Fuel Tax Act

1 (1) In this Act, “adjusted temperature method” means the method of measuring the dispensed volume of fuel by adjusting the volume to the volume at a reference temperature of 15 degrees Celsius, by means of a dispensing pump or other metering assembly that is equipped to effect the adjustment in accordance with the specifications established under the Weights and Measures Act (Canada); (“méthode de correction en fonction de la température”) “biodiesel” means any liquid fuel that is derived entirely from biological matter that is available on either a renewable or recurring basis; (“biodiesel”) “broker driver” means a person who has entered into a written agreement to drive a motor vehicle and be responsible for the purchase of the fuel used to generate power in the motor vehicle on behalf of the operator of the motor vehicle if the operator is an interjurisdictional carrier; (“conducteu…

1.1 No person otherwise subject to tax under this Act is exempt therefrom by reason of an exemption granted to the person, or to or in respect of the personal or real property of the person, by or under any other Act, unless the other Act expressly mentions this Act. 2001, c. 23, s. 90. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 90 - 05/12/2001

2 (1) Every purchaser shall pay to the Minister a tax at the rate of, (a) Repealed: 2005, c. 31, Sched. 7, s. 1 (1). (b) 9 cents per litre on all clear fuel received or used by a purchaser in Ontario other than clear fuel received or used by a purchaser to operate railway equipment operated on rails in connection with a public transportation system. (c) Repealed: 2005, c. 31, Sched. 7, s. 1 (3). (d) 4.5 cents per litre on all fuel received or used in Ontario to propel railway equipment on rails in connection with and as part of a public transportation system, including any product excluded from this Act by the provisions of this Act or the regulations. 1991, c. 49, s. 2; 1994, c. 18, s. 2 (4); 2005, c. 31, Sched. 7, s. 1 (1-4); 2008, c. 19, Sched. H, s. 1 (1); 2025, c. 10, Sched. 6, s. 2 (1). (1.1) Repealed: 2025, c. 10, Sched. 6, s. 2 (2). Payment of tax (2) Subject to subsection (3), t…

2.1 (1) Every manufacturer shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires. 2002, c. 22, s. 75. Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate. 2002, c. 22, s. 75. Change of business (3) Every manufacturer shall forthwith notify the Minister of all changes in the name or nature of the manufacturer’s business or of the termination of the business. 2002, c. 22, s. 75. Offence (4) A person who operates as a manufacturer in Ontario without holding a registration certificate issued under this section is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000. 2002, c. 22, s. 75. Same (5) A manufacturer who contravene…

3 (1) The Minister may designate in writing as a collector a person whose sales of clear fuel at wholesale during the twelve-month period before the designation are not less than 51 per cent by volume of the person’s total sales of clear fuel. Conditions and limitations (2) The Minister may attach such reasonable conditions and limitations to a designation as a collector as the Minister considers appropriate. Termination of designation (3) The Minister may terminate a person’s designation as a collector at the end of any twelve-month period during which the person’s sales of clear fuel at wholesale are less than 51 per cent by volume of the person’s total sales of clear fuel. Idem (4) The Minister may terminate a person’s designation as a collector if the person has not sold or delivered fuel for resale in Ontario for a period of six consecutive months. Notice of termination (5) The term…

3.0.1 (1) The Minister may designate in writing as a distributor a person who sells only special products. Conditions and limitations (2) The Minister may attach such conditions and limitations to the designation as the Minister considers appropriate. Termination (3) The Minister may terminate a person’s designation, (a) if the person has not sold or delivered any special product for which the designation was issued for a period of six consecutive months; (b) if the person ceases to sell the special product for which the designation was issued; (c) if the product sold by the person ceases to be a special product; (d) if the person changes the nature of the person’s business or ceases to operate the business of selling special products; or (e) if the requirements relating to the facility owned or operated by the person are not met. Notice of termination (4) The termination of a designatio…

3.1 (1) Every collector or distributor shall collect the tax imposed by this Act from every person to whom he, she or it sells fuel. 1991, c. 49, s. 3; 1998, c. 30, s. 4. Exception (2) A collector shall not collect tax on the sale of fuel to another collector who is not a purchaser in respect of the fuel. 1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 4 - 18/12/1998

3.2 (1) Every collector or distributor shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collectable by him, her or it. 1991, c. 49, s. 3; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 5 (1). Idem (2) Every collector or distributor shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax imposed by this Act on fuel in respect of which he, she or it is the purchaser. 1991, c. 49, s. 3; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 5 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 5 (1, 2) - 18/12/1998

3.3 (1) A retail dealer who sells or delivers fuel to a purchaser shall collect from the purchaser the tax imposed by this Act. Retail dealer is agent (2) For the purposes of collecting the tax, the retail dealer is an agent of the Minister. 1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992

3.4 (1) Every retail dealer shall pay over to the wholesaler, from whom the retail dealer has purchased fuel, the tax collected under this Act on the sale of the fuel by the retail dealer. Collection by wholesaler (2) Every wholesaler who sells fuel to a retail dealer shall collect from the retail dealer the tax collected under this Act on the sale of the fuel by the retail dealer. Wholesaler is agent (3) For the purposes of collecting the tax, the wholesaler is an agent of the Minister. 1991, c. 49, s. 3. Exception (4) Subsections (1) and (2) do not apply in respect of a retail dealer who is a collector, a distributor or a registered importer. 1991, c. 49, s. 3; 1998, c. 30, s. 6. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 6 - 18/12/1998

3.5 (1) Every wholesaler who collects tax under section 3.4 shall pay the tax to the collector, distributor or registered importer from whom the wholesaler purchased the fuel. 1991, c. 49, s. 3; 1998, c. 30, s. 7 (1). Exception (2) Subsection (1) does not apply to a wholesaler who is a collector, distributor or registered importer. 1991, c. 49, s. 3; 1998, c. 30, s. 7 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 7 (1, 2) - 18/12/1998

