Revised: February 2011
The information in this guide will help you complete the Foreign Diplomat Clear Fuel Schedule 18 - TEU, Fuel Tax Act. The guide also provides information about supporting documents, records retention, time limit for applying for a refund, direct bank deposit, and will help you to determine whether you are eligible to claim a refund. The information in this guide is provided as a guideline only and does not replace the law found in the Fuel Tax Act and related regulations.
The refund is available on clear fuel purchased in Ontario and used exclusively by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, or by their spouse or a family member, as authorized by the Department of Foreign Affairs and International Trade.
This person must not be a Canadian Citizen or a permanent resident of Canada as defined in the Immigration and Refugee Protection Act (Canada) and this person must be assigned to duty from the state they represent and are not engaged locally by the mission or commission.
Include with your application, all relevant purchase invoices, receipted by your supplier, as evidence of the payment of the tax and the date of payment.
The invoices must show:
The date of invoice payment should be provided and confirmed with copies of cancelled cheques and/or a statement of account.
Copies of invoices previously claimed must not be included in this claim unless you are claiming an adjustment for a previous claim.
If your annual claim total is less than $500, you are not required to send the supporting documentation to the Ministry of Revenue (ministry) with your refund 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.
When completing a preprinted form please make any required corrections by hand on the refund application before submitting.
The Ontario tax rates are found on the tax rate table provided on the Application for Refund – Tax Exempt Usage (TEU). When completing the Application for Refund online the Ontario tax rates are automatically provided on the schedules.
Provide your federal business number or your MFTT reference number as your Identification No. on the Application. When communicating with the ministry, include your identification number on all correspondence and forms.
For your refund to be deposited directly into your bank account, please provide a cheque marked VOID showing your name and address and attach it to your refund application or mail it to the Ministry of Revenue with a letter requesting direct deposit. Remember to quote your Identification Number (Business Number or MFTT Reference Number) on your letter.
If you wish to cancel direct deposit, please send a letter to the Ministry of Revenue requesting a cancellation.
The refund application must be received, by the ministry, within four years from the date of your tax payment. All records, documents and receipts pertaining to your tax refund claim must be kept for seven years for audit purposes.
For further information regarding records retention, please refer to the Tax Information Bulletin entitled Retention/ Destruction of Books and Records. Copies are available at ontario.ca/revenue or by calling 1 866 ONT-TAXS (1 866 668-8297).
Personal information contained within the Application for Refund is collected under the authority of the Fuel Tax Act, R.S.O. 1990, c.F.35, and will be used for the purposes of the Fuel Tax Act. Questions about this information collection should be directed to:
Senior Manager, Account Management Client Accounts and Services Branch Ministry of Revenue 33 King St. West, PO Box 625 Oshawa ON L1H 8H9 1 866 ONT-TAXS (1 866 668-8297)
Ministry of Revenue Motor Fuels and Tobacco Tax 33 King St. West, PO Box 625 Oshawa ON L1H 8H9 1 866 ONT-TAXS (1 866 668-8297)
Toll free: 1 866 ONT-TAXS (1 866 668-8297) Hours of Service: Monday to Friday 8:30 am to 5:00 pm Teletypewriter (TTY): 1 800 263-7776 Fax: 905 433-5680 Website: ontario.ca/revenue
Are Biodiesel blend purchases included in this application? If so, indicate the percentage of Biodiesel in the blend and the number of litres of Biodiesel excluded in the calculation of refundable litres. Include with your application a separate sheet that shows the calculations
Your refund must be based on the actual tax paid per litre, at the rate in effect at the time of purchase.
Enter the total litres of clear fuel purchased within the applicable tax period for which receipted invoices are attached to this application.
Enter the amount of litres that were exclusively used by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, or by their spouse or a family member, as authorized by the Department of Foreign Affairs and International Trade.
For blended biodiesel, claim only the portion of blend that is pure diesel. For example: if 100 litres of refundable fuel was blended at an 80/20 ratio, also referred to as B20 (i.e. 80 litres of clear diesel and 20 litres of biodiesel), claim 80 litres for refund.
Enter the applicable Ontario tax rate per litre. This is the tax rate in effect during the tax period dates identified in the column. Refer to tax rate table found on the Application for Refund – Page 1.
Multiply Total Refundable Litres (line 2) by Ontario Tax Rate (line 3). Carry forward this Current Refund Claim Amount to Line C of the Application for Refund – Summary form.
Only use this section if you need to adjust your previous refund claim for which you have already received payment. Adjustments must be made within four years.
For example:
Enter the total litres of clear fuel purchased, applicable to your previous refund claim, for which receipted invoices are attached to this application.
Multiply Total Refundable Litres (line 6) by Tax Rate (line 7). Carry forward this Previous Refund Claim Adjustment Amount to Line D of the Application for Refund - Summary form.
When completing the application online the amount will be transferred automatically.
Please retain this guide for future reference. If you require additional copies, please refer to our website ontario.ca/revenue or contact us at 1 866 ONT-TAXS (1 866 668-8297).
Cette publication est disponible en français sous le titre « Diplomates étrangers Annexe 18, Carburant incolore - TEU, Loi de la taxe sur les carburants ».
Vous pouvez en obtenir un exemplaire en appelant le 1 866 ONT-TAXS (1 866 668-8297) ou en visitant ontario.ca/revenu.
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