Tax refund for power takeoff equipment
Refund for Ontario gasoline tax paid for auxiliary equipment
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 on tax paid for fuel to operate auxiliary equipment such as cement mixers, aerial buckets, lifts and cranes or refrigeration units, power vacuums, pumps and blowers.
Eligibility criteria
- The motor vehicle must be licensed under the Highway Traffic Act
- 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 in respect of the fuel used during the PTO operation
Who is eligible
- Interjurisdictional carriers licensed under the International Fuel Tax Agreement (IFTA)
Who is not eligible
- Companies using auxiliary equipment for personal use, pleasure, or recreation
- Companies using auxiliary equipment to transport passengers
Eligible expenses
- Purchase of clear diesel fuel, gasoline, or propane used for a PTO operation
- Purchase of auxiliary equipment eligible for a refund
- Fuel tax paid to Ontario in respect of the fuel used during the PTO operation
Eligible projects & activities
- Auxiliary equipment added to a licensed motor vehicle that uses clear diesel fuel, gasoline, or propane to operate PTO equipment such as cement mixers, aerial buckets, lifts, cranes, refrigeration units, power vacuums, pumps, and blowers.
Eligible geographic areas
- Ontario
Evaluation & selection criteria
- 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.
How to apply
- Download the application form relevant to your claim period
- Refer to the accompanying guide for completing the application
- Complete the application and mail it to the Ministry of Finance
- Send your application package to the Ministry of Finance at the address noted below
- Keep one copy of your application for your records
- If applicable, request direct deposit for faster refunds
- Maintain accurate and verifiable records of fuel purchases to support the refund claim
Additional information
- Keep accurate and verifiable records of your fuel purchases to support a PTO refund claim.
- Ensure that purchase invoices include details such as seller's name and address, selling price per litre, tax charged, quantity purchased, and date of sale.
- Have additional records to demonstrate fuel disbursements, including monthly summaries, breakdown by licensed vehicles, and verifiable information like inventory reconciliation reports.
- Retain all records to support your refund claim for seven years after applying, in case of an audit.
- Be prepared to provide proof of vehicle registration, equipment ownership or lease arrangements, and PTO activity if requested.
Apply to this program