3.6 (1) Every wholesaler or retail dealer who collects tax in accordance with this Act is deemed to hold the tax in trust for the Crown in right of Ontario until the tax is paid over to a collector, distributor or importer. 1991, c. 49, s. 3; 1998, c. 30, s. 8 (1); 2024, c. 2, Sched. 19, s. 7 (3). (2) Repealed: 1998, c. 30, s. 8 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 8 (1) - 18/12/1998; 1998, c. 30, s. 8 (2) - 01/01/1999 2024, c. 2, Sched. 19, s. 7 (3) - 06/03/2024

3.6.1 (1) Any amount collected or collectable as or on account of tax under this Act by a collector, distributor or registered importer shall be deemed, despite any security interest in the amount so collected or collectable, to be held in trust for the Crown in right of Ontario and separate and apart from the property of the collector, distributor or registered importer, and from property held by any secured creditor that but for the security interest would be the property of the collector, distributor or registered importer, and shall be paid over by the collector, distributor or registered importer in the manner and at the time provided under this Act and the regulations. 1998, c. 30, s. 9; 2024, c. 2, Sched. 19, s. 7 (3). Extension of trust (2) Despite any provision of this or any other Act, where at any time an amount deemed by subsection (1) to be held in trust is not paid as requi…

3.7 No person is ineligible as a member of the Legislative Assembly of Ontario by reason only of being a collector under this Act. 1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992

3.8 Repealed: 1998, c. 30, s. 10. Section Amendments with date in force (d/m/y) 1998, c. 30, s. 10 - 18/12/1998

3.9 (1) Every collector, distributor, registered importer, wholesaler or retail dealer who refuses or neglects to collect tax in accordance with this Act is guilty of an offence and on conviction is liable to a fine of an amount equal to 30 cents for each litre of fuel on which he, she or it refused or neglected to collect tax. 1991, c. 49, s. 3; 1998, c. 30, s. 11 (1). Offence, coloured fuel (2) Every collector, distributor or registered dyer who sells, as coloured fuel, fuel to which dye has not been added in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario. 1991, c. 49, s. 3; 1998, c. 30, s. 11 (2). Section Amendments with date in force (d/m/y) 1991, c. 4…

4 (1) No person shall bring or cause to be brought into Ontario fuel in bulk unless the person is registered by the Minister as an importer. 1991, c. 49, s. 4 (2). Application of subs. (1) (2) Subsection (1) does not apply to, (a) an importer who has remitted security in respect of the tax imposed by this Act (subsection 11 (7)) and delivered a return (subsection 11 (9)) in respect of the fuel imported; or (b) an importer of clear fuel that was coloured in accordance with the regulations at the time of entry into Ontario. 1991, c. 49, s. 4 (2). Exemption (3) A registered importer is exempt from the application of subsection 11 (7) (remittance of security) and subsection 11 (9) (delivery of return). 1991, c. 49, s. 4 (2). Application (4) Subject to section 9, every person who imports fuel in bulk into Ontario is entitled to be registered as an importer and to be issued a certificate of re…

4.1 (1) No person shall take or cause to be taken out of Ontario fuel in bulk unless the person is registered by the Minister as an exporter. 1991, c. 49, s. 4 (2). Application (2) Subject to section 9, every person who proposes to take or cause to be taken out of Ontario fuel in bulk is entitled to be registered as an exporter and to be issued a certificate of registration upon application in the form approved by the Minister. 1991, c. 49, s. 4 (2); 1997, c. 19, s. 7 (1). Penalty, unregistered exporter (3) Every person who operates as an exporter in Ontario without being registered under this section shall pay a penalty, when assessed for it, equal to the amount of tax that would be payable under section 2 had the fuel that the person exported out of Ontario during the period when the person was not registered been sold to a consumer liable to pay tax under this Act. 2006, c. 33, Sched.…

4.2 (1) The Minister may attach such reasonable conditions and limitations to a registration as an importer or exporter as the Minister considers appropriate. Application of subs. (1) (2) Subsection (1) applies in respect of a proposed registration and in respect of an existing registration. 1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992

4.3 (1) Every registered importer shall collect the tax imposed by this Act from every person to whom the registered importer sells clear fuel. 1991, c. 49, s. 4 (2). Remittance to Minister (2) Every registered importer shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collectable by the registered importer. 1991, c. 49, s. 4 (2); 1998, c. 30, s. 12. Payment to Minister (3) Every registered importer shall pay to the Minister the tax imposed by this Act upon the registered importer as a purchaser. 1991, c. 49, s. 4 (2); 1994, c. 18, s. 2 (5). Exception (4) Subsection (1) does not apply to require a registered importer to collect the tax from a collector in respect of clear fuel if the collector is not a purchaser of the clear fuel. Registered importer is agent (5) For the purposes of collecting the tax imposed by this Act, every registered importer…

4.4 (1) Every person who is an importer or exporter shall notify the Minister in writing of, (a) any change in the name of the importer or exporter; (b) any change in the business address of the importer or exporter; (c) any change in the nature of the business of the importer or exporter; or (d) the termination of the business of the importer or exporter. Transmittal (2) The notice required by subsection (1) shall be transmitted to the Minister forthwith upon the happening of the change or termination. 1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992

4.5 (1) No person shall import clear fuel into Ontario for use as other than clear fuel. Exception (2) Subsection (1) does not apply if the clear fuel is coloured in the prescribed manner before it is sold or transferred by the person to an importer, wholesaler, retail dealer or purchaser. 1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992

