Gasoline Tax Act

1 (1) In this Act, “adjusted temperature method” means the method of measuring the dispensed volume of gasoline or aviation 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”) “alternative fuel” means any type of fuel or energy, other than gasoline or fuel on which tax is imposed under the Fuel Tax Act, that is used to propel a motor vehicle; (“carburant de remplacement”) “assessment” includes a reassessment; (“cotisation”) “aviation fuel” means any gas or liquid that is sold to be used or is used to create power in an aircraft and any product that is designated to be aviation fuel by the regulations; …

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 another Act, unless the other Act expressly mentions this Act. 2001, c. 23, s. 107. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 107 - 5/12/2001 Tax

2 (1) Every purchaser of gasoline shall pay to the Minister a tax at the rate of 9 cents per litre on all gasoline purchased by, delivered to or used by the purchaser. 2025, c. 10, Sched. 7, s. 2 (1). Tax on leaded gasoline (1.1) Despite subsection (1), every purchaser of leaded gasoline shall pay to the minister a tax at the rate of 17.7 cents per litre on all leaded gasoline purchased by, delivered to or used by the purchaser. 2025, c. 10, Sched. 7, s. 2 (1). (1.2) Repealed: 2025, c. 10, Sched. 7, s. 2 (1). Tax on aviation fuel (2) Every purchaser of aviation fuel shall pay to the Minister a tax at the rate of 6.7 cents per litre. 2019, c. 15, Sched. 14, s. 2 (1). Same (2.1) Despite subsection (2), every purchaser of aviation fuel shall pay to the Minister a tax at the rate of 2.7 cents per litre if, (a) the purchaser takes possession of the purchased fuel in Northern Ontario; and (b) …

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. 86. 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. 86. 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. 86. 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. 86. Same (5) A manufacturer who contravene…

3 (1) The Minister may designate in writing as a collector a person whose sales of gasoline or aviation 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 gasoline or aviation fuel. R.S.O. 1990, c. G.5, s. 3 (1); 2025, c. 10, Sched. 7, s. 11. Conditions and limitations (2) The Minister may attach such reasonable conditions and limitations to a designation as a collector as the Minister considers appropriate. R.S.O. 1990, c. G.5, s. 3 (2). 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 gasoline or aviation fuel at wholesale are less than 51 per cent by volume of the person’s total sales of gasoline or aviation fuel. R.S.O. 1990, c. G.5, s. 3 (1); 2025, c. 10, Sched. 7, s. 11. Id…

3.1 (1) Every collector shall collect the tax imposed by this Act from every person to whom the collector sells gasoline or aviation fuel. R.S.O. 1990, c. G.5, s. 3.1 (1); 2025, c. 10, Sched. 7, s. 11. Exception (2) A collector shall not collect tax on the sale of gasoline or aviation fuel to another collector who is not a purchaser in respect of the gasoline or aviation fuel. 1992, c. 9, s. 3; 2025, c. 10, Sched. 7, s. 11. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

3.2 (1) Every collector shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collected by the collector. 1992, c. 9, s. 3; 1994, c. 18, s. 3 (6). Idem (2) Every collector shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax imposed by this Act on gasoline or aviation fuel in respect of which the collector is the purchaser. 1992, c. 9, s. 3; 1994, c. 18, s. 3 (6); 2025, c. 10, Sched. 7, s. 11. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

3.3 (1) A retailer who sells or delivers gasoline or aviation fuel to a purchaser shall collect from the purchaser the tax imposed by this Act. R.S.O. 1990, c. G.5, s. 3.3 (1); 2025, c. 10, Sched. 7, s. 11. Retailer is agent (2) For the purposes of collecting the tax, the retailer is an agent of the Minister. 1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

3.4 (1) Every retailer who purchases gasoline or aviation fuel from a wholesaler shall pay to the wholesaler the tax imposed by this Act on the purchaser. 1992, c. 9, s. 3; 2025, c. 10, Sched. 7, s. 11. Collection by wholesaler (2) Every wholesaler who sells gasoline or aviation fuel to a retailer shall collect from the retailer the tax imposed by this Act on the purchaser. 1992, c. 9, s. 3; 2001, c. 23, s. 108; 2025, c. 10, Sched. 7, s. 11. Wholesaler is agent (3) For the purposes of collecting the tax, the wholesaler is an agent of the Minister. 1992, c. 9, s. 3. Exception (4) Subsections (1) and (2) do not apply in respect of a retailer who is a collector or an importer. 1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992 2001, c. 23, s. 108 - 5/12/2001 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

