1 (1) In this Act, “adjusted temperature method” means the method of measuring the dispensed volume of gasoline, aviation fuel or propane by adjusting the volume to the volume at a reference temperature of 15 degrees Celsius, by means of a dispensing pump or other metering assembly that is equipped to effect the adjustment in accordance with the specifications established under the Weights and Measures Act (Canada); (“méthode de correction en fonction de la température”) Note: On January 1, 2024, subsection 1 (1) of the Act is amended by adding the following definition: (See: 2023, c. 21, Sched. 4, s. 1 (1)) “alternative fuel” means any type of fuel or energy, other than gasoline or fuel on which tax is imposed under the Fuel Tax Act, that is used to propel a motor vehicle; (“carburant de remplacement”) “assessment” includes a reassessment; (“cotisation”) “aviation fuel” means any gas or liquid that is sold to be used or is used to create power in an aircraft and any product that is designated to be aviation fuel by the regulations; (“carburant aviation”) “aviation fuel in bulk” means aviation fuel stored, transported or transferred by any means other than in a fuel tank of an aircraft or a motor vehicle in which aviation fuel for generating power in an aircraft or the motor vehicle is kept; (“carburant aviation en vrac”) “collector” means a person designated as a collector by the Minister under section 3; (“percepteur”) “debtor” means a person to whom a collector, registered importer, wholesaler or retailer has sold gasoline, aviation fuel or propane; (“débiteur”) “delivery” includes the physical transfer in Ontario of gasoline, aviation fuel or propane into the fuel tank of a motor vehicle or aircraft; (“livraison”) “driver” means the person having care and control of a motor vehicle whether that motor vehicle is in motion or not; (“conducteur”) “exporter” means a person who takes or causes to be taken out of Ontario gasoline in bulk, aviation fuel in bulk or propane in bulk and may be accountable for the tax on the gasoline, aviation fuel or propane to the jurisdiction receiving the gasoline, aviation fuel or propane; (“exportateur”) “fuel tank” means the receptacle that supplies the engine or turbine in a motor vehicle or aircraft; (“réservoir à carburant“) “gasoline” means any gas or liquid, other than hydrogen, methanol and natural gas, that may be used for the purpose of generating power by means of internal combustion and includes, (a)  aviation fuel, but only when it is used or intended to be used to generate power by means of internal combustion in a vehicle other than an aircraft, (b)  any of the products commonly known as diesel fuel, fuel oil, coal oil or kerosene, but only when the product is mixed or combined with a gas or liquid that is gasoline, (c)  every product that is otherwise excluded from this Act by the regulations, but only when the product is mixed or combined with a gas or liquid that is gasoline, (d)  ethanol that is or is intended to be mixed or combined with a gas or liquid that is gasoline but only if there is a requirement under Ontario Regulation 535/05 (Ethanol in Gasoline) made under the Environmental Protection Act or another statutory requirement that ethanol be mixed or combined with a gas or liquid that is gasoline, and (e)  any other substance except hydrogen, methanol and natural gas that is mixed or combined with a gas or liquid that is gasoline; (“essence”) “gasoline in bulk” means gasoline stored, transported or transferred by any means other than in a fuel tank of a motor vehicle in which gasoline for generating power in the motor vehicle is kept; (“essence en vrac”) “gross vehicle weight” means, (a)  the combined weight of the motor vehicle and load, or (b)  where the motor vehicle is drawing a trailer or trailers, the combined weight of the motor vehicle, trailer or trailers and load; (“poids brut du véhicule”) “importer” means a person who brings or causes to be brought into Ontario gasoline in bulk, aviation fuel in bulk or propane in bulk; (“importateur”) “interjurisdictional carrier” means a person who operates one or more qualified motor vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act; (“transporteur interterritorial”) “interjurisdictional transporter” means the registered owner of a motor vehicle, the operator or shipping agent of record of a vessel, the operator of railway equipment on rails or the owner or operator of a pipeline facility who engages in the transportation or transfer of gasoline in bulk, aviation fuel in bulk or propane in bulk and who operates for the purposes, (a)  one or more motor vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act, (b)  one or more vessels under