Gasoline used in unlicensed business equipment
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 of the date you paid the tax.