4.6 (1) Every driver of a motor vehicle operated by or on behalf of an interjurisdictional transporter who is a registered importer or a registered exporter shall carry the original or a true copy of the certificate of registration issued to the registered importer or registered exporter and shall surrender the certificate or true copy upon demand by a person who is a member of a class prescribed for the purposes of this section. 1991, c. 49, s. 4 (2); 2004, c. 31, Sched. 15, s. 1; 2006, c. 33, Sched. K, s. 3. Delivery of copy to interjurisdictional transporter (2) A registered importer or a registered exporter shall provide to each interjurisdictional transporter that the registered importer or registered exporter engages to transport fuel a true copy of the certificate of registration issued under this Act to the registered importer or registered exporter. 1991, c. 49, s. 4 (2); 2004, …

4.7 (1) Every interjurisdictional transporter who transports clear fuel into Ontario on behalf of an importer shall remit on behalf of the importer the security, tax and return required by subsections 11 (7) and (9), and, for the purposes of those subsections, the interjurisdictional transporter shall be deemed to be the importer. 1991, c. 49, s. 4 (2). Exception (2) Subsection (1) does not apply if the importer is a registered importer and has delivered to the interjurisdictional transporter a true copy of the certificate of registration issued to the importer under this Act. 1991, c. 49, s. 4 (2); 2004, c. 31, Sched. 15, s. 2. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992 2004, c. 31, Sched. 15, s. 2 - 16/12/2004

4.8 (1) Every exporter shall transmit to the Minister (in the form and manner required by the Minister) information in respect of fuel in bulk that the exporter delivers or causes to be delivered to a person outside Ontario. 1998, c. 30, s. 13 (1). (2) Repealed: 1997, c. 19, s. 7 (2). Evidence of export and delivery (3) Every exporter who delivers or causes to be delivered fuel in bulk to a person outside Ontario shall provide to the Minister evidence that the fuel has been taken out of Ontario and of the delivery of the fuel outside Ontario. 1991, c. 49, s. 4 (2). Penalty (4) Every exporter who fails to comply with subsection (1) or (3) shall pay to the Minister a penalty equal to the amount of tax that would be payable under this Act in respect of the fuel if the fuel were clear fuel sold to a purchaser who is liable to pay tax under clause 2 (1) (b). 2005, c. 31, Sched. 7, s. 2. Payme…

4.9 Every person who contravenes subsection 4.1 (1) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax that would be payable under section 2 in respect of the fuel if the fuel were clear fuel sold to a purchaser who is liable to pay tax under clause 2 (1) (b). 2005, c. 31, Sched. 7, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992 2005, c. 31, Sched. 7, s. 3 - 15/12/2005

4.10 Every exporter who contravenes a condition or limitation attached to the exporter’s registration by the Minister is guilty of an offence and on conviction is liable, in addition to any other penalty under this Act, to a fine of not less than $200 and not more than $10,000. 1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992

4.11 (1) A registered consumer may pay the tax imposed by this Act in accordance with the terms of the fuel acquisition permit issued to the registered consumer instead of making payment to a collector or distributor at the time of purchase. 1991, c. 49, s. 4 (2); 1998, c. 30, s. 14. Application for fuel acquisition permit (2) Subject to section 9, every person who will be acquiring fuel principally to be disposed of or consumed in the manner prescribed for the purposes of this subsection may apply to the Minister in the form approved by the Minister to be issued a fuel acquisition permit. 1994, c. 18, s. 2 (9); 1997, c. 19, s. 7 (1). Railways (2.1) Subject to section 9, every person who operates railway equipment on rails in Ontario in connection with and as part of a public transportation system must be a registered consumer. 2008, c. 19, Sched. H, s. 2. Conditions and limitations (3) …

4.12 Every registered consumer who contravenes a condition or limitation of the fuel acquisition permit issued to the registered consumer is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000. 1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992

4.13 (1) No person shall act as an interjurisdictional carrier unless the person is registered with the Minister. Registration (2) For the purposes of subsection (1), an interjurisdictional carrier shall apply, in such circumstances as the Minister may prescribe, for, (a) an annual registration certificate; or (b) an Ontario trip registration certificate. 1996, c. 10, s. 2. Application (3) Subject to section 9, every person who proposes to act as an interjurisdictional carrier is entitled to be registered as such and to be issued a registration certificate or an Ontario trip registration certificate, as the case may be, upon application in the form provided by the Minister and payment of the fees established by the Minister. 1996, c. 10, s. 2; 1997, c. 19, s. 7 (3). Registration decals (4) Every interjurisdictional carrier who is registered by the Minister under clause (2) (a) is entitle…

4.14 (1) Every person who is an interjurisdictional carrier shall notify the Minister in writing of, (a) any change in the name of the interjurisdictional carrier; (b) any change in the business address of the interjurisdictional carrier; (c) any change in the nature of the business of the interjurisdictional carrier; or (d) the termination of the business of the interjurisdictional carrier. Transmittal (2) The notice required by subsection (1) shall be given to the Minister forthwith upon the happening of the change or termination. 1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992

4.15 The Minister may communicate to, furnish to or receive from an interjurisdictional carrier or a broker driver any information necessary to ascertain whether any tax imposed by this Act is refundable to the broker driver. 1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992

4.16 (1) Every person who contravenes subsection 4.13 (1) (interjurisdictional carrier) or 4.13 (2) (trip registration) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $2,000 plus a fine in an amount equal to the amount of the tax that should have been paid or remitted by the interjurisdictional carrier. Idem, condition or limitation (2) Every interjurisdictional carrier who contravenes a condition or limitation attached to the registration of the interjurisdictional carrier under this Act is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $2,000. Idem, registration decal (3) Every operator of a motor vehicle to which a valid registration decal is not affixed when so required under this Act or the regulations is guilty of an offence and on conviction is liable to a fine of not less th…

