Tax refund for power takeoff equipment (XE8)

Eligibility for the Ontario Gasoline Tax Refund Program for Power Take Off operations is determined by specific operational and licensing conditions.

• The motor vehicle must be licensed under the Highway Traffic Act.
• The use of the auxiliary equipment must occur in Ontario.
• The auxiliary equipment must be powered using the same fuel tank that is used to power the motor vehicle.
• The power from the auxiliary equipment must not be used to propel the motor vehicle.
• The motor vehicle must not be principally used to transport passengers.
• The auxiliary equipment must not be used for personal use, pleasure or recreation.
• Tax must have been paid to Ontario for the fuel used during the PTO operation.

Who is eligible?

Who is not eligible

• Companies using auxiliary equipment for personal use, pleasure, or recreation
• Companies using auxiliary equipment to transport passengers

Eligible expenses

This grant provides refunds on gasoline tax for auxiliary equipment powered using a vehicle's main fuel tank. Eligible activities involve the operation of various types of auxiliary equipment in Ontario using clear fuel, gasoline, or propane.

• Operation of cement mixers.
• Use of aerial buckets, lifts, and cranes.
• Operation of refrigeration units.
• Powering vacuum, pumps, and blowers.
• Activities undertaken by paper shredders.
• Jobs conducted using ready mix trucks.
• Functional tasks by vacuum/hydro vac trucks over 300 - 599 horsepower.
• Execution of tasks using cranes rated over 11 tons capacity.
• Utilization of hydracrete pumps and heavy tow trucks.
• Engagements involving hydraulic excavators with a license plate (Gradall).
• Operational movements within carpet/duct cleaning and mobile washing.
• Use of fire vehicles for official duties.
• Engagement with garbage packers (Front/Rear or Side Loaders).
• Employment of blower operations.
• Loading and dumping procedures with licensed vehicles.
• Use in lugger unit operations.
• Implementation in mobile feed mills.
• Pumping operations.
• Temperature regulation with reefer/temperature controlled units.
• Activities with roll off unit vehicles.
• Salting/sanding processes using licensed equipment.
• Application via stone slingers.
• Utility vehicle tasks like aerial buckets, cranes, digger derricks, and tow trucks up to 11 tons capacity.
• Waste disposal/recycling activities.
• Drilling operations on well sites.
• Usage in winch cable truck duties.
• Auto transport services involving licensed units.
• Foam spraying processes.
• Line painting work assignments.
• Loading via log loaders.
• Street sweeping engagements.
• Delivery or transport processes using water trucks.

Eligible geographic areas

This tax refund is available for applications specific to operations within Ontario, Canada. The program is designed to support companies operating auxiliary equipment powered by a licensed motor vehicle in Ontario.

• Businesses and organizations operating within the province of Ontario.

• The motor vehicle must be licensed under the Highway Traffic Act.
• The auxiliary equipment must be used in Ontario.
• The auxiliary equipment must be powered using the same fuel tank as the motor vehicle.
• The power from the auxiliary equipment should not be used to propel the motor vehicle.
• The motor vehicle should not be primarily used to transport passengers.
• The auxiliary equipment should not be used for personal use, pleasure, or recreation.
• Tax must have been paid to Ontario for the fuel used during the PTO operation.

Here are additional relevant details for this grant:

• You must file for a refund within four years from the date the tax was paid.
• Refunds below $500 do not require supporting records but must be retained for seven years for potential audits.
• To expedite refunds, you can opt for direct deposit.
• All documentation relating to the refund must be kept for seven years in case of an audit.
• Applicants may need to provide proof of vehicle registration, equipment ownership, or lease arrangements, and PTO activity.