![]() Gasoline tax is collected by ministry designated collectors at the wholesale level and is included on the invoice to the retailer. Visiting armed forces with respect to gasoline or aviation fuel used in their service vehicles, aircraft and vessels.First Nations Individuals and bands (as defined in the federal Indian Act who acquire gasoline, aviation fuel or propane on a reserve for their exclusive use.Persons serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families, provided such persons are not Canadian citizens or permanent residents of Canada and are assigned to duty from the state they represent.Read on: investigating cartels - gas prices Who pays gasoline tax?Īll consumers of gasoline products in Ontario must pay gasoline tax, no matter how they plan to use the products, except: The federal government, through the Competition Bureau, ensures fair competition in gasoline markets. The Ontario Ministry of Energy, Northern Development and Mines monitors gasoline prices across Ontario and provides data on these prices. Since 2004, a portion of the gasoline tax is given to municipalities for public transit. The lower rate of tax for Northern Ontario applies where the purchaser takes possession of the purchased fuel in Northern Ontario and the purchased fuel is transferred into the fuel tank of an aircraft in Northern Ontario. *Northern Ontario is defined as the geographic areas of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, and Timiskaming. *Beginning January 1, 2020, in Northern Ontario 4.3¢ per litre of propane (for automotive use only).Effective July 1, 2022 until December 31, 2023, the gasoline tax rate on unleaded gasoline will be reduced from 14.7 cents per litre to 9.0 cents per litre, representing a cut of 5.7 cents per litre.This means that persons who purchase or receive delivery of gasoline products for their consumption (or for someone else at their expense) must pay the gasoline tax. Generally, Ontario imposes a direct tax on gasoline products, which is payable by consumers. The Ontario Ministry of Finance is responsible for administering the Gasoline Tax Act (the Act). This overview provides general information on Ontario's gasoline tax rules it should not be considered as a substitute for the Gasoline Tax Act and Regulations. Read more if you are a First Nation purchaser of gasoline. ![]() Read more if you are a First Nation gasoline retailer. Tab to close the table of contents and return to the book.Īs of January 1, 2020, First Nation people, bands, Tribal Councils and band empowered entities will no longer require the Certificate of Exemption (Ontario Gas Card) as proof of entitlement to purchase tax‑exempt gasoline from authorized, on‑reserve retailers. Frequently Asked Questions about the Tax Agreement - Fuel Tax and Gasoline Tax.Frequently Asked Questions about unverifiable losses - Fuel Tax and Gasoline Tax. ![]() ![]()
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