The information in this guide will help you complete the Vehicle Testing or Export Out Of Ontario in the Fuel Tanks of Vehicles Gasoline Schedule 8 - TEU [PDF - 275 KB]. 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 Gasoline Tax Act and related regulations.
The refund is available to any auto manufacturer who uses gasoline in testing of a motor vehicle engine or exporting gasoline out of Ontario in the fuel tank of vehicles.
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.
The records and documents required to be maintained and retained for audit include, but are not limited to:
Copies of invoices previously claimed must not be included in support of 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 Finance (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 Finance 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 Finance 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 publication entitled Retention/Destruction of Books and Records. Copies are available at ontario.ca/recordretention 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 Gasoline Tax Act, R.S.O. 1990, c.G.5, and will be used for the purposes of the Gasoline Tax Act. Questions about this information collection should be directed to:
Senior Manager, Account Management Account Management and Collections Branch Client Services Branch Ministry of Finance 33 King Street West, PO Box 625 Oshawa ON L1H 8H9 1 866 ONT-TAXS (1 866 668-8297)
Ministry of Finance Motor Fuels and Tobacco Tax 33 King Street West, PO Box 625 Oshawa ON L1H 8H9
Toll free 1 866 ONT-TAXS (1 866 668-8297) Hours of Service Monday to Friday 8:30am to 5:00pm Teletypewriter (TTY) 1 800 263-7776 Fax 905 433-5680 Website ontario.ca/finance
Your refund must be based on the actual tax paid per litre, at the rate in effect at the time of purchase.
Line 1. Litres Purchased Enter the litres of gasoline purchased within the applicable tax period for which receipted invoices are attached to this application.
Line 2. Total Refundable Litres Enter the amount of litres used for vehicle testing and/or gasoline that was in the fuel tanks of vehicles exported out of Ontario. This figure should be net of imports.
Line 3. Ontario Tax Rate 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.
Line 4. Current Refund Claim Amount Multiply Total Refundable Litres (line 2) by the Ontario Tax Rate (line 3) and enter this amount. Carry forward this Current Refund Claim Amount on 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:
Line 5. Litres Purchased Enter the total litres of gasoline purchased at volume corrected measurement applicable to your previous refund claim, for which receipted invoices are attached to this application.
Line 6. Total Refundable Litres Enter the amount of litres used for vehicle testing and/or gasoline that was in the fuel tanks of vehicles exported out of Ontario. This figure should be net of imports.
Line 7. Ontario Tax Rate 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.
Line 8. Previous Refund Claim Adjustment Amount Multiply Total Refundable Litres (line 6) by the Ontario Tax Rate (line 7). Carry forward this Previous Refund Claim Adjustment Amount to Line D of the Application for Refund - Summary.
When completing the application online the amount will be transferred automatically.
Please retain this guide for future reference. If you require additional copies, visit ontario.ca/gasolinetax or call 1 866 ONT-TAXS (1 866 668-8297).