Gasoline used in unlicensed business equipment

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?

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.

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

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.