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33 King Street West PO Box 625 Oshawa ON L1H 8E9
Gasoline Tax Act, Fuel Tax Act, Tobacco 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 TES 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.
* Tobacco includes coarse/fine cut, snuff, chewing tobacco and raw leaf tobacco.
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Fields marked (*) are mandatory fields.
Gasoline, propane, aviation fuel Fuel - clear fuel, kerosene Tobacco - cigars, cigarettes
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
This form is to be used by a retailer located on a reserve, authorized by the Ministry of Finance to sell tax exempt gasoline to First Nations Individuals and Bands.
Identification number
Guide available at ontario.ca/finance on webpage 2833
Legal name
Percentage of Ethanol in the blend % Number litres of Ethanol excluded in the calculation of refundable litres in this claim litres
Complete this section to calculate your refund amount since your last claim.
Current claim voucher dates: First voucher yyyy/mm/dd Last voucher yyyy/mm/dd
1. Litres purchased 2. Total refundable litres 3. Ontario tax rate See tax rates on page 1 4. Current refund claim amount ($) Line 2 × Line 3 Include this amount in Line C in the Summary, page 2.
Only use this section to adjust a refund amount for which you have already received payment.
Previous claim adjustment voucher dates: First voucher yyyy/mm/dd Last voucher yyyy/mm/dd
5. Litres purchased 6. Total refundable litres 7. Ontario tax rate See tax rates on page 1 8. Previous refund claim adjustment amount ($) Line 6 × Line 7 Include this amount in Line D in the Summary, page 2.
Schedule 2
This form is to be used by an authorized bulk supplier located off a reserve.
Guide available at ontario.ca/finance on webpage 2834
Schedule 3
This form is to be used by a registered exporter who has submitted all Returns for the refund period.
Guide available at ontario.ca/finance on webpage 2835
Percentage of Biodiesel in the blend % Number litres of Biodiesel excluded in the calculation of refundable litres in this claim litres
1. Litres purchased 2. Quebec Destination (Zone) 3. Total litres delivered to Quebec 4. Ontario tax rate See tax rates on page 1 5. Quebec tax rate 6. Net tax rate applicable Line 4 − Line 5 7. Current refund claim amount ($) Line 3 × Line 6 Include this amount in Line C in the Summary, page 2.
8. Litres purchased 9. Quebec Destination (Zone) 10. Total litres delivered to Quebec 11. Ontario tax rate See tax rates on page 1 12. Quebec tax rate 13. Net tax rate applicable Line 11 − Line 12 14. Previous refund claim adjustment amount ($) Line 10 × Line 13 Include this amount in Line D in the Summary, page 2.
Schedule 5
Guide available at ontario.ca/finance on webpage 2837
Percentage of Ethanol in the blend % Number litres of Ethanol excluded in the calculation of refundable litres in this claim litres Provide a copy of each GT Schedule 5 - Details of Gasoline Exports that was submitted with the Return(s) covering this refund claim period.
1. Litres purchased 2. Total litres exported 3. Ontario tax rate See tax rates on page 1 4. Current refund claim amount ($) Line 2 × Line 3 Include this amount in Line C in the Summary, page 2.
5. Litres purchased 6. Total litres exported 7. Ontario tax rate See tax rates on page 1 8. Previous refund claim adjustment amount ($) Line 6 × Line 7 Include this amount in Line D in the Summary, page 2.
Schedule 7
This form is to be used by a retailer who sells propane exempt of tax, provided that the propane was not delivered to or used by the purchaser in a motor vehicle to which a number plate was attached as required under the Highway Traffic Act.
Guide available at ontario.ca/finance on webpage 2839
Schedule 12
Guide available at ontario.ca/finance on webpage 2844
Schedule 13
Guide available at ontario.ca/finance on webpage 2845
Schedule 14
Guide available at ontario.ca/finance on webpage 2846
Schedule 4
Guide available at ontario.ca/finance on webpage 2836
Schedule 6
Guide available at ontario.ca/finance on webpage 2838
Percentage of Biodiesel in the blend % Number litres of Biodiesel excluded in the calculation of refundable litres in this claim litres Provide a copy of each FT Schedule 6 - Details of Clear Fuel Exports that was submitted with the Return(s) covering this refund claim period.
Schedule 8
This form is to be used by a retailer or wholesaler who sold clear fuel exempt of tax to Fuel Acquisition Permit (FAP) holders.
Guide available at ontario.ca/finance on webpage 2840
Schedule 11
This form is to be used by a supplier who is not a collector and sold kerosene exempt of tax to Fuel Acquisition Permit (FAP) holders.
Guide available at ontario.ca/finance on webpage 2843
Schedule 15
Guide available at ontario.ca/finance on webpage 2847
Schedule 9
This form is to be used by a registered exporter.
Guide available at ontario.ca/finance on webpage 2841
1. Grams purchased 2. Total grams exported 3. Ontario tax rate See tax rates on page 1 4. Current refund claim amount ($) Line 2 × Line 3 Include this amount in Line C in the Summary, page 2.
5. Grams purchased 6. Total grams exported 7. Ontario tax rate See tax rates on page 1 8. Previous refund claim adjustment amount ($) Line 6 × Line 7 Include this amount in Line D in the Summary, page 2.
Schedule 10
Guide available at ontario.ca/finance on webpage 2842
1. Ontario tobacco tax paid on cigars purchased ($) 2. Tobacco tax paid on cigars sold/consumed in Ontario ($) must be included on Line 1 3. Tobacco tax paid on cigars exported out of Ontario ($) must be included on Line 1 4. Current refund claim amount ($) amount from Line 3 Include this amount in Line C in the Summary, page 2.
5. Ontario tobacco tax paid on cigars purchased ($) 6. Tobacco tax paid on cigars sold/consumed in Ontario ($) must be included on Line 5 7. Tobacco tax paid on cigars exported out of Ontario ($) must be included on Line 5 8. Previous refund claim adjustment amount ($) amount from Line 7 Include this amount in Line D in the Summary, page 2.