Gasoline used in unlicensed business equipment
Last Update: January 24, 2025
ON, Canada
Refund for Ontario gasoline tax paid for unlicensed equipment
Gasoline used in unlicensed business equipment at a glance
Eligible Funding
- No Condition
Timeline
- Open Date : November 14, 2019
Financing Type
Tax Credits
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Construction
- Manufacturing
Grant Providers
- Ontario Ministry of Finance
- Government of Ontario
Status
Open
Overview of the Gasoline used in unlicensed business equipment program
Get a refund for the tax paid for gasoline used in unlicensed manufacturing, construction or farming equipment.
Eligible projects & activities
The Ontario Gasoline Tax Refund Program supports activities involving the use of gasoline in unlicensed equipment specifically for certain business applications. The eligible activities revolve around essential operations in various economic sectors such as agriculture, construction, and manufacturing.
- Use of gasoline in unlicensed farm equipment for agricultural production.
- Utilization of gasoline in construction equipment that is not licensed for road use.
- Operation of manufacturing equipment with gasoline not meeting licensing requirements under the Highway Traffic Act.
Examples of admissible projects:
$ 8,000
Provision gasoline for unlicensed tractors for a large-scale dairy farm
$ 6,000
Secure gasoline for forklifts used in a manufacturing plant
$ 7,000
Purchase gasoline for unlicensed construction equipment for residential development
$ 3,000
Purchase gasoline for unlicensed irrigation pumps for a blueberry farm
$ 10,000
Acquire gasoline for unlicensed heavy machinery for a bridge construction project
Eligibility criteria of the Gasoline used in unlicensed business equipment program
To qualify for a refund under the Ontario Gasoline Tax Refund Program for gasoline used in unlicensed equipment, businesses must meet specific criteria related to their gasoline usage and documentation.
- The gasoline must be used in Ontario for business, industrial, or institutional purposes.
- The tax on the gasoline must have been paid to Ontario.
- The equipment using the gasoline must not be licensed or required to be licensed under the Highway Traffic Act.
- The equipment must not be used for recreation or pleasure.
- Accurate records of gasoline usage must be maintained to support the refund claim.
Who is eligible?
If you or your business buys gasoline for unlicensed equipment used in farming, construction, or manufacturing in Ontario, and you meet the specified refund conditions, you can apply for a refund of the gasoline tax paid.
Eligible expenses
Eligible projects for the Ontario Gasoline Tax Refund Program focus on the use of gasoline in unlicensed equipment for non-recreational business purposes. These activities support sectors such as farming, construction, and manufacturing.
- Use of gasoline in unlicensed farm equipment for agricultural operations in Ontario.
- Application of gasoline for construction equipment that is unlicensed under Ontario's Highway Traffic Act.
- Utilization of gasoline in manufacturing equipment that operates without a vehicle license in Ontario.
Eligible geographic areas
This grant is specific to Ontario as it involves gasoline tax paid for business operations within the province. The eligible geographical area for companies applying for this grant is limited to Ontario, Canada.
- Companies operating in Ontario, Canada.
Eligibility criteria of the Gasoline used in unlicensed business equipment program
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 to the Gasoline used in unlicensed business equipment program
1
Determine Eligibility
- Verify that you use gasoline in Ontario for business, industrial, or institutional purposes.
- Ensure that the equipment is not licensed or required to be licensed under the Highway Traffic Act.
- Confirm that you paid tax to Ontario on the gasoline used.
- Ensure the equipment is not used for recreation or pleasure.
- Keep all necessary records of gasoline use to support your claim for a refund.
2
Download Application
Download the "Application for Refund Tax Exempt Usage (TEU)" form.
3
Complete the Application
- Read all instructions carefully before completing the form.
- Fill out the application form accurately.
- Keep one copy of the completed application for your records.
4
Submit the Application
- Mail the completed application to the Ministry of Finance.
- Send the application package to: Ministry of Finance, 33 King Street West, PO Box 625, Oshawa ON L1H 8E9.
5
Include Supporting Documents (For refunds over $500)
Attach all necessary supporting documents proving the refund amount claimed.
6
Retain Records
- Keep all records and receipts related to gasoline purchases for seven years in case of an audit.
- Ensure records include a gasoline issue sheet and individual receipts for the gasoline used in unlicensed equipment.
Additional information
Here is additional relevant information for the Ontario Gasoline Tax Refund Program:
- It is essential to maintain accurate records for seven years, as the Ministry of Finance may conduct audits to verify claims.
- Refund claims must be submitted within four years from the date the gasoline tax was paid.
- For claims exceeding $500 in a calendar year, supporting documents must be included with the application.
- If claiming $500 or less in a calendar year, supporting documents are not required to be sent, but should be kept for potential audits.
Apply to this program
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