3.5 (1) Every wholesaler who collects tax under section 3.4 shall pay the tax to the collector or importer from whom the wholesaler purchased the fuel. Exception (2) Subsection (1) does not apply to a wholesaler who is a collector or importer. 1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992

3.6 Every collector, importer, wholesaler or retailer 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 in an amount equal to three times the amount of tax that the collector, importer, wholesaler or retailer should have collected in accordance with this Act. 1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992

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. 1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992

3.8 (1) An assignment of book debts by a collector or registered importer does not include the portion of the book debts that the collector or importer as agent of the Minister charged as tax to the person to whom the collector or registered importer sold gasoline or aviation fuel. R.S.O. 1990, c. G.5, s. 3.8 (1); 2025, c. 10, Sched. 7, s. 11. Duty of assignee (2) An assignee or other person who collects the book debts shall collect, remit and account under this Act and the regulations for the portion of the book debts mentioned in subsection (1). R.S.O. 1990, c. G.5, s. 3.8 (2). Assignee deemed collector (3) For the purposes of subsection (2), an assignee or other person who collects the book debts of the collector or registered importer shall be deemed to be a collector under this Act. R.S.O. 1990, c. G.5, s. 3.8 (3). Interpretation (4) For the purposes of this section, an assignment o…

4 (1) Repealed: 1992, c. 9, s. 4 (1). (2) Repealed: 1992, c. 9, s. 4 (1). Security, importer (3) At the time of entry into Ontario from outside Canada of aviation fuel or gasoline, every importer who is not a registered importer shall remit to the Minister, (a) an amount as security equal to the tax that the importer would be obliged to collect on the resale in Ontario of the aviation fuel or gasoline; and (b) an amount as a deposit equal to the tax that the importer subsequently would be liable to pay under section 2. R.S.O. 1990, c. G.5, s. 4 (3); 1991, c. 13, s. 3; 1992, c. 9, s. 4 (2); 1994, c. 18, s. 3 (5); 1998, c. 30, s. 41; 2025, c. 10, Sched. 7, s. 12. Payment (4) The remittance required by subsection (3) shall be made to a person authorized by the Minister and the authorized person shall forward it to the Minister in accordance with the requirements imposed by the Minister when…

4.1 (1) No person shall bring or cause to be brought into Ontario gasoline in bulk or aviation fuel in bulk unless the person is registered by the Minister as an importer. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 13. Application of subs. (1) (2) Subsection (1) does not apply to an importer who has remitted security in respect of the tax imposed by this Act (subsection 4 (3)) and filed a return (subsection 4 (5)) in respect of the gasoline or aviation fuel imported. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 11. Exemption (3) A registered importer is exempt from the application of subsection 4 (3) (remittance of security) and subsection 4 (5) (delivery of return). 1992, c. 9, s. 5. Application (4) Subject to section 7, every person who imports gasoline in bulk or aviation fuel in bulk is entitled to be registered as an importer and to be issued a certificate of registration upon appli…

4.2 (1) No person shall take or cause to be taken out of Ontario gasoline in bulk or aviation fuel in bulk unless the person is registered by the Minister as an exporter. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 13. Application (2) Subject to section 7, every person who proposes to take or cause to be taken out of Ontario gasoline in bulk or aviation 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. 1992, c. 9, s. 5; 1997, c. 19, s. 8 (1); 2025, c. 10, Sched. 7, s. 13. 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 gasoline or aviation fuel that the person exported out of Ontario d…

4.3 (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. 1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992

4.4 (1) Every registered importer shall collect the tax imposed by this Act from every person to whom the registered importer sells gasoline or aviation fuel. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 11. 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 under this Act. 1992, c. 9, s. 5; 1994, c. 18, s. 3 (6). 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. 1992, c. 9, s. 5; 1994, c. 18, s. 3 (6). Exception (4) Subsection (1) does not apply to require a registered importer to collect the tax from a collector in respect of gasoline or aviation fuel if the collector is not a purchaser of the gasoline or aviation fuel. R.S.O. 1990, c. G.5, s. 4.4 (4); 2025, c…

