Used by beer vendors in Ontario (e.g., licensed establishments) who paid amounts on account of the beer tax on beer made by Ontario beer manufacturers that was stolen, destroyed (e.g., by fire), or lost (e.g., vehicle accident) prior to the sale of the beer to purchasers. This does not apply to purchases from or through the Liquor Control Board of Ontario.
If you are registered as a Manufacturer under the FTA and/or the GTA, you must complete the Fuel and Gasoline Tax Manufacturer Return for the reporting period. You are required to complete a Return even if you did not have any activity during the reporting period.
