Tax Exempt Usage - Gasoline Used in Unlicensed Business Equipment Refund

Overview of the Tax Exempt Usage - Gasoline Used in Unlicensed Business Equipment Refund program:

Provides tax refunds to Ontario businesses that purchased gasoline used in unlicensed equipment. Gasoline must have been used in Ontario for business purposes.

Benefits of the Tax Exempt Usage - Gasoline Used in Unlicensed Business Equipment Refund program:

• This program offers a tax refund to Ontario businesses purchasing gasoline for unlicensed equipment.
• Equipment that is eligible for the tax refund includes:
• Farming equipment (unlicensed tractors, combines)Construction equipment (unlicensed bulldozers, grazers)Forestry equipment (unlicensed skidders, slashers)Commercial fishing vesselsConstruction work boats

Eligibility criteria of the Tax Exempt Usage - Gasoline Used in Unlicensed Business Equipment Refund program:

• You need to register with the province if you intend to conduct business as a:
• Collector/wholesaler who collects tax (this category includes retail dealers of propane who buy tax-exempt propane for resale to customers)
• Importer of gasoline products in bulk
• Exporter of gasoline products in bulk
• Manufacturer of gasoline products
• Interjurisdictional transporter of gasoline in bulk into or out of Ontario
• Operator of commercial vehicles travelling into or out of Ontario that may be subject to the International Fuel Tax Agreement (IFTA) registration. See below for IFTA licensing information.