4.5 (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. 1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992

4.6 (1) Every driver of a motor vehicle operated by or on behalf of an interjurisdictional transporter who is an importer or exporter registered under this Act shall carry the original or a true copy of the certificate of registration issued to the importer or 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. 1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 1 (1). Delivery of copy to interjurisdictional transporter (2) An importer or exporter registered under this Act shall provide to each interjurisdictional transporter that the importer or exporter engages to transport gasoline or aviation fuel a true copy of the certificate of registration issued under this Act to the importer or exporter. 1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 1 (2); 2025, c. 10, Sched. 7, s. 11. Section Amendmen…

4.7 (1) Every interjurisdictional transporter who transports gasoline or aviation fuel into Ontario on behalf of an importer shall remit on behalf of the importer the security, tax and return required by subsections 4 (3) and (5), and, for the purposes of those subsections, the interjurisdictional transporter shall be deemed to be the importer. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 11. 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. 1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 2. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2004, c. 31, Sched. 16, s. 2 - 16/12/2004 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

4.8 (1) Every exporter shall transmit to the Minister information in the form and manner required by the Minister in respect of gasoline or aviation fuel that the exporter delivers or causes to be delivered to a person outside Ontario. 1997, c. 19, s. 8 (3); 1998, c. 30, s. 42 (1); 2025, c. 10, Sched. 7, s. 11. (2) Repealed: 1997, c. 19, s. 8 (3). Evidence of export and delivery (3) Every exporter who delivers or causes to be delivered gasoline or aviation fuel to a person outside Ontario shall provide to the Minister evidence that the gasoline or aviation fuel has been taken out of Ontario and of the delivery of the fuel outside Ontario. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 11. 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 if the gasoline or aviation fue…

4.9 Repealed: 2006, c. 33, Sched. L, s. 4. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2006, c. 33, Sched. L, s. 4 - 20/12/2006

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. 1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992

4.11 Every person who knowingly purchases or receives gasoline or aviation fuel from a person who is not a registered importer is guilty of an offence and on conviction is liable to a fine in an amount not less than the tax payable under this Act on the gasoline or aviation fuel so purchased by the person. 1992, c. 9, s. 5; 2025, c. 10, Sched. 7, s. 11. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2025, c. 10, Sched. 7, s. 11 - 01/07/2025

4.12 (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 the circumstances prescribed by the Minister, for, (a) an annual registration certificate; or (b) an Ontario trip registration certificate. 1996, c. 10, s. 6. Application (3) Subject to section 7, 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. 6; 1997, c. 19, s. 8 (4). Registration decals (4) Every interjurisdictional carrier who is registered by the Minister under clause (2) (a) is entitled to…

4.13 (1) Every person who contravenes subsection 4.12 (1) or (2) 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. Same, 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. Same registration decal (3) Every operator of a motor vehicle to which a valid registration decal is not affixed when so required 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 $1,000. 1996, c. 10, s. 6. Section Amendments wit…

5 (1) No person shall act as an interjurisdictional transporter unless the person is registered by the Minister as an interjurisdictional transporter. 1992, c. 9, s. 6. Application (2) Subject to section 7, 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. 1992, c. 9, s. 6; 1997, c. 19, s. 8 (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. 1992, c. 9, s. 6. Application of subs. (3) (4) Subsection (3) applies in respect of a proposed registration and in respect of an existing registration. 1992, c. 9, s. 6. Offence, failure to register (4.1) Every …

6 (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, registered importer, registered exporter, interjurisdictional carrier or interjurisdictional transporter under this Act or to ascertain the amount of security to be furnished by the person in accordance with subsection (2) or (2.1) and the person shall deliver to the Minister the information or additional information required by the Minister within the time specified in the Minister’s demand. 1996, c. 10, s. 7 (1); 2002, c. 22, s. 88. 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 calculated for the twelve-month period preceding the date of…

7 (1) The Minister may refuse to designate or register 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 or registration. 1992, c. 9, s. 6. Idem (2) The Minister may refuse to designate or register any person under this Act if the person fails to furnish security in accordance with section 6. 1992, c. 9, s. 6. Suspension or cancellation (3) The Minister may suspend or cancel the designation or registration of 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 the contravention of this Act or the regulations or of any condition or restriction conta…

