Page 1

Government of Ontario: Ministry of Finance

Motor Fuels and Tobacco Tax
33 King Street West
PO Box 625
Oshawa ON  L1H 8E9

Application for Refund
Tax Exempt Usage (TEU)

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.

  1. Complete the upper portion of the Application for Refund - Summary Page 2
    Enter your Legal Name, Identification Number (9 digit identification number), and Mailing Address. Select the Product type. Complete a separate refund application for each Product Type. Select a Schedule. Only one schedule can be selected.

  2. Complete the Application for Refund - Schedule
    Complete the corresponding schedule calculation page.
    For detailed instructions refer to the Guide for Completing the Application for Refund and Summary and Schedule available at the ontario.ca/finance link displayed on the refund schedule.

  3. Complete the Current Claim Calculation (A)
    Your refund is based on the actual tax paid per litre at the rate in effect at the time of purchase.

  4. Complete the Previous Claim Adjustment Calculation (B)
    Use this section to adjust your previous refund claim for which you have already received payment. Adjustments must be made within four years.

  5. Complete the lower portion of the Application for Refund - Summary Page 2
    Enter the Summary information A to E. Refund claim amount ($) C, D, E totals are transferred when application is completed online.
    • The ‘From’ date of a claim period is the date of the earliest invoice that is being submitted by you with the Application for Refund.
    • The ‘To’ date of a claim period is the date the of latest invoice that is being submitted by you with the Application for Refund.

  6. Complete Application for Refund - Certification Page 2
    Enter the Name, Title and Telephone number for the authorized individual. Select the ‘Print Completed Package’ to print the Application for Refund. Sign and date the Application for Refund. Assemble the completed Application for Refund Summary and Schedule and all supporting documentation (receipts, etc.). Maintain one copy for your records. Mail the completed Application for Refund package to the ministry at the address shown above.
    Note: For each tax rate change complete a separate Application for Refund.
Tax rates
Tax Period Product Ontario tax rate
July 1, 2022 to December 31, 2023 Unleaded gasoline and Clear diesel 0.090
January 1, 1992 to Present Propane 0.043
January 1, 1992 to June 30, 2022 Unleaded gasoline 0.147
January 1, 1992 to June 30, 2022 Clear diesel 0.143
Clear diesel - railway 0.045
April 1, 2017 to Present Aviation fuel 0.067
April 1, 2016 to March 31, 2017 Aviation fuel 0.057
April 1, 2015 to March 31, 2016 Aviation fuel 0.047
September 1, 2014 to March 31,2015 Aviation fuel 0.037
January 1, 1992 to August 31, 2014 Aviation fuel 0.027

Page 2

Government of Ontario: Ministry of Finance

Motor Fuels and Tobacco Tax
33 King Street West
PO Box 625
Oshawa ON  L1H 8E9

Application for Refund - Summary
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

Fields marked (*) are mandatory fields.

Product type *


Legal name * and address




Gasoline Schedule
# Name Product
Allowance to Retailers Gasoline
Ambient Sales Gasoline
Ambient Temperature Allowance Gasoline
Unlicensed Equipment Gasoline
Boat Rentals Gasoline
Vehicle Testing or Export Out of Ontario
in the Fuel Tanks of Vehicles
Gasoline
Aircraft Gasoline
Boats Used in Business Operations Gasoline
Rental or Sale of Unlicensed Equipment Gasoline
Unlicensed Equipment Propane
Firefighter Training Gasoline
Foreign Diplomat Gasoline
Foreign Diplomat Propane
Foreign Diplomat Aviation Fuel
Emergency Stopover in Ottawa Aviation Fuel
Fuel Schedule
# Name Product
Ambient Sales Clear Fuel
Ambient Temperature Allowance Clear Fuel
Railway Locomotives Clear Fuel
Tax Paid Purchase Delivered on a Reserve Clear Fuel
Foreign Diplomat Clear Fuel
Biodiesel Biodiesel
Vehicle Testing or Export Out of Ontario
in the Fuel Tanks of Vehicles
Clear Fuel
Summary Claim period from
(yyyy/mm/dd)
Claim period to
(yyyy/mm/dd)
Refund claim amount ($)
Totals from attached schedules
A. Current refund claim
B. Adjustment to previous refund claim
Total refund claim amount (Sum of current claim and adjustment to previous claim)

Certification

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.





   

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.

Ministry Use

   

Schedule 1

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

Calculation for
Allowance to Retailers - Gasoline Schedule 1

For use by a retailer.


Guide available at ontario.ca/finance on webpage 2811


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres

Did you purchase gasoline at volume corrected measurement
and sell it at ambient measurement?

  

If yes, did you receive an Ambient Temperature Allowance from
your supplier(s)?

  

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.






B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.






return to summary page

Schedule 2

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres

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?

  

  

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.










return to summary page

Schedule 2

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.












return to summary page

Schedule 3

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres

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 clear fuel sold at your service station?

  

  

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.










return to summary page

Schedule 3

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.












return to summary page

Schedule 4

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.






B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.






return to summary page

Schedule 5

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.






B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.






return to summary page

Schedule 6

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 7

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 8

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 11

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 12

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 13

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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



A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 15

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 16

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 17

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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



A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 19

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 20

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 14

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 18

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 22

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

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


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

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

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

Calculation Worksheet and Biodiesel 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.

Current claim calculation








Transfer G to Line 2 of Biodiesel Schedule 21

Previous claim adjustment calculation








Transfer G to Line 6 of Biodiesel Schedule 21

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.




B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.




return to summary page

Schedule 9

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

Calculation for
Aircraft - Gasoline Schedule 9

For use to claim a refund on gasoline used to power an aircraft.


Guide available at ontario.ca/finance on webpage 2819


Is Gasoline-Ethanol Blend purchased before
January 1, 2007
included in this application?
Include only those purchases in this calculation.

%
litres


A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.






B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.






return to summary page

Schedule 10

Government of Ontario: Ministry of Finance

Application for Refund - Schedule
Tax Exempt Usage (TEU)

Gasoline Tax Act, Fuel Tax Act

Calculation for
Railway Locomotives - Clear Fuel Schedule 10

For use by a railway operating exclusively inside Ontario.


Guide available at ontario.ca/finance on webpage 2820


Are Biodiesel Blend purchases before April 1, 2014 included in this calculation?

%
litres

A. Current claim calculation

Complete this section to calculate your refund amount since your last claim.






B. Previous claim adjustment calculation

Only use this section to adjust a refund amount for which you have already received payment.