Refund of the Ontario Provincial Tax on personal purchases of Gasoline Fuel and Diesel

The Ontario Provincial Legislation, namely the Gasoline Tax Act, provides an exemption of the provincial tax on gasoline and diesel fuel to certain categories of accredited foreign representatives. The Ministry of Revenue, which administers the Gasoline Tax Act, is responsible for processing refund applications.

About the refund process

The refund is administered in accordance with the Gasoline Tax Act Bulletin on gasoline purchased in Ontario and used exclusively by a person serving in or employed by a diplomatic or consular post, or by their spouse or a family member accredited with Global Affairs Canada.

This refund is not available for a Canadian Citizen, a permanent resident of Canada or for locally-engaged personnel.

How to obtain a refund?

To obtain a refund of the Gasoline Tax, eligible diplomats must complete the appropriate form Application for Refund - Tax Exempt Usage (TEU) (PDF Version, 275 KB)^{Footnote *} by consulting the Guide for Completing the Application for Refund Summary and Schedule and return it to the Ministry of Revenue at the adress below:

Ministry of Revenue
Motor Fuels and Tobacco Tax
33 King Street West, PO Box 625
Oshawa ON L1H 8H9

Enquiries: Toll free 1 866 ONT-TAXS (1 866 668-8297)

Records Retention and Time Limit

Refund application must be received within four years from the date of the the purchase. All records, documents and receipts pertaining to the tax refund claim must be kept for seven years for audit purposes.

Enquiries

General enquiries regarding this privilege, including questions concerning its application to categories of foreign representatives, can be directed to the Privileges and Immunities Unit of the Office of Protocol at 343-203-3002.