4.17 (1) No person shall colour fuel unless the person is registered by the Minister as a dyer. 1991, c. 49, s. 5 (2). Application (2) Subject to section 9, every collector who proposes to colour fuel is entitled to be registered as a dyer and to be issued a certificate of registration upon application in the form approved by the Minister if the collector, (a) owns or operates a terminal or northern terminal that the Minister has specified and the collector uses as a dye-point; and (b) has total sales of coloured fuel from all dye-points owned or operated by the collector equal to or in excess of the prescribed percentage of the collector’s total sales of coloured fuel during the calendar year before the person’s application for registration. 1991, c. 49, s. 5 (2); 1997, c. 19, s. 7 (1). Application, only biodiesel (2.0.1) Subject to section 9, every collector who proposes to colour only…

4.18 (1) The Minister may specify the number and location of dye-points that a registered dyer may establish and operate. 1991, c. 49, s. 5 (2). Dye held in trust (2) Every registered dyer who possesses dye is deemed to hold the dye in trust for the Crown in right of Ontario for use in accordance with this Act and the regulations and is accountable for all dye at the time and in the manner provided by this Act and the regulations. 1991, c. 49, s. 5 (2); 2024, c. 2, Sched. 19, s. 7 (3). Notification (3) Every registered dyer shall forthwith notify the Minister in writing of all changes in the name or nature of the registered dyer’s business or of the termination of the business. 1991, c. 49, s. 5 (2). Use of dye (4) Every registered dyer shall use only dye provided by the Minister and shall do so in the manner, with the equipment and using the methods and procedures required under this Ac…

4.19 (1) Every registered dyer who refuses or neglects to colour fuel as required by this Act and the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50,000 and not more than $1,000,000. 1991, c. 49, s. 5 (2); 1998, c. 30, s. 17; 2001, c. 23, s. 92. Offence, unregistered dyer (2) Every person who operates as a dyer of fuel without holding a subsisting certificate of registration as a dyer under this Act is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax that would be payable under section 2 had the fuel sold by the person during the period the person did not hold the certificate of registration been clear fuel sold to a purchaser in Ontario. 1991, c. 49, s. 5 (2). Offence, condition or limitation (3) Every registered dyer who contravenes a con…

5 (1) For the purpose of ascertaining, (a) whether tax imposed by this Act has been paid on clear fuel contained in a fuel tank of a motor vehicle or vessel or whether a fuel tank of a motor vehicle or vessel contains coloured fuel; (b) whether any tax imposed by this Act is payable on such fuel; or (c) whether the operator of a motor vehicle is an interjurisdictional carrier whose motor vehicle carries a valid registration decal or is required to carry such a registration decal under the regulations,

any person authorized for the purpose by the Minister may, without a warrant, if the person has reasonable and probable grounds to believe that a motor vehicle referred to in subsection 2 (6) or a vessel referred to in clause (2) (6) (b) contains evidence of a contravention of this Act, stop and detain the motor vehicle or vessel in Ontario, examine the motor vehicle or vessel and fuel in any fuel tank in it, take samples of the fuel, inspect any registration decal on the motor vehicle and examine the documents in the custody of the driver of the motor vehicle or operator of the vessel related to liability for tax under this Act, the ownership of the motor vehicle or vessel and the identity of the operator of the motor vehicle or vessel and also examine any driver’s licence required under the Highway Traffic Act or any operator’s card required under the Canada Shipping Act, 2001 (Canada)…

5.1 (1) A person authorized by the Minister may, without a warrant, stop and detain a commercial fuel-powered motor vehicle and take one or more samples of fuel from the vehicle’s fuel tank for the purpose of determining whether the fuel tank of the vehicle contains coloured fuel or unauthorized fuel. 2004, c. 31, Sched. 15, s. 3. Examination of documents if coloured fuel or unauthorized fuel found (2) If a person referred to in subsection (1) has reasonable and probable grounds for believing that a sample taken under that subsection from the fuel tank of a commercial fuel-powered motor vehicle contains coloured fuel or unauthorized fuel, the person may examine the following documents: 1. The driver’s licence issued to the driver of the motor vehicle. 2. Any Commercial Vehicle Operator’s Certificate issued under the Highway Traffic Act that is held by the operator. 3. Any documents of a …

6 (1) Every vendor shall inform every person to whom the vendor sells fuel in bulk of the total price of the fuel and shall deliver to the person an invoice containing the information prescribed by the Minister. 1991, c. 49, s. 7. Liability for tax (2) Every person who purchases fuel in bulk from a vendor without obtaining a properly completed invoice that the vendor is required to deliver under subsection (1) remains liable for any tax collectable or payable under this Act until the tax is actually paid over to a collector or distributor or to the Minister by the vendor, although the vendor is an agent of the Minister. 1991, c. 49, s. 7; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 19. Idem (3) Every person shall obtain from the vendor from whom the person purchases fuel, other than fuel in bulk, the total price of the fuel and an invoice containing the information prescribed by the Minister.…

6.1 (1) Every manufacturer, collector, distributor, importer, exporter, registered consumer, interjurisdictional carrier, interjurisdictional transporter, wholesale dealer or retail dealer shall keep at that person’s principal place of business records and books of account in such form and containing such information as will permit the accurate determination of the taxes collectable or payable under this Act. 1991, c. 49, s. 8; 1998, c. 30, s. 20; 2002, c. 22, s. 76. Retention period (2) Every person referred to in subsection (1) shall retain the records and books of account, as well as any other documents necessary to verify the information in the records and books of account, for a period of seven years following the end of the fiscal period to which the records and books of account relate, unless written permission for their disposal is received from the Minister. 1991, c. 49, s. 8. R…

