Gasoline used in unlicensed business equipment

Gasoline used in unlicensed business equipment

Refund for Ontario gasoline tax paid for unlicensed equipment
At a glance
Overview
Eligibility
Selection criteria
How to apply
Documents and links

At a glance

Eligible Funding
  • No Condition
Timeline
  • Open Date : November 14, 2019
Financing Type
Tax Credits
Eligible Industries
  • All industries
Grant Providers
  • Government of Ontario
  • Ontario Ministry of Finance
Status
Open

Overview

Get a refund for the tax paid for gasoline used in unlicensed manufacturing, construction or farming equipment.

Eligibility criteria

For this grant, you qualify for a refund if you meet the following conditions:

  • You used the gasoline in Ontario for business, industrial, or institutional purposes.
  • You paid tax to Ontario on the gasoline used.
  • The equipment used is not licensed or required to be licensed under the Highway Traffic Act.
  • The equipment is not used for recreation or pleasure.
  • You keep all records of gasoline use to support your claim for a refund.

Eligible expenses

There are eligible expenses for this grant. To qualify for a refund, you must have used gasoline in Ontario for business, industrial, or institutional purposes, paid tax to Ontario on the gasoline used, and used equipment that is not licensed or required to be licensed under the Highway Traffic Act.

  • Gasoline purchased for unlicensed equipment for farming, construction, or manufacturing purposes

Eligible projects & activities

There are projects and activities eligible for the Ontario Gasoline Tax Refund Program. Businesses or individuals who use gasoline in unlicensed equipment for farming, construction, or manufacturing purposes may qualify for a refund of the gasoline tax paid.

  • Gasoline used in unlicensed farming, construction, or manufacturing equipment

Evaluation & selection criteria

The Ontario Gasoline Tax Refund Program has specific evaluation and selection criteria that applicants must meet to qualify for a refund. The criteria include:

  • Using the gasoline in Ontario for business, industrial, or institutional purposes
  • Paying tax to Ontario on the gasoline used
  • Using equipment that is not licensed or required to be licensed under the Highway Traffic Act
  • Not using the equipment for recreation or pleasure
  • Keeping all records of gasoline use to support the refund claim

How to apply

  • Step 1: Determine if you qualify for the refund by meeting the specified conditions:
    • Using the gasoline in Ontario for business, industrial, or institutional purposes.
    • Having paid tax to Ontario on the gasoline used.
    • The equipment used is not licensed or required to be licensed under the Highway Traffic Act.
    • The equipment is not used for recreation or pleasure.
    • Keeping all records of gasoline use to support the refund claim.
  • Step 2: Download the Application for Refund Tax Exempt Usage (TEU) and carefully read and follow the instructions provided.
  • Step 3: Complete the application form accurately and submit it to the Ministry of Finance by mail.
  • Step 4: For refunds over $500 in a calendar year, include all supporting documents with your application to prove the amount claimed.
  • Step 5: For refunds of $500 or less in a calendar year, no supporting documents are required with the application, but keep records for seven years in case of an audit.
  • Step 6: Keep accurate records of gas purchases including a gasoline issue sheet and individual tickets or receipts for the amount of gasoline used for unlicensed business equipment.
  • Step 7: Retain all records to support the refund claim for seven years after applying in case of an audit by the ministry.

Documents and links

Gasoline used in unlicensed business equipment

Apply to this program