8 (1) The Minister may demand that a person who is a manufacturer, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter deliver to the Minister a return in such form as the Minister requires for the purpose of administering this Act and the person shall do so on or before the day designated in the demand. 2002, c. 22, s. 89 (1). Idem (2) Every manufacturer, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter shall deliver to the Minister, without notice or demand, the returns required by this Act or the regulations at the prescribed times and in the prescribed manner. 1992, c. 9, s. 6; 1996, c. 10, s. 8 (2); 2002, c. 22, s. 89 (2). Certificate (3) Every person required to deliver a return under this Act shall verify the return by a certificate signed by the person or by the president, resident manager or r…

9 (1) Every collector, interjurisdictional carrier or importer shall, with a return required under section 8, transmit the amount of tax payable or payable and collectable by the collector, interjurisdictional carrier or importer. 1992, c. 9, s. 6; 1996, c. 10, s. 9 (1). Penalty (2) Every collector, interjurisdictional carrier or importer who transmits less than the amount of tax collectable or the tax payable by the person shall pay a penalty of an amount equal to 10 per cent of the tax collectable and 5 per cent of the tax payable by the person for the period covered by the return. 1994, c. 18, s. 3 (11); 1996, c. 10, s. 9 (2). Note: Subsection 9 (2), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 3 (11), applies with respect to any failure to transmit any tax collectable or payable on or after February 1, 1995. See: 1994, c. 18, s. 3 (25). Exception (3) Despite…

10 (1) A collector who has retained the amount of a refund applied for under this Act and who receives a statement of disallowance of the refund in the form approved by the Minister shall remit to the Minister the amount retained and disallowed, together with interest thereon at the prescribed rate for the period during which the amount was retained by the collector. 1992, c. 9, s. 6; 1994, c. 18, s. 3 (6); 1997, c. 19, s. 8 (1). Transmittal of amount (2) The collector shall remit the disallowed amount with the collector’s next return under this Act or on or before the date or within the period of time specified in the statement of disallowance. Application of subs. (1) (3) Subsection (1) applies despite an objection to or appeal of the disallowance. 1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994; 1997, c. …

10.1 Every person who is required to pay over to a collector or importer or to remit to the Minister the tax imposed by this Act and who fails to pay over or remit the tax is guilty of an offence and on conviction is liable to a fine of not less than an amount equal to 25 per cent of the tax and not more than an amount equal to twice the amount of the tax that should have been paid over or remitted. 1992, c. 9, s. 6; 1994, c. 18, s. 3 (6). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994

10.2 (1) For the purpose of ascertaining whether tax imposed by this Act has been paid on gasoline or aviation fuel, a person authorized for the purpose by the Minister may, without warrant, if the person has reasonable and probable grounds to believe that the motor vehicle contains evidence of a contravention of this Act, stop and detain any motor vehicle in Ontario capable of transporting gasoline in bulk or aviation fuel in bulk and may, (a) examine and take samples of the cargo being transported in the storage tank of the motor vehicle; and (b) examine the documents in the custody of the driver related to liability for tax on the gasoline or aviation fuel, and to the ownership of the motor vehicle and to the operator of the motor vehicle. 1992, c. 9, s. 6; 2025, c. 10, Sched. 7, s. 11, 13. Same (1.1) For the purposes of ascertaining whether the operator of a motor vehicle is an inter…

10.3 (1) Any person authorized by the Minister may, without a warrant, stop and detain a motor vehicle if the person has reasonable and probable grounds to believe that the motor vehicle is a qualified motor vehicle and may examine the following documents for the purposes of determining whether the operator of the motor vehicle is an interjurisdictional carrier and has complied with section 4.12: 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 type prescribed by the Minister that are in the driver’s custody. 4. Any documents in the driver’s custody that identify or confirm the identity of the operator or owner of the motor vehicle. 2004, c. 31, Sched. 16, s. 4. Offence, failure to stop (2) Every driver of a qualified motor vehicle wh…

