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33 King Street West PO Box 625 Oshawa ON L1H 8E9
Gasoline Tax Act, Fuel Tax Act
Enquiries: 1 866 ONT-TAXS (1 866 668-8297) 1 800 263-7776 Teletypewriter (TTY)
This package contains the required application forms to apply for a TEU refund.
Please follow the instructions carefully. If you are completing the forms by hand the information you enter must be contained within the box or space provided.
If this is your first claim please contact the Ministry of Finance at 1 866 – ONT-TAXS (1 866 668-8297) to obtain your identification number. Complete the Application for Refund online, please contact the Ministry of Finance if you require assistance.
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Fields marked (*) are mandatory fields.
Gasoline, propane, aviation fuel Fuel - clear fuel, biodiesel
Legal name Address
Identification number *
Please ensure that an authorized person signs the application. It is an offence to make a false statement in an application. I certify that the information in this application is, to the best of my knowledge, true, correct and complete. I certify that the tax under the Gasoline / Fuel / Tobacco Tax Act as applicable, has been paid in respect of the product for which this refund is claimed.
Name Title Telephone Signature Date
Warning Penalties may be imposed if an applicant for a refund has misrepresented a material fact on or in connection with an application for refund or in an invoice supporting the application. Charges may be laid and fines result, where a person obtains or attempts to obtain a refund by deceit, falsehood or any fraudulent means.
This application and any refund payment are subject to audit by the Ministry of Finance.
Supporting documents attached Void cheque Date Received
OCR Number
Schedule 1
For use by a retailer.
Identification number
Guide available at ontario.ca/finance on webpage 2811
Legal name
Percentage of Ethanol in the blend % Number litres of Ethanol excluded in the calculation of refundable litres in this claim litres
Yes No
Complete this section to calculate your refund amount since your last claim.
1. Litres purchased 2. Litres sold at retail 3. Ontario tax rate See tax rates on page 1 4. Total tax paid on litres sold at retail ($) Line 2 × Line 3 5. Retailer allowance 6. Current refund claim amount ($) Line 4 × Line 5 Include this amount in Line C in the Summary, page 2.
Only use this section to adjust a refund amount for which you have already received payment.
7. Litres purchased 8. Litres sold at retail 9. Ontario tax rate See tax rates on page 1 10. Total tax paid on litres sold at retail ($) Line 8 × Line 9 11. Retailer allowance 12. Previous refund claim adjustment amount ($) Line 10 × Line 11 Include this amount in Line D in the Summary, page 2.
Schedule 2
Calculation for Clear Fuel Schedule 2 - Ambient Sales This form is to be used by retailers who purchase gasoline
Guide available at ontario.ca/finance on webpage 2812
Note: The application must be for a period of at least 12 consecutive months, commencing with the end of the most recent claim period.
Indicate how you calculated the quantity of gasoline sold at your service station?
Metered method Stock reconciliation method
First sales invoice date yyyy/mm/dd Last sales invoice date yyyy/mm/dd
1. Opening inventory 2. Litres purchased at volume corrected measurement Attach invoices 3. Closing inventory 4. Available Gasoline/Clear Fuel Line 1 + Line 2 − Line 3 5. Ontario tax rate See tax rates on page 1 6. Total paid ($) Line 4 × Line 5 7. Litres sold at ambient measurement 8. Ontario tax rate See tax rates on page 1 9. Total tax collected ($) Line 7 × Line 8 10. Current refund claim amount ($) Line 6 − Line 9 Include this amount in Line C in the Summary, page 2.
11. Opening inventory 12. Litres purchased at volume corrected measurement Attach invoices 13. Closing inventory 14. Available Gasoline/Clear Fuel Line 11 + Line 12 − Line 13 15. Ontario tax rate See tax rates on page 1 16. Total paid ($) Line 14 × Line 15 17. Litres sold at ambient measurement 18. Ontario tax rate See tax rates on page 1 19. Total tax collected ($) Line 17 × Line 18 20. Recalculated claim amount for period ($) 21. Previously approved refund amount ($) 22. Claim adjustment ($) Line 20 − Line 21 Include this amount in Line D in the Summary, page 2.
Schedule 3
Calculation for Clear Fuel Schedule 3 - Ambient Sales This form is to be used by retailers who purchase clear fuel
Guide available at ontario.ca/finance on webpage 2813
Percentage of Biodiesel in the blend % Number litres of Biodiesel excluded in the calculation of refundable litres in this claim litres
Indicate how you calculated the quantity of clear fuel sold at your service station?
