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Ontario Gasoline Tax Refund Program - Ontario - Canada
Open
Source verified October 7, 2026

Ontario Gasoline Tax Refund Program

Ontario gasoline tax refund support for eligible businesses
Latest source update
Last Update: October 11, 2026
Latest change: Ontario’s PTO allowance chart now lists volumetric cement trucks among the equipment types eligible for the allowance.
View change
PTO allowance chart expanded
Ontario updated the Tax refund for a power take-off page to include volumetric cement trucks in the PTO allowance chart. This changes the list of eligible equipment types for that allowance. Updated: August 04, 2026.
Funding available
Varies by project
Deadline
Unspecified
Location
Ontario, Canada
Who can apply

Authorized on-reserve gasoline retailers

See full eligibility

Overview

Ontario refund program for eligible gasoline tax claims, up to specific allowances and refunds. It covers tax-exempt use, tax-exempt sales, power take-off equipment, bad debts, lost or contaminated product, aviation fuel adjustments, and related retailer refunds.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Ensure financial sustainability
Eligible Funding
  • Varies by project
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • Ontario
Legal structures
  • All legal structures
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Indigenous Peoples
  • Canadians

Next Steps

1
Determine your project

Availability timeline

2026
Periods: 1

Activities funded

  • Tax-exempt gasoline use in Ontario.
  • Tax-exempt gasoline sales to eligible First Nations purchasers.
  • Power take-off fuel use in qualifying vehicles.
  • Refund claims for bad debts, lost or contaminated product, and aviation fuel tax adjustments.

Documents Needed

  • Completed application form for the relevant refund category.
  • Purchase invoices and proof of payment.
  • Supporting records for fuel use or sales.
  • Required vouchers or claim schedules, where applicable.
  • Additional documents requested by the Ministry of Finance.

Official resources

Official page

Ontario Gasoline Tax Refund Program

Program guide

Exporting fuel or gasoline products to the United States

First Nations purchases of tax-exempt gas

Tax refund for a power take-off

Application form

Application for Refund - Tax Adjustment Form (TAF) - Forms - Central Forms Repository (CFR)

Application for Refund Bad Debt (BDT) - Forms - Central Forms Repository (CFR)

Application for Refund Loss of Product (PRL) / Overpayment of Tax - Forms - Central Forms Repository (CFR)

Application for Refund Tax Exempt Sales (TES) - Forms - Central Forms Repository (CFR)

Application for Refund Tax Exempt Usage (TEU) - Forms - Central Forms Repository (CFR)

Supporting document

Information for on-reserve retailers who sell tax-exempt gas

Eligibility

Who is eligible?

  • Authorized on-reserve gasoline retailers
  • Bulk suppliers and registered exporters
  • Businesses using gasoline in unlicensed equipment
  • Businesses with qualifying PTO equipment

Who is not eligible

  • Businesses using gasoline in licensed vehicles, unless specifically allowed.
  • Claims for fuel used outside Ontario.
  • Claims for personal, pleasure, or recreational use.

Eligible expenses

  • Gasoline tax paid on eligible purchases.
  • Tax paid on qualifying fuel use or sales.
  • Eligible tax amounts related to approved refund categories.

Ineligible Costs and Activities

  • Claims filed after the four-year deadline.
  • Gasoline used outside Ontario.
  • Gasoline used in licensed vehicles, unless specifically allowed.
  • Fuel used for personal, pleasure, or recreational purposes, unless specifically allowed.

Eligible geographic areas

  • Ontario
  • Northern Ontario

How to apply

  • Download the application form relevant to your claim period
  • Refer to the accompanying guide
  • Complete the application and mail it to the ministry at the address noted below
  • Include any supporting documents and keep one copy for your records

Processing and Agreement

  • Applications are reviewed by the Ministry of Finance.
  • Supporting documents may be checked during verification or audit.
  • The ministry may request additional information if needed.
  • Refunds may be denied if the claim is incomplete or inaccurate.

Contacts

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Frequently Asked Questions about the Ontario Gasoline Tax Refund Program Program

What is the Ontario Gasoline Tax Refund Program?

Ontario refund program for eligible gasoline tax claims, up to specific allowances and refunds. It covers tax-exempt use, tax-exempt sales, power take-off equipment, bad debts, lost or contaminated product, aviation fuel adjustments, and related retailer refunds.

Who is eligible for the Ontario Gasoline Tax Refund Program program?

To be eligible for the Ontario Gasoline Tax Refund Program program, you must: Tax paid in Ontario Claim filed within four years Records kept for audit

What expenses are eligible under Ontario Gasoline Tax Refund Program?

Tax-exempt gasoline use in Ontario. Tax-exempt gasoline sales to eligible First Nations purchasers. Power take-off fuel use in qualifying vehicles. Refund claims for bad debts, lost or contaminated product, and aviation fuel tax adjustments.

Who can I contact for more information about the Ontario Gasoline Tax Refund Program?

You can contact Government of Ontario by email at commodity.tax@ontario.ca or by phone at 1-866-ONT-TAXS (668-8297).

Where is the Ontario Gasoline Tax Refund Program available?

The Ontario Gasoline Tax Refund Program program is available the province of Ontario.

Is the Ontario Gasoline Tax Refund Program a grant, loan, or tax credit?

Ontario Gasoline Tax Refund Program is a Tax Credits

Who are the financial supporters of the Ontario Gasoline Tax Refund Program?

Ontario Gasoline Tax Refund Program is funded by Government of Ontario