Ontario Ministry of Finance – Tax Refund for a Power Take Off – Gasoline used in unlicensed business equipment


The Government of Ontario provides businesses which buy gasoline for unlicensed equipment – such as equipment for farming, construction or manufacturing – a refund of the gasoline tax they have paid.


Applicants must be businesses, who:

  • Used the gasoline in Ontario for business, industrial or institutional purposes
  • Paid tax to Ontario on the gasoline used,
  • Used an equipment which is not licensed or required to be licensed under the Highway Traffic Act.

Documentation Needed:

Applicants must:

  • Submit an application,
  • Support their claim for a refund with all records of gasoline use (a gasoline issue sheet, individual tickets or receipts that record the amount of gasoline used for unlicensed business equipment).

For refunds over $500 in a calendar year:

  • Include all supporting documents with their application.
  • Their records need to clearly prove the amount they are claiming for a refund.

For refunds of $500 or less in a calendar year, applicants:

  • do not need to send supporting documents with their application.
  • must keep their records for seven years in case the ministry audits.

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