Gasoline used in unlicensed business equipment 

Ministry of Finance, Government of Ontario

Applies only to: Ontario

If you buy gasoline for equipment that does not need to be licensed in Ontario you could be eligible for a refund on the tax you paid. You must meet the following conditions:

  • Equipment used does not need licensing under the Highway Traffic Act
  • Equipment is used in Ontario for business purposes
  • Equipment is not used for recreation
  • Tax on gasoline used was paid to Ontario
  • Complete written proof of gasoline purchases

You must apply within 4 years from the date you paid the tax.