to benefit or assist band members. For the purposes of this paragraph “band”, “band-empowered entity”, “Indian”, “reserve” and “Tribal Council” have the meaning set out in section 9.1.

3. The definition of “fuel” in section 9.1 of the Regulation is revoked and the following substituted:

“fuel” means gasoline or aviation fuel but not fuel as defined in the Fuel Tax Act; (“carburant”)

Commencement

4. This Regulation comes into force on the later of July 1, 2025 and the day this Regulation is filed.