Tax Refund for a Power Take Off Equipment

Overview of the Tax Refund for a Power Take Off Equipment program:

A power take off (PTO) operation refers to auxiliary equipment added to a licensed motor vehicle that uses clear diesel fuel, gasoline or propane from the vehicle's fuel tank(s) to operate PTO equipment, such as, cement mixers, aerial buckets, lifts, and cranes, refrigeration units, power vacuums, pumps and blowers. If you paid tax on fuel used in Ontario to operate auxiliary PTO equipment, you may be eligible for a refund.

Benefits of the Tax Refund for a Power Take Off Equipment program:

• Tax refund value depending on the equipment:
  • 40% Vacuum/Hydro Vac Trucks over 600hp
  • 30% Paper Shredders andReady Mix Trucks
  • 25% Vacuum/Hydro Vac Trucks over 300 - 599hp
  • 20% Cranes Rated over 11 tons capacity, Hydracrete Pump, Tow Trucks (Heavy Tows), Hydraulic excavator with license plate (Gradall)
  • 15% Blower, Vacuum/Hydro Vac trucks up to 299hp
  • 10% Carpet/Duct Cleaning & Mobile Washingm, Fire Vehicles, Garbage, Packers (Front/ Rear or Side Loaders), Loading/ Dumping, Lugger Unit, Mobile Feed Mills, Pumping, Reefer/ Temperature Controlled, Roll Off Unit, Salting/Sanding, Stone Slingers, Utility Vehicles (Aerial Buckets, Cranes Rated up to 11 tons capacity, Digger Derrick, Tow Trucks), Waste Disposal/ Recycling, Well Drilling, Winch Cable Truck
  • 5% Auto Transport, Foam Sprayers, Line Painters, Log Loaders, Street Sweepers, Water Trucks

Eligibility criteria of the Tax Refund for a Power Take Off Equipment program:

• Records and receipts
• You must have accurate and verifiable records of your fuel purchases to support a PTO refund claim. Purchase invoices must show:
• The name and address of the seller
• The selling price per litre
• The amount of tax charged
• The quantity of product purchased, and
• The date of the sale.
• Additional records must also accompany refund claims for this period to demonstrate fuel disbursements. These records are to be:
• A monthly summary of all fuel issues covering the entire claim period
• Entries broken down by each licensed vehicle included in the claim, and
• Based on verifiable information that may include inventory reconciliation reports from bulk storage facilities, daily disbursement logs, receipts from retail fuel outlets, and issue tickets from card lock systems.
• Invoices must be receipted or attach other proof of payment such as copies of canceled cheques or a statement of account.