Gasoline

• All collectors, registered importers, exporters, and interjurisdictional transporters must file a return.
• Tax is collected from consumers by retailers who pay the tax to designated wholesalers for remittance to the Ministry.

Aviation Fuel

• Tax is due when aviation fuel is purchased by, or delivered to a purchaser, or when transferred into the fuel tank of an aircraft.

Propane

• Tax is payable when purchased or received in Ontario for use in a licensed motor vehicle.
• Tax is collected from consumers by retailers who pay the tax to designated wholesalers for remittance to the Ministry.