Starting January 1, 2020, the Ontario Gas Card will be discontinued. Instead, First Nation individuals will use their federally issued Certificate of Indian Status (Status Card) to purchase tax-exempt gasoline on reserve. Bands, Tribal Councils and band-empowered entities will use an exemption certificate issued by the Ministry of Finance.
Authorized on-reserve gasoline retailers should not charge Ontario gasoline tax to a purchaser who presents an Ontario-issued exemption certificate or their Certificate of Indian Status (Status Card), which includes the:
- laminated Certificate of Indian Status Card with no renewal date
- Secure Certificate of Indian Status Card
- Temporary Confirmation of Registration Document
Retailers should visually confirm that the Status Card belongs to the purchaser, unless it is a child using their parent’s Status Card.
Purchasers may use current Ontario Gas Cards until midnight, January 31, 2020.
Authorized on-reserve retailers pay the Ontario gasoline tax when purchasing gasoline from their bulk suppliers. Retailers can apply to the ministry for a refund of the gasoline tax on tax-exempt gas sold to qualifying First Nation purchasers.
For more information, please visit: ontario.ca/page/information-reserve-retailers-who-sell-tax-exempt-gas
Read frequently asked questions for retailers
If you need more information or assistance, contact the Ministry of Finance by:
- phone: 1-866-ONTTAXS (6688297)
- email: commodity.tax@ontario.ca