Taxes

• Every gasoline purchase includes a tax of 14.7 cents per liter, to be paid to the minster of finance. The tax on leaded gasoline, along with the 14.7 gas tax, includes an extra 3 cents per liter. The tax on aviation fuel is 2.7 cents per liter. The propane tax is 4.3 cents per liter. According to the Gasoline Tax Act, carriers that acquire natural gas don't have to pay tax if the gas is “used by the interjurisdictional carrier (one that can move outside of Ontario) ... to generate power in a qualified motor vehicle.” All taxes must be paid at the time of purchase. Anyone who does not pay the tax at the required time is subject to a fine of $200 or more, depending on how much tax is owed.
  
  

Fuel Exports

• The only people allowed to take gasoline, aviation fuel or propane in bulk out of Ontario are exporters. Exporters must be registered by the minister of finance. Those who fail to comply will be charged the tax that would have been paid on the gasoline, aviation fuel or propane had they not taken it out of Ontario. Also, offenders will be fined $200 to $10,000 plus an amount equal to three times the tax that would have been payable if the gasoline, aviation fuel or propane had not been taken out of Ontario.
  
  

Demand for Information

• At anytime the minister may demand information from any manufacturer, collector, registered importer or exporter, or interjurisdictional carrier or transporter, and he must deliver the information requested to the minister in the time the minister decides. The minister will demand security in the form of $1 million (Canadian) or three months tax collection from an exporter (whichever is greater), and $500,000 or three months tax collection from an importer (whichever is greater).
  
  

Overpayment

• If a person overpays the minister, the minister will have the option to either pay her back or apply the overpayment to the next pay period, or if money is owed on a previous period, it will be applied to that. An application for the refund must be made by the overpayer if he is to receive the refund.
  
  

Regulations, Forms and Fees

• The minister may at any time establish any forms he chooses, along with fees for the forms. The minister may also make regulations related to records, refunds, information, prescribing conditions and restrictions, governing issuance and use of registration decals, and any other regulations that are related to maintaining the gas act.