7 (1) The Minister may demand information or additional information from a person for the purpose of evaluating the suitability of the person to be a manufacturer, collector, distributor, registered importer, registered exporter, registered dyer, registered consumer, interjurisdictional transporter or interjurisdictional carrier under this Act or to ascertain the amount of security to be furnished by the person in accordance with subsection (2) and the person shall deliver to the Minister the information or additional information the Minister requires within the time specified in the Minister’s demand. 1991, c. 49, s. 9; 1998, c. 30, s. 21 (1); 2002, c. 22, s. 77. Security (2) The Minister shall demand security in a form acceptable to the Minister from, (a) every collector, in an amount not less than the equivalent of an average three months tax collectable and payable by the collector c…

8 (1) No person shall act as an interjurisdictional transporter unless the person is registered by the Minister as an interjurisdictional transporter. 1991, c. 49, s. 10. Application (2) Subject to section 9, every person who acts or proposes to act as an interjurisdictional transporter is entitled to be registered as an interjurisdictional transporter and to be issued a certificate of registration upon application in the form approved by the Minister. 1991, c. 49, s. 10; 1997, c. 19, s. 7 (1). Conditions and limitations (3) The Minister may attach such reasonable conditions and limitations to a registration as an interjurisdictional transporter as the Minister considers appropriate. 1991, c. 49, s. 10. Application of subs. (3) (4) Subsection (3) applies in respect of a proposed registration and in respect of an existing registration. 1991, c. 49, s. 10. Offence, failure to register (4.1…

9 (1) The Minister may refuse to designate or register any person or to issue a permit to any person under this Act if the person fails to satisfy the Minister that the person has the ability to perform the conditions or observe the limitations that the Minister proposes to attach to the designation, registration or permit. Idem (2) The Minister may refuse to designate or register any person or to issue a permit to any person under this Act if the person fails to furnish security in accordance with section 7. Suspension or cancellation (3) The Minister may suspend or cancel the designation or registration of a person under this Act or a permit issued to a person under this Act if, (a) the person or any officer, director, shareholder or partner of the person has been convicted of an offence of fraud or tax evasion within the preceding five years; or (b) the person contravenes or permits t…

10 (1) Every person who is a manufacturer, collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer shall deliver to the Minister such return as the Minister requires for the purposes of this Act, (a) at the prescribed time and in the prescribed manner; and (b) on or before the date designated in a notice or demand by the Minister, if the Minister serves or causes to be served a notice or demand, either personally or by registered mail, upon the person. 1991, c. 49, s. 12 (1); 1998, c. 30, s. 22; 2002, c. 22, s. 79 (1). Verification of returns (2) Every return required under subsection (1) shall be verified by the certificate of the person referred to in subsection (1) delivering the return or, if not an individual, of the president, resident manager or representative in Ontario …

11 (1) Every collector, distributor, registered importer, registered consumer or interjurisdictional carrier shall transmit with the return required by section 10 the amount of the tax payable or the amount of the tax payable and collectable, as the case may be, by him, her or it. 1998, c. 30, s. 23 (1); 2001, c. 23, s. 95 (1). (2) Repealed: 1994, c. 18, s. 2 (13). Where refund of tax claimed (3) Where, in a return delivered by a collector or interjurisdictional carrier in accordance with this Act and the regulations, it is shown that tax under this Act is payable by the collector or interjurisdictional carrier with respect to their use of fuel, and, where, at the time such return is delivered to the Minister, the collector or interjurisdictional carrier also applies for a refund under section 21 of some or all of such tax on fuel so used, the applicant may, despite subsection (1), retai…

11.1 (1) If on a particular date a debt as calculated under subsection (2) is payable by any person, the person shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister. 1994, c. 18, s. 2 (14). Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act as of a particular date is the amount by which, (a) the aggregate of, (i) all tax under this Act that is collectable or that is payable, or both, by the person before that date, (ii) all amounts or penalties or both assessed under this Act against the person at any time before that date, (iii) all refunds taken under subsection 11 (3) that are disallowed by the Minister in respect of a period of time ending before that date, (iii.1) all amounts pai…

12 (1) If the Minister, in order to assess the tax collectable or payable by any person under this Act or for any other purpose, desires any information or additional information, or a return from any person who has not made a return or a complete or sufficient return, the Minister may, by registered letter, demand from such person or from the president, manager, secretary, or any director, agent or representative of any person, such information, additional information or return, and the person upon whom the demand is made shall deliver to the Minister the information, additional information or return within the time specified in the registered letter. R.S.O. 1990, c. F.35, s. 12 (1). Production of letters, accounts, etc. (2) The Minister may, by registered letter, require the production under oath or otherwise by any manufacturer, collector, distributor, importer, registered consumer, i…

13 (1) If a person fails to make a return or a remittance as required under this Act or if the person’s returns are not substantiated by the person’s records, the Minister may make an assessment of the amount of tax collected by the person as agent for the Minister or the tax payable by the person, for which the person has not accounted, and the amount shall be deemed to be the tax collected or the tax payable, as the case may be. 1991, c. 49, s. 15 (1). Same (2) The Minister may, at any time the Minister considers reasonable, assess against any person any tax collectable, collected or payable by the person or any penalty that the Minister may assess under this Act against the person. 1998, c. 30, s. 26 (1); 2001, c. 23, s. 96 (1). Same (2.1) The Minister may, at any time the Minister considers reasonable, send a notice of assessment of a tax or a penalty assessed by the Minister under t…

13.1 (1) In this section, “member of his or her family” means, in relation to a transferor, the parent, spouse, grandparent, child, grandchild, son-in-law, daughter-in-law, father-in-law or mother-in-law of the transferor; (“membre de sa famille”) “spouse” means spouse as defined in section 29 of the Family Law Act. (“conjoint”) 2001, c. 23, s. 97; 2005, c. 5, s. 29 (1); 2021, c. 4, Sched. 11, s. 12. Liability to pay (2) If at any time a person transfers property (including money), either directly or indirectly, by means of a trust or by any other means to a member of his or her family, to an individual who is less than 18 years old at the time of the transfer, or to another person with whom the transferor is not dealing at arm’s length, the transferor and transferee are jointly and severally liable to pay under this Act the amount determined under subsection (4). 2001, c. 23, s. 97; 200…

