Bill 111 explained in plain English
Tax Relief at the Pumps Act, 2022
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd Parliament, 2nd Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
The Tax Relief at the Pumps Act, 2022, temporarily reduces provincial fuel tax on clear fuel and gasoline and establishes new procedures for tax refunds and reporting.
Bill 111, also known as the Tax Relief at the Pumps Act, 2022, temporarily reduces the provincial tax on clear fuel and gasoline. It provides a reduction of 5.3 cents per litre for clear fuel and 5.7 cents per litre for gasoline. This reduction applies to fuel purchased between July 1, 2022, and December 31, 2022, and also to fuel purchased after December 31, 2022, if it was acquired by a retail dealer or retailer during the specified period. The Act also introduces new rules for claiming refunds on overpaid fuel taxes related to this reduction and allows the Minister to require inventory reports from fuel dealers. The Act came into force on the day it received Royal Assent.
- Reduces the provincial tax on clear fuel by 5.3 cents per litre.
- Reduces the provincial tax on gasoline by 5.7 cents per litre.
- Specifies the period during which these tax reductions apply (July 1, 2022, to December 31, 2022, and for subsequent purchases if acquired during this period).
- Establishes new rules for claiming refunds for overpaid fuel tax related to these reductions.
- Allows the Minister to require retail dealers, wholesalers, distributors, importers, or collectors to submit fuel inventory reports.
- Grants the Minister regulatory power to address matters arising from the temporary tax reductions.
- Purchasers of clear fuel.
- Purchasers of gasoline.
- Retail dealers, wholesalers, distributors, importers, and collectors of fuel.
- The Minister of Finance (or their designate) for administration and enforcement purposes.
- Consumers who purchase fuel.
- Right to a reduced tax rate on clear fuel (5.3 cents per litre) during the specified period.
- Right to a reduced tax rate on gasoline (5.7 cents per litre) during the specified period (excluding leaded gasoline).
- Obligation for certain fuel dealers to provide inventory reports if required by the Minister.
- Procedures for retailers, wholesalers, and others to apply for refunds of overpaid fuel tax.
- The Act came into force on April 14, 2022, the day it received Royal Assent.
- The tax reduction for clear fuel and gasoline applies to tax payable from July 1, 2022, to December 31, 2022.
- Refund applications for overpaid clear fuel tax had deadlines of October 31, 2022, or December 15, 2022, depending on the applicant type, with provisions for extensions.
- Refund applications for overpaid gasoline tax had deadlines of October 31, 2022, or December 15, 2022, depending on the applicant type, with provisions for extensions.
- A reduction of 5.3 cents per litre in the provincial tax on clear fuel.
- A reduction of 5.7 cents per litre in the provincial tax on gasoline.
- Potential for refunds of overpaid fuel taxes.
- No interest is paid on refunds of excess tax payments related to the temporary reduction.
- The Minister can require inventory reports from fuel dealers for the administration or enforcement of the Fuel Tax Act.
- The bill does not explicitly outline new penalties for non-compliance with inventory reporting, but it falls under the general administration and enforcement of the Fuel Tax Act.
- The specific deadline for applying for refunds for overpaid clear fuel tax and gasoline tax can be extended by the Minister if there are mitigating circumstances.
- The Minister has the authority to prescribe later deadlines for refund applications.
- The Minister can make regulations to address any matters arising from the temporary tax reductions.
- The tax reduction on gasoline does not apply to leaded gasoline.
- The tax reduction on clear fuel does not apply to clear fuel used to operate railway equipment on rails in connection with a public transportation system.
- The bill does not specify the exact start date for the Minister's power to require inventory reports, only that it is related to the administration and enforcement of the Act.
- The exact amount of revenue forgone due to the tax reduction is not detailed in the provided text.
Amends the Fuel Tax Act to introduce a temporary reduction in tax on clear fuel, establish new procedures for claiming refunds for overpaid taxes on clear fuel, and grant the Minister the power to require inventory reports from fuel dealers.
Source: SCHEDULE 1
Amends the Gasoline Tax Act to introduce a temporary reduction in tax on gasoline (excluding leaded gasoline), establish new procedures for claiming refunds for overpaid taxes on gasoline, and grant the Minister regulatory powers related to these changes.
Source: SCHEDULE 2
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textProcess Snapshot
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
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