1. Opening inventory 2. Litres purchased at volume corrected measurement Attach invoices 3. Closing inventory 4. Available Gasoline Line 1 + Line 2 − Line 3 5. Ontario tax rate See tax rates on page 1 6. Total paid ($) Line 4 × Line 5 7. Litres sold at ambient measurement 8. Ontario tax rate See tax rates on page 1 9. Total tax collected ($) Line 7 × Line 8 10. Current refund claim amount ($) Line 6 − Line 9 Include this amount in Line C in the Summary, page 2.
11. Opening inventory 12. Litres purchased at volume corrected measurement Attach invoices 13. Closing inventory 14. Available Gasoline Line 11 + Line 12 − Line 13 15. Ontario tax rate See tax rates on page 1 16. Total paid ($) Line 14 × Line 15 17. Litres sold at ambient measurement 18. Ontario tax rate See tax rates on page 1 19. Total tax collected ($) Line 17 × Line 18 20. Recalculated claim amount for period ($) 21. Previously approved refund amount ($) 22. Claim adjustment ($) Line 20 − Line 21 Include this amount in Line D in the Summary, page 2.
Schedule 4
Calculation for Gasoline Schedule 4 - Ambient Temperature Allowance This refund is available to wholesalers who invoiced gasoline at volume corrected measurement to retail customers who sold it at ambient temperature measurement.
Guide available at ontario.ca/finance on webpage 2814
1. Litres purchased 2. Litres sold to retailers On which allowance was given 3. Ontario tax rate See tax rates on page 1 4. Total tax payable ($) Line 2 × Line 3 5. Ambient temperature allowance 6. Current refund claim amount ($) Line 4 × Line 5 Include this amount in Line C in the Summary, page 2.
7. Litres purchased 8. Litres sold to retailers On which allowance was given 9. Ontario tax rate See tax rates on page 1 10. Total tax payable ($) Line 8 × Line 9 11. Ambient temperature allowance 12. Previous refund claim adjustment amount ($) Line 10 × Line 11 Include this amount in Line D in the Summary, page 2.
Schedule 5
Calculation for Clear Fuel Schedule 5 - Ambient Temperature Allowance This refund is available to wholesalers who invoiced clear fuel at volume corrected measurement to retail customers who sold it at ambient temperature measurement.
Guide available at ontario.ca/finance on webpage 2815
Schedule 6
Calculation for Gasoline Schedule 6 - Unlicensed Equipment This form is to be used by any business industry or institution.
Guide available at ontario.ca/finance on webpage 2816
List the numbers and types of unlicensed equipment operated for business use for gasoline/propane only:
1. Litres purchased 2. Total refundable litres 3. Ontario tax rate See tax rates on page 1 4. Current refund claim amount ($) Line 2 × Line 3 Include this amount in Line C in the Summary, page 2.
5. Litres purchased 6. Total refundable litres 7. Ontario tax rate See tax rates on page 1 8. Previous refund claim adjustment amount ($) Line 6 × Line 7 Include this amount in Line D in the Summary, page 2.
Schedule 7
Calculation for Gasoline Schedule 7 - Boat Rentals This form is to be used by commercial marinas and tourist resort operators.
Guide available at ontario.ca/finance on webpage 2817
Schedule 8
Calculation for Gasoline Schedule 8 - Vehicle Testing or Export Out of Ontario in the Fuel Tanks of Vehicles This form is to be used by an auto manufacturer.
Guide available at ontario.ca/finance on webpage 2818
Schedule 11
Calculation for Gasoline Schedule 11 - Boats Used in Business Operations This form is to be used by owners or operators of commercial vessels.
Guide available at ontario.ca/finance on webpage 2821
Schedule 12
Calculation for Gasoline Schedule 12 - Rental or Sale of Unlicensed Equipment This form is to be used by Rental Companies or manufacturers of equipment.
Guide available at ontario.ca/finance on webpage 2822
Schedule 13
Calculation for Propane Schedule 13 - Unlicensed Equipment This form is to be used to claim a refund on propane used in unlicensed equipment.
Guide available at ontario.ca/finance on webpage 2823
Schedule 15
Calculation for Gasoline Schedule 15 - Firefighter Training This refund is available to any business, industry or institution involved in firefighter training.