14 (1) A person who objects to an assessment or statement of disallowance under section 13, or to a penalty paid or assessed under this Act, may, within 180 days from the service of the notice of assessment or statement of disallowance, or the payment of the penalty under subsection 8 (11), serve on the Minister a notice of objection in the form approved by the Minister. 1998, c. 30, s. 27 (1). Facts and reasons to be given (1.1) The notice of objection shall, (a) clearly describe each issue raised by way of objection; and (b) fully set out the facts and reasons relied on by the person in respect of each issue. 1998, c. 30, s. 27 (1). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the person in respect of an issue, the Minister may, in writing, request the person to provide the information, and the person shall be deemed to have complied wit…

14.1 (1) If the following conditions are satisfied, a person may make an application under subrule 14.05 (2) of the Rules of Civil Procedure to a judge of the Superior Court of Justice: 1. The application is to determine one or more issues of law that depend solely on the interpretation of, i. this Act or the regulations, or ii. this Act or the regulations and another Ontario statute or regulation. 2. The Minister has indicated in writing that the Minister is satisfied that it is in the public interest for the applicant to make the application. 3. The Minister and the applicant have executed a statement of agreed facts on which they both intend to rely and the applicant files the statement as part of the applicant’s application record. 4. No facts remain in dispute between the Minister and the applicant that either of them believes may be relevant to the determination of any issue of law…

15 (1) The Deputy Minister of Finance shall determine the amount of the tax referred to in subsections 2 (8), 2 (9), 3.9 (1), 3.9 (2) and 4 (5), section 4.9, subsections 4.16 (1), 4.19 (2) and 11 (4) and section 27 from such information as is available to the Deputy Minister and shall issue a certificate as to the amount, and such a certificate that is signed or that purports to be signed by the Deputy Minister and that states the amount of tax that should have been collected or paid or that would be payable under section 2 is proof, in the absence of evidence to the contrary, of the amount of the tax and of the authority of the person who issued the certificate without proof of appointment or signature. 1991, c. 49, s. 17; 1994, c. 18, s. 2 (18). Proof of compliance by Minister or officials (2) For the purposes of any proceeding taken under this Act, an affidavit of the Minister or an o…

16 (1) Every person who makes a false statement in any return or information made or furnished to the Minister under this Act is guilty of an offence and is liable to a fine of not less than $500 and not more than $10,000 plus an amount of not more than double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or to imprisonment for a term of not more than two years or to both fine and imprisonment. Officers, etc., of corporations (2) Any person who, being an officer, director or agent of a corporation, directed, authorized, assented to, acquiesced in or participated in the commission of any act that is an offence under this Act and for which the corporation would be liable for prosecution is guilty of an offence, and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convi…

17 (1) Upon default of transmission to the Minister by any person of any tax that is collected and any tax or penalty that is payable by such person under this Act, (a) the Minister may bring an action for recovery thereof in any court of competent jurisdiction and every such action shall be brought and executed in and by the name of the Minister or his or her name of office and may be continued by his or her successor in office as if no change had occurred, and shall be tried without a jury; or (b) the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice: (i) any amount owing by the person under this Act, (ii) interest on that amount from the date of the issue o…

17.0.1 The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 1. Service of a notice or other document. 2. Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities. 3. An action under clause 17 (1) (a) for the recovery of any amount payable under this Act. 4. Issuance and execution of a warrant referred to in clause 17 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant. 5. Other prescribed payments made by or on behalf of the Minister to a third party. 2011, c. 9, Sched. 16, s. 3. Section Amendments with date in force (d/m/y) 2011, c. 9, …

17.1 (1) Any tax payable or required to be remitted under this Act by any taxpayer is, upon registration by the Minister in the proper land registry office of a notice claiming a lien and charge conferred by this section, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice. 1994, c. 18, s. 2 (20). Lien on personal property (2) Any tax payable or required to be remitted under this Act by any taxpayer is, upon registration by the Minister with the registrar under the Personal Property Security Act of a notice claiming a lien and charge under this section, a lien and charge on any interest in personal property in Ontario owned or held at the time of registration or acquired afterwards by the taxpayer liable to pay or remit the tax. 1994, c. 18, s. 2 (20). Amounts included and priority (3) The lien and charge conferre…

18 (1) Any person thereunto authorized by the Minister for any purpose related to the administration or enforcement of this Act or the regulations may at all reasonable times enter and examine any motor vehicle powered by fuel or enter into any premises where any business is carried on or any property is kept or anything is done in connection with any business or where any books or records are or should be kept under this Act or the regulations, and may, (a) audit or examine any books, records or anything else that relates or may relate to the tax imposed by this Act; (b) examine any fuel or motor vehicle or the property described by an inventory or any property, process or matter, an examination of which may, in the person’s opinion, assist in determining the accuracy of any inventory or in ascertaining the information that is or should be in the books or records or the amount of any ta…

19 (1) Every person carrying fuel in bulk, and the operator of every motor vehicle carrying fuel in bulk, shall, when requested by the Minister or any person authorized by the Minister, give written evidence to the requester of any or all of the following information, (a) the name and address of any person from whom the fuel was obtained and the name and address of any person to whom the fuel so obtained was delivered or is to be delivered; (b) the quantity of fuel delivered or to be delivered to any person; (c) the use or intended use, if known, to be made of any fuel delivered or to be delivered from such motor vehicle. Detention (2) The Minister or a person authorized by the Minister may detain a motor vehicle carrying fuel in bulk where, (a) written evidence requested under subsection (1) is not given; (b) the information in the written evidence that is given is false; or (c) the imp…

20 Where, owing to special circumstances, it is considered inequitable that the whole amount of interest payable under this Act be paid, the Minister may exempt a person from payment of the whole or any part of the interest. R.S.O. 1990, c. F.35, s. 20.