11 (1) Where any person fails to make a return or remittance as required under this Act or the regulations or if the person’s returns are not substantiated by the person’s records, the Minister may make an assessment of the tax collectable by such person or of the tax, interest or penalty payable by such person, as the case may be, for which the person has not accounted and serve notice of the assessment on the person. R.S.O. 1990, c. G.5, s. 11 (1). Disallowance of refund (2) Where a person has, in accordance with this Act and the regulations, applied for or taken a refund and the claim is in whole or in part refused, the Minister shall cause to be served on the person a statement of disallowance in the form approved by the Minister and the statement shall specify the amount of the refund disallowed and the reasons therefor. R.S.O. 1990, c. G.5, s. 11 (2); 1997, c. 19, s. 8 (2). Remitta…

12 (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. 3 (15). Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act at a particular date is the amount by which, (a) the aggregate of, (i) the amount of all tax under this Act that is collectable or that is payable 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) the amount of all refunds taken under subsection 9 (3) that are disallowed by the Minister in respect of a period before that date, (iii.1) all amounts paid o…

13 (1) A person who is assessed for tax or a penalty or has paid a penalty under this Act or whose claim for a refund is disallowed under this Act is entitled to object to the assessment, payment or disallowance. 1992, c. 9, s. 8 (1). (1.1) Repealed: 1998, c. 30, s. 46 (1). Notice of objection (2) A person who objects under subsection (1) may, within 180 days from the day on which the penalty for which no assessment has been made is paid, or from the day of mailing of the notice of assessment or statement of disallowance, serve on the Minister a notice of objection in the form approved by the Minister. 1998, c. 30, s. 46 (2). Facts and reasons to be given (3) 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. Same (4) If a notice of objection does not full…

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. 112; 2005, c. 5, s. 30 (1); 2021, c. 4, Sched. 11, s. 13. 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. 112; …

14 (1) After the Minister has given the notification required by subsection 13 (7), a person who has served notice of objection under section 13 may appeal to the Superior Court of Justice to have the assessment, statement of disallowance or penalty vacated, varied or reassessed, but no appeal under this section shall be commenced after the expiration of ninety days from the date notice was mailed to the person under subsection 13 (7). 1992, c. 9, s. 9 (1); 1998, c. 30, s. 47 (1); 2001, c. 23, s. 113 (1). Appeal, how instituted (2) An appeal to the Superior Court of Justice shall be instituted by, (a) filing a notice of appeal with the court in the form approved by the Minister; (b) paying a fee to the court in the same amount and manner as the fee payable under regulations made under the Administration of Justice Act on the issue of a statement of claim; and (c) serving on the Minister …

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) Every manufacturer, collector, importer, exporter, interjurisdictional carrier, interjurisdictional transporter, wholesaler or retailer shall keep at their principal place of business records and books of account in such form and containing such information as will enable the accurate determination of the taxes collectable or payable under this Act. R.S.O. 1990, c. G.5, s. 15 (1); 1992, c. 9, s. 10 (1); 1996, c. 10, s. 12; 2002, c. 22, s. 91. Duty to keep records (2) Every person required to keep business records and books of account under subsection (1) shall maintain every such record or book of account, as well as any other document necessary to verify the information in such record or book of account for a period of seven years following the end of the fiscal year, unless written permission for their disposal is received from the Minister. 1992, c. 9, s. 10 (2). Invoice (3) Ev…

16 (1) Any person thereunto authorized by the Minister for any purpose related to the administration or enforcement of this Act may at all reasonable times 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 pursuant to this Act, and may, (a) audit or examine any books, records or anything else that relates or may relate to the tax imposed by this Act or the compliance of an interjurisdictional carrier with an agreement entered into under section 34; (b) examine the property described by an inventory or any property, process or matter, an examination of which may, in his or her opinion, assist the person in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax collec…

17 (1) Every person carrying aviation fuel in bulk or gasoline in bulk and the operator of every motor vehicle carrying such products, 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 aviation fuel or gasoline was obtained and the name and address of any person to whom the aviation fuel or gasoline so obtained was delivered or is to be delivered; (b) the quantity of aviation fuel or gasoline delivered or to be delivered to any person; (c) the use or intended use, if known, to be made of any aviation fuel or gasoline delivered or to be delivered from such motor vehicle. R.S.O. 1990, c. G.5, s. 17 (1); 2025, c. 10, Sched. 7, s. 6, 12. Detention (2) The Minister or a person authorized by the Minister may detain a motor vehicle…