Guide available at ontario.ca/finance on webpage 2825
Schedule 16
Calculation for Gasoline Schedule 16 - Foreign Diplomat This form is to be used by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families.
Guide available at ontario.ca/finance on webpage 2826
Schedule 17
Calculation for Propane Schedule 17 - Foreign Diplomat This form is to be used by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families.
Guide available at ontario.ca/finance on webpage 2827
Schedule 19
Calculation for Aviation Fuel Schedule 19 - Foreign Diplomat This form is to be used by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families.
Guide available at ontario.ca/finance on webpage 2829
Schedule 20
Calculation for Aviation Fuel Schedule 20 - Emergency Stopover in Ottawa This form is to be used by commercial airlines.
Guide available at ontario.ca/finance on webpage 2830
Schedule 14
Calculation for Clear Fuel Schedule 14 - Tax Paid Purchase Delivered on a Reserve This form is to be used by First Nations individuals and Bands.
Guide available at ontario.ca/finance on webpage 2824
Schedule 18
Calculation for Clear Fuel Schedule 18 - Foreign Diplomat This form is to be used by a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families.
Guide available at ontario.ca/finance on webpage 2828
Schedule 22
Calculation for Clear Fuel Schedule 22 - Vehicle Testing or Export Out of Ontario in the Fuel Tanks of Vehicles This form is to be used by an auto manufacturer.
Guide available at ontario.ca/finance on webpage 2832
The Tax Exempt Usage – Biodiesel Blend Schedule 21 is not currently available. If you require Schedule 21 please contact 1-866-ONT-TAXS (1 866 668 8297) for assistance.
Schedule 21
This worksheet is to be completed by Registered Transporters under the International Fuel Tax Agreement (IFTA) who purchased biodiesel blend and consumed all or a portion of it in Ontario.
Guide available at ontario.ca/finance on webpage 2831
Note: The refund Claim Period as shown on the Summary must coincide with IFTA Return reporting period.
A. Total kilometres travelled B. Total kilometres travelled in Ontario C. ercentage of travel in Ontario (B ÷ A × 100) D. Total litres of biodiesel blend purchased E. Percentage of biodiesel in the blend F. Total litres of biodiesel consumed in Ontario (D × E) ÷ 100 G. Total refundable litres (C × F) Transfer G to Line 2 of Biodiesel Schedule 21
A. Total kilometres travelled B. Total kilometres travelled in Ontario C. Percentage of travel in Ontario (B ÷ A × 100) D. Total litres of biodiesel blend purchased E. Percentage of biodiesel in the blend F. Total litres of biodiesel consumed in Ontario (D × E) ÷ 100 G. Total refundable litres (C × F) Transfer G to Line 6 of Biodiesel Schedule 21
Schedule 9
For use to claim a refund on gasoline used to power an aircraft.
Guide available at ontario.ca/finance on webpage 2819
List the type of aircraft and the number of each type of aircraft in which the gasoline was used:
1. Litres purchased 2. Total litres used in aircraft 3. Gasoline tax per litre See tax rates on page 1 4. Aviation fuel tax per litre See tax rates on page 1 5. Net Ontario tax rate applicable Line 3 − Line 4 6. Current refund claim amount ($) Line 2 × Line 5 Include this amount in Line C in the Summary, page 2.
7. Litres purchased 8. Total litres used in aircraft 9. Gasoline tax per litre See tax rates on page 1 10. Aviation fuel tax per litre See tax rates on page 1 11. Net Ontario tax rate applicable Line 9 − Line 10 12. Previous refund claim adjustment amount ($) Line 8 × Line 11 Include this amount in Line D in the Summary, page 2.
Schedule 10
For use by a railway operating exclusively inside Ontario.
Guide available at ontario.ca/finance on webpage 2820
1. Litres purchased 2. Total refundable litres Used in locomotives in Ontario 3. Clear fuel tax per litre See tax rates on page 1 4. Railway tax per litre See tax rates on page 1 5. Net Ontario tax rate applicable Line 3 − Line 4 6. Current refund claim amount ($) Line 2 × Line 5 Include this amount in Line C in the Summary, page 2.
7. Litres purchased 8. Total refundable litres Used in locomotives in Ontario 9. Clear fuel tax per litre See tax rates on page 1 10. Railway tax per litre See tax rates on page 1 11. Net Ontario tax rate applicable Line 9 − Line 10 12. Previous refund claim amount ($) Line 8 × Line 11 Include this amount in Line D in the Summary, page 2.