21 (1) For the purposes of subsection (2), the calculation of the amount of tax to be refunded may include the fuel consumption rating for the auxiliary equipment as determined or approved by the Minister. 2005, c. 31, Sched. 7, s. 7 (1). Refund (2) The Minister may refund the tax paid on clear fuel used to operate auxiliary equipment of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act, (a) if the use of the auxiliary equipment occurs in Ontario; (b) if the auxiliary equipment is powered using fuel from the same fuel tank that is used to power the propulsion of the motor vehicle; (c) if the power from the auxiliary equipment is not used to propel the motor vehicle; (d) if the motor vehicle is not principally used by its owner or operator to transport passengers, whether or not for hire, or for pleasure or recreation; and (e) if the auxiliary e…

21.0.1 Repealed: 2025, c. 10, Sched. 6, s. 4. Section Amendments with date in force (d/m/y) 2022, c. 13, Sched. 1, s. 4 - 14/04/2022 2025, c. 10, Sched. 6, s. 4 - 01/07/2025 Adjustments for temperature

21.1 (1) An eligible retailer who purchases fuel measured by the adjusted temperature method and sells it measured by the unadjusted temperature method may apply to the Minister to receive an amount calculated in the manner directed by the Minister in respect of the amount the retailer paid to the collector or wholesaler (from whom the fuel is purchased) on account of tax in respect of the fuel. Application by eligible wholesaler (2) An eligible wholesaler who is not designated a collector and who purchases fuel measured by the adjusted temperature method and sells it measured by the unadjusted temperature method may apply to the Minister to receive an amount calculated in the manner directed by the Minister in respect of the amount the wholesaler paid to the collector (from whom the fuel is purchased) on account of tax in respect of the fuel. Same (3) The application shall be made on th…

22 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purpose of this Act; or (b) knowingly allow any person to inspect or have access to any record or thing obtained by or on behalf of the Minister for the purposes of this Act. Officials not compellable as witnesses (2) Despite any other Act, but subject to subsection (3), no person employed by the Government of Ontario shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act; or (b) to produce any record or thing obtained by or on behalf of the Minister for the purposes of this Act. Exceptions for legal proceedings (3) Subsection…

22.1 (1) The Minister shall disclose the name and address of the following persons for purposes related to the administration of this Act and may impose conditions and restrictions with respect to the disclosure: 1. Each manufacturer who holds a registration certificate under subsection 2.1 (1). 2. Each collector who is designated under subsection 3 (1). 3. Each distributor who is designated under subsection 3.0.1 (1). 4. Each person who is registered under this Act as an importer. 5. Each person who is registered under this Act as an exporter. 6. Each person who is registered under this Act as a dyer. 7. Each person who is registered under this Act as an interjurisdictional transporter. 8. Each person who is a registered consumer under this Act. 2004, c. 31, Sched. 15, s. 6; 2008, c. 19, Sched. H, s. 4. Exception (2) Despite subsection (1), the Minister shall not disclose a person’s nam…

23 (1) For the purpose of simplifying compliance with this Act and the administration and collection of the tax imposed by this Act, and in order to provide for reciprocal arrangements to settle competing claims for tax on the acquisition and use of fuel by persons carrying on business in more than one jurisdiction, the Minister may enter into an agreement, on such terms and conditions as are considered necessary and expedient, with another jurisdiction providing that tax paid to one jurisdiction on the acquisition there of fuel that is transferred to the other jurisdiction and that becomes liable to tax in the other jurisdiction under this Act or any similar legislation in force in the other jurisdiction may be paid by one jurisdiction to the other in reduction of the liability to the tax arising in the jurisdiction receiving the payment and in lieu of refunding the tax to the person wh…

24 The use of a remedy does not bar or affect any other remedy, and the remedies provided by this Act for the recovery and enforcement of payment or collection, or both, of any tax or penalty, or both, imposed by this Act are in addition to other remedies existing by law, and no action or other proceeding in any way prejudices, limits or affects any lien, charge or priority existing under this Act or otherwise. R.S.O. 1990, c. F.35, s. 24.

25 (1) Every person is guilty of an offence who, (a) makes, participates in, assents to, or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b) to evade payment of tax imposed by this Act, destroys, alters, mutilates, hides or otherwise disposes of the records or books of account of a purchaser, importer, exporter, collector, distributor, registered consumer, interjurisdictional carrier or transporter; (c) makes, assents to or acquiesces in the making of false or deceptive entries or omits, assents to or acquiesces in the omission, to enter a material particular in records or books of a person referred to in clause (b); (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act; or (e) conspires with…

25.1 (1) If a corporation has failed to collect tax under this Act, has collected tax and failed to remit the tax or has failed to pay any interest or penalty related thereto, the directors of the corporation at the time the corporation is required to collect or remit the taxes or to pay the interest or penalty related thereto, are jointly and severally liable, together with the corporation, to pay such amounts. 1991, c. 49, s. 22. Exception (2) A director of a corporation is not liable under subsection (1) unless, (a) a warrant of execution for the amount of the corporation’s liability as described in subsection (1) has been issued under clause 17 (1) (b) and the warrant has been returned by the sheriff unsatisfied in whole or in part; (a.1) the corporation has commenced proceedings under the Companies’ Creditors Arrangement Act (Canada); (a.2) the corporation has become bankrupt due to…