18 (1) Any amount collected or collectable as or on account of tax under this Act by a collector 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 person’s property and from property held by any secured creditor that but for the security interest would be the person’s property and shall be paid over by the person in the manner and at the time provided under this Act and the regulations. 1998, c. 30, s. 48; 2024, c. 2, Sched. 19, s. 8 (3). Extension of trust (2) Despite any other 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 required under this Act, property of the collector or registered importer and property held by any secured creditor of the collector or registe…

19 (1) Upon default of payment of an amount assessed under section 11, (a) the Minister may bring an action for the recovery thereof in any court in which a debt or money demand of a similar amount may be collected, 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; and (b) the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person liable to make a payment or remittance under this Act 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…

19.0.1 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 19 (1) (a) for the recovery of any amount payable under this Act. 4. Issuance and execution of a warrant referred to in clause 19 (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. 18, s. 3. Section Amendments with date in force (d/m/y) 2011, c. 9, …

19.1 (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. 3 (18). 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. 3 (18). Amounts included and priority (3) The lien and charge conferre…

20 (1) When the Minister has knowledge or suspects that a person (a “third party”) is, or within 365 days will become, indebted or liable to make any payment to a person (a “tax debtor”) liable to make a payment or remittance under this Act, the Minister may, by registered letter or by letter served personally, require the third party to promptly pay to the Minister any money that is otherwise payable by the third party to the tax debtor in whole or in part during the 365 days after the third party receives the letter. 2001, c. 23, s. 116 (1). Idem (2) The receipt of the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. R.S.O. 1990, c. G.5, s. 20 (2); 1994, c. 18, s. 3 (7). Garnishment, loans and advances (2.0.1) If the Minister has knowledge or suspects that within 365 days, (a) a bank, credi…

21 (1) For the purposes of a prosecution under section 3.6, the Minister shall determine the amount of tax from such information as is available to the Minister and shall issue a certificate as to the amount, but, except where the Minister considers that there has been evasion or attempted evasion of this Act, the Minister shall not take into account a period of more than four years before the date of issue of the certificate in determining the amount of tax referred to in the certificate. 1992, c. 9, s. 14; 1998, c. 30, s. 51. Proof (2) In any prosecution under section 3.6, a certificate signed by the Minister or the Deputy Minister of Finance under subsection (1) is proof, in the absence of evidence to the contrary, of the amount of tax that should have been collected and of the authority of the person giving or making the certificate without proof of appointment or signature. 1992, c.…

22 Repealed: 1992, c. 9, s. 15. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 15 - 1/01/1992

23 (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 a tax imposed by this Act, destroys, alters, mutilates, hides or otherwise disposes of the records or books of account of a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, collector, importer, exporter, interjurisdictional carrier or interjurisdictional 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 account of a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, collec…

24 (1) Every person who contravenes any provision of this Act or the regulations for which no other penalty is provided is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000. Limitation period (2) Proceedings in respect of an offence against this Act or the regulations shall not be commenced more than six years after the date when the offence occurred or is alleged to have occurred. 1992, c. 9, s. 17. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 17 - 1/01/1992

25 Any officer, director or agent of a corporation who directed, authorized, assented to, acquiesced in or participated in the commission of any act which is an offence under this Act 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 convicted. R.S.O. 1990, c. G.5, s. 25.

25.1 (1) If a corporation has failed to collect tax under this Act or 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 was 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. 1992, c. 9, s. 18. 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 19 (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 t…

26, 27 Repealed: 1992, c. 9, s. 19. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 19 - 1/01/1992

28 (1) Where a person has remitted to the Minister a greater amount of money for a period than was required by this Act to be remitted for that period, or a greater amount than was payable by the person, the Minister shall either refund the overpayment or, at the option of the Minister, apply the amount of the overpayment to liability of the person with respect to a previous or subsequent period, in which latter case the Minister shall notify the person of such action. R.S.O. 1990, c. G.5, s. 28 (1); 1994, c. 18, s. 3 (9). Idem (2) Where an amount in respect of an overpayment is refunded or applied on other liability, interest at such rate as is prescribed by the regulations computed and compounded daily shall be paid or applied thereon, (a) for the period commencing on the day the overpayment arose and ending with the day of refunding or application on other liability, in the case of an…

