2 (1) Every purchaser shall pay to the Minister a tax at the rate of, (a)  Repealed:  2005, c. 31, Sched. 7, s. 1 (1). (b)  14.3 cents per litre on all clear fuel received or used by a purchaser in Ontario other than clear fuel received or used by a purchaser to operate railway equipment operated on rails in connection with a public transportation system. (c)  Repealed:  2005, c. 31, Sched. 7, s. 1 (3). (d)  4.5 cents per litre on all fuel received or used in Ontario to propel railway equipment on rails in connection with and as part of a public transportation system, including any product excluded from this Act by the provisions of this Act or the regulations.  1991, c. 49, s. 2; 1994, c. 18, s. 2 (4); 2005, c. 31, Sched. 7, s. 1 (1-4); 2008, c. 19, Sched. H, s. 1 (1). Temporary reduction to rate, clear fuel (1.1) Despite clause (1) (b), the tax on clear fuel provided for in that clause shall be reduced by 5.3 cents per litre of clear fuel if, (a)  the tax is payable during the period beginning on July 1, 2022 and ending on June 30, 2024; or (b)  the tax is payable after that period, but the clear fuel in respect of which the tax is payable was purchased by a retail dealer during that period. 2022, c. 13, Sched. 1, s. 1; 2022, c. 23, Sched. 2, s. 1; 2023, c. 21, Sched. 3, s. 1. Payment of tax (2) Subject to subsection (3), the tax imposed by subsection (1) shall be paid to the Minister in accordance with section 11, (a)  at the time the clear fuel is supplied to the purchaser; (b)  if the clear fuel is acquired by the purchaser outside Ontario in the fuel tank of a motor vehicle, at the time the fuel is used in Ontario; or (c)  if the clear fuel is imported into Ontario by an importer who is also a purchaser, at the prescribed time and in the prescribed manner.  1991, c. 49, s. 2; 1994, c. 18, s. 2 (4). Calculation of tax, clear fuel (2.1) Where clear fuel is acquired and held in storage by a purchaser in Ontario prior to the effective date of an increase in the tax rate imposed by subsection (1) and where the clear fuel is to be used in a manner other than that permitted for the purposes of section 4.11 on or after the effective date of the increase in the tax rate imposed by subsection (1), the purchaser shall remit to the Minister in the prescribed manner the amount determined by the following formula: A = R × V where: A  is the amount of the tax to be remitted; R  is the difference between the tax rate at the time the clear fuel is acquired and the tax rate at the time the clear fuel is used; and V  is the volume of clear fuel, in litres, held in storage on the effective date of the tax increase. 1994, c. 18, s. 2 (7); 2005, c. 31, Sched. 7, s. 1 (5). Products used as clear fuel (3) Every person is liable to pay to the Minister a tax at the rate imposed by this Act upon a purchaser of clear fuel in respect of, (a)  a product excluded from this Act by the regulations, or a fuel that is not clear fuel, that the person places in a fuel tank of a motor vehicle to which a number plate is attached as required by the Highway Traffic Act; or (b)  fuel that is not clear fuel that the person places in a fuel tank of a motor vehicle or vessel if the motor vehicle or vessel is operated or intended to be operated principally for the pleasure or recreation of its owner or operator.  1991, c. 49, s. 2; 1994, c. 18, s. 2 (4); 2008, c. 19, Sched. H, s. 1 (2, 3). (3.1) Repealed: 2013, c. 2, Sched. 7, s. 2. Remittance of tax (4) Every person liable to tax under subsection (3) shall remit the tax forthwith to the Minister in the prescribed manner.  1991, c. 49, s. 2; 1994, c. 18, s. 2 (4). Measuring volume and calculating tax (4.1) The tax imposed by this Act shall be computed in accordance with the following rules: 1.  If the volume of fuel is measured by the adjusted temperature method for the purpose of determining price, the volume of the fuel shall be measured using that method for the purpose of computing amounts in respect of the tax imposed by this Act. 2.  If the volume of fuel is measured by the unadjusted temperature method for the purpose of determining price, the volume of the fuel shall be measured using that method for the purpose of computing amounts in respect of the tax imposed by this Act. 3.  A person who is a collector or wholesaler shall use the same method of measuring the volume of fuel on all sales to the same person during the same year.  1998, c. 30, s. 2 (1). Exception (4.2) Despite subsection (4.1), a person who is a collector or wholesaler may change to the other method of measuring the volume of fuel on sales to a particular person, (a)  if a change in method is made only once; and (b)  if the determination of the amount of tax in respect of sales after the change in method is based on volumes measured by the new method.  1998, c. 30, s. 2 (1). Additional liability (5) The tax imposed by subsection (3) is in addition to any penalty imposed under this Act.  1991, c. 49, s. 2. Prohibited use of coloured fuel (6) No person shall place or cause to be placed any coloured fuel in a fuel tank of, (a)  a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; or (b)  a motor vehicle or vessel operated or intended to be operated principally for the pleasure or recreation of its owner or operator.  2008, c. 19, Sched. H, s. 1 (4). Use of coloured fuel (7) Coloured fuel may be used for any purpose prescribed by the Minister for the use of coloured fuel and for all purposes other than generating power in a motor vehicle or vessel referred to in subsection (6).  2008, c. 19, Sched. H, s. 1 (5). Prohibition, unauthorized fuel (7.1) No person shall place or cause to be placed any unauthorized fuel in a fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act.  1998, c. 30, s. 2 (3). Amounts in lieu of tax (8) Where any person selling fuel receives any payment made as or on account of the tax payable under this Act, (a)  the payment shall be dealt with and accounted for as tax under this Act; (b)  any person who fails to deal with and account for the payment in accordance with this Act and the regulations is liable to the same penalties and fines, and is guilty of the same offences, as would apply if the payment were the tax payable under this Act; (c)  the Minister may collect and receive the payment by the same remedies and procedures as are provided by this Act and the regulations for the collection and enforcement of the tax payable under this Act; and (d)  for the purposes of the assessment and collection of the payment, the person receiving the payment as or in lieu of the tax payable under this Act is deemed to be a collector.  1991, c. 49, s. 2. Offence (9) Every person who knowingly fails to pay the tax imposed by subsection (1) or (3) when required to do so by this Act or the regulations is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than double the amount of the tax that the person fails to pay.  1991, c. 49, s. 2. Idem (10) Every person who fails to comply with subsection (2) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $500.  1991, c. 49, s. 2. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 2 - 01/01/1992; 1994, c. 18, s. 2 (4, 7, 8) - 23/06/1994; 1998, c. 30, s. 2 (1) - 01/12/1996; 1998, c. 30, s. 2 (2, 3) - 18/12/1998 2002, c. 8, Sched. C, s. 2 - 18/06/2002; 2002, c. 22, s. 74
- 18/06/2002 2005, c. 31, Sched. 7, s. 1 (1, 3-5) - 15/12/2005; 2005, c. 31, Sched. 7, s. 1 (2) - 02/11/2001 2008, c. 19, Sched. H, s. 1 (1-5) - 27/11/2008 2013, c. 2, Sched. 7, s. 2 - 01/04/2014 2022, c. 13, Sched. 1, s. 1 - 14/04/2022; 2022, c. 23, Sched. 2, s. 1 - 08/12/2022 2023, c. 21, Sched. 3, s. 1 - 04/12/2023