26 (1) Any person who, (a) destroys or removes, in any manner, the dye or any component of the dye in any coloured fuel; (b) attempts, in any manner, to destroy or remove the dye or any component of the dye in any coloured fuel; or (c) mixes or combines coloured fuel with any other type or grade of fuel,

is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $1,000,000 or to imprisonment for a term of not more than two years, or to both. 1991, c. 49, s. 23. Penalty (2) Every dealer who possesses fuel in bulk from which the dye or a component of the dye has been removed or destroyed, or who possesses fuel that is a mixture of coloured fuel and another type or grade of fuel, shall pay a penalty, when the penalty is assessed, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario. 2006, c. 33, Sched. K, s. 8. Subsequent penalty (3) If a penalty is assessed against a dealer under subsection (2) and it is not the first time a penalty under that subsection has been assessed against the dealer, the dealer shall, in addition to the penalty under subsection (2), pay a penalty un…

27 Any person who, (a) delivers coloured fuel into the fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; (b) sells coloured fuel knowing that it will be used for a purpose that would render it taxable under this Act,

is guilty of an offence and on conviction is liable to a fine equal to the tax payable with respect to the fuel so sold or delivered plus a fine of not less than $200 and not more than $2,000. R.S.O. 1990, c. F.35, s. 27; 1994, c. 18, s. 2 (26). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 2 (26) - 23/06/1994

27.1 (1) Any person who knowingly, (a) places coloured fuel in a fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; (b) places coloured fuel in a fuel tank of a motor vehicle or vessel described in clause 2 (6) (b); or (c) causes coloured fuel to be placed in a fuel tank in violation of clause (a) or (b),

shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario. 2008, c. 19, Sched. H, s. 5 (1). Penalty, operator (2) The operator of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act that has coloured fuel in a fuel tank shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario. 1998, c. 30, s. 36. Penalty, recreational use (2.1) Any person who drives a motor vehicle described in clause 2 (6) (b) or operates a vessel described in that clause at a time when coloured fuel is in a fuel tank of the motor vehicle or vessel shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section…

28 Any person who contravenes this Act or the regulations, for which contravention no penalty is otherwise provided, is guilty of an offence and is liable on conviction to a fine of not less than $200 and not more than $5,000. R.S.O. 1990, c. F.35, s. 28.

28.1 In respect of an offence under this Act that involves a motor vehicle, delivery of an offence notice or summons to the driver of the vehicle shall be deemed to be service on the operator of the vehicle for the purposes of Part I of the Provincial Offences Act, unless, at the time of the offence, the vehicle was in the possession of the driver without the operator’s consent. 1991, c. 49, s. 24. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 24 - 01/01/1992

28.1.1 (1) The Minister, on behalf of the Province, may enter into an agreement with the Federal Government respecting the administration and enforcement of this Act. 2001, c. 23, s. 103. Effect of agreement (2) The Federal Government is acting as the agent of the Province when providing services under the agreement. 2001, c. 23, s. 103. Compensation (3) Amounts owing to the Federal Government under the agreement for providing services shall be paid from amounts collected under the agreement on behalf of the Minister, if the agreement so provides. 2001, c. 23, s. 103. Protection from liability (4) No action or proceeding shall be commenced against a person who is acting as agent of the Province under subsection (2) for any act that is in good faith done or omitted in the performance or intended performance of the agent’s duties under this Act or the agreement or in the exercise or intend…

28.2 (1) The Minister may enter into a reciprocal agreement with any other jurisdiction, under which the Minister may exempt from some or all of the provisions of this Act persons who use in Ontario clear fuel on which a tax has been paid to the other jurisdiction, on condition that the other jurisdiction grants equivalent privileges with respect to motor fuel that is used there and on which a tax has been paid to Ontario. International Fuel Tax Agreement (2) The Minister may join the International Fuel Tax Agreement. Other agreements (3) The Minister may enter into a co-operative agreement with any other jurisdiction to permit base jurisdiction licensing of persons who use clear fuel in Ontario. Contents of agreement (4) An agreement entered into under subsection (1) or (3) may contain provisions to facilitate its administration and may, (a) establish a means of determining the base jur…

28.3 (1) The Minister may approve chemical substances that may be used to colour fuel and establish the quantity of dye in proportion to fuel to be used to colour the fuel. 1998, c. 30, s. 37. Same (2) The Minister may establish the quantity of dye for the purposes of the definitions of “clear fuel” and “coloured fuel” in subsection 1 (1). 1998, c. 30, s. 37. Notice (3) The Minister shall notify registered dyers of the matters approved or established under this section. 1998, c. 30, s. 37. Legislation Act, 2006, Part III (4) Part III (Regulations) of the Legislation Act, 2006 does not apply with respect to the matters approved or established under this section. 1998, c. 30, s. 37; 2006, c. 21, Sched. F, s. 136 (1). Section Amendments with date in force (d/m/y) 1998, c. 30, s. 37 - 01/01/1999 2006, c. 21, Sched. F, s. 136 (1) - 25/07/2007

29 (1) The Lieutenant Governor in Council may make regulations, (a) excluding products from this Act; (b) exempting any class of persons from the payment of the tax imposed under this Act; (c) exempting from a part or all of the tax imposed by this Act fuel that will be used by specified persons or in a specified manner or in a specified type of machinery or class of industry, and relieving collectors from their obligation of collecting a part or all of the tax on fuel so used; (d) providing for the furnishing to the Minister by persons of information relating to the sale or delivery by them of fuel that is exempt from the tax imposed by this Act; (e) prescribing rates of interest payable under this Act; (f) providing for the calculation and payment of interest on amounts paid in excess of the tax imposed by this Act, and prescribing the rate of such interest; (g) providing for the refun…

30 (1) The Minister may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister may require. Fees (2) The Minister may establish and charge fees for anything that the Minister or the Ministry is required or authorized to do under this Act. 1997, c. 19, s. 7 (9). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 7 (9) - 10/10/1997 ______________