28.1 (1) A retailer who is eligible for the purposes of this subsection and sells gasoline to persons exempt from the payment of the tax imposed by this Act under paragraph 3 of subsection 9 (1) of Regulation 533 of the Revised Regulations of Ontario, 1990 (General) may apply to the Minister through the collector from whom the retailer purchased the gasoline for a refund of amounts paid on account of tax by the retailer in respect of the gasoline. 2004, c. 31, Sched. 16, s. 6. Eligible retailer (1.1) A retailer is eligible for the purposes of subsection (1) if the retailer carries on business, (a) on a reserve, as defined in the Indian Act (Canada); or (b) in an Indian Settlement located on Crown land, the Indian inhabitants of which are treated by the federal Department of Indian Affairs and Northern Development in the same manner as Indians residing on a reserve. 2004, c. 31, Sched. 16…

28.1.1 Repealed: 2025, c. 10, Sched. 7, s. 9. Section Amendments with date in force (d/m/y) 2022, c. 13, Sched. 2, s. 3 - 14/04/2022 2025, c. 10, Sched. 7, s. 9 - 01/07/2025 Adjustments for temperature

28.2 (1) An eligible retailer who purchases gasoline 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 gasoline is purchased) on account of tax in respect of the gasoline. Application by eligible wholesaler (2) An eligible wholesaler who is not designated a collector and who purchases gasoline 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 gasoline is purchased) on account of tax in respect of the gasoline. Same (3) The applica…

29 (1) The Minister may deny all or part of the amount of a refund claimed under this Act, and may impose a penalty in an amount not more than the amount denied, if a material fact is misrepresented on or in connection with the application or in a document referred to in or delivered in support of the application. 1992, c. 9, s. 20; 1998, c. 30, s. 56. Offence (2) Every person who, by deceit, falsehood or any other fraudulent means, obtains or attempts to obtain a refund under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000, to which may be added a fine of not more than double the amount of the refund the person obtained or sought to obtain, or to imprisonment for a term of not more than two years, or to both. 2006, c. 33, Sched. L, s. 8. Section Amendments with d…

30 Where, owing to special circumstances, it is considered inequitable that the whole amount of interest imposed by 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. G.5, s. 30.

31 (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 purposes of this Act; or (b) knowingly allow any person to inspect or to have access to any book, record, writing, return or other document 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 book, record, writing, return or other document obtained by or on behalf of the Minister for the p…

31.1 (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 person who is registered under the Act as an importer. 4. Each person who is registered under the Act as an exporter. 5. Each person who is registered under the Act as an interjurisdictional transporter. 2004, c. 31, Sched. 16, s. 7. Exception (2) Despite subsection (1), the Minister shall not disclose a person’s name or address if, in the Minister’s opinion, the disclosure is not necessary for the purposes of this Act. 2004, c. 31, Sched. 16, s. 7. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 16, s. 7 - 16/1…

32 (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 gasoline, aviation fuel or propane 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 gasoline, aviation fuel or propane 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 t…

32.1 (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. 118. 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. 118. 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. 118. 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 intended…

33 (1) The Lieutenant Governor in Council may make regulations, (a) providing for the furnishing of information relating to the sale or delivery of gasoline or aviation fuel that is exempt from the tax imposed by this Act; (b) 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; (b.1) defining any word or expression used in this Act that has not already been defined in this Act; (c) excluding products from this Act; (d) designating products to be aviation fuel; (e) exempting any class of persons from the payment of the tax imposed by this Act and establishing the procedure that any class of persons must follow to secure exemption from tax; (e.1) establishing requirements for retailers to meet in order to sell or deliver gasoline to persons exempt from the payment of tax imposed by this Ac…

33.1 (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. 8 (9). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 8 (9) - 10/10/1997

34 (1) In this section, “fuel” means gasoline, or an alternative fuel. 2023, c. 8, Sched. 4, s. 6; 2023, c. 21, Sched. 4, s. 4. Reciprocal agreement (2) 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 interjurisdictional carriers who use in Ontario fuel on which a tax has been paid to the other jurisdiction, on condition that the other jurisdiction grants equivalent privileges with respect to fuel that is used there and on which a tax has been paid to Ontario. R.S.O. 1990, c. G.5, s. 34 (2). International Fuel Tax Agreement (3) The Minister may join the International Fuel Tax Agreement. R.S.O. 1990, c. G.5, s. 34 (3). Other agreements (4) The Minister may enter into a co-operative agreement with any other jurisdiction to permit base jurisdiction licensing of interjurisdictio…