the Canada Shipping Act, (c)  railway equipment on rails in connection with and as part of a public transportation system inside and outside Ontario, or (d)  a pipeline facility inside and outside Ontario; (“agent interterritorial”) “leaded gasoline” means gasoline that is not unleaded gasoline and includes premium leaded gasoline that conforms to Type 1, or regular leaded gasoline that conforms to Type 2, as described in Gasoline Automotive Standard CAN/CGSB-3.1-M87 of the National Standards of Canada as published by the Canadian General Standards Board or that conforms to such other gasoline automotive standard for premium leaded gasoline or regular leaded gasoline as is published in replacement thereof by the Canadian General Standards Board; (“essence au plomb”) “manufacturer” means a person who manufactures, blends, modifies or produces gasoline, propane or aviation fuel for distribution, sale or storage in Ontario; (“fabricant”) “Minister” means the Minister of Finance; (“ministre”) “motor vehicle” means a machine operated, propelled or driven otherwise than by muscular power; (“véhicule automobile”) “Northern Ontario” means the geographic areas named and described in Schedule 2 to Ontario Regulation 180/03 (Division of Ontario into Geographic Areas) made under the Territorial Division Act, 2002
as Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming; (“Nord de l’Ontario”) “operator” means, when used with reference to a motor vehicle other than a motor vehicle designed for use as a vessel, an aircraft or railway equipment operated on rails, (a)  the registered owner, if the motor vehicle is not leased to another person or, if leased, is leased to another person for not more than 30 consecutive days, (b)  the lessee, if the motor vehicle is leased for more than 30 consecutive days, unless the lessee has entered into a written agreement with the lessor in which the lessor agrees to account for the tax imposed by this Act on all gasoline used by the motor vehicle during the term of the lease, or (c)  the lessor, if the lessor has entered into a written agreement in which the lessor agrees to account for and remit to the Minister the tax imposed by this Act on gasoline used by the motor vehicle during the term of the lease; (“utilisateur”) “prescribed” means prescribed by the regulations made under this Act; (“prescrit”) “propane” means any product commonly known as liquefied petroleum gas that conforms to Grade 1 or Grade 2, as described in the Standard CAN/CGSB-3.14 of the National Standards of Canada as published by the Canadian General Standards Board or that conforms to such other liquefied petroleum gas standard as is published in replacement thereof by the Canadian General Standards Board and includes any substance added thereto; (“propane”) “propane in bulk” means propane stored, transported or transferred by any means other than in a fuel tank of a motor vehicle in which propane for generating power in the motor vehicle is kept; (“propane en vrac”) “purchaser” means a person who, within Ontario, purchases or receives delivery of gasoline, aviation fuel or propane for the person’s own use or consumption or for use or consumption by others at the person’s expense, or on behalf of or as agent for a principal who is acquiring the gasoline, aviation fuel or propane for use or consumption by the principal or by others at the principal’s expense and includes an interjurisdictional carrier who acquires or receives gasoline or propane for his, her or its own use or consumption or for the use or consumption of others at his, her or its expense; (“acheteur”) “qualified motor vehicle” means a motor vehicle, other than a recreational vehicle, that is, (a)  operated by an interjurisdictional carrier, (b)  powered by gasoline, hydrogen, natural gas or propane, Note: On January 1, 2024, clause (b) of the definition of “qualified motor vehicle” in subsection 1 (1) of the Act is amended by striking out “hydrogen, natural gas or propane” and substituting “or an alternative fuel”. (See: 2023, c. 21, Sched. 4, s. 1 (2)) (c)  used, designed or maintained for the transportation of persons or property and, (i)  has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii)  has three or more axles regardless of weight, or (iii)  draws a trailer or trailers when the combined weight of the vehicle and the trailer or trailers exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight, and (d)  operated or expected to be operated both inside and outside Ontario during a registration year; (“véhicule automobile admissible”) “recreational vehicle” means a motor vehicle, whether or not it draws a trailer or trailers, used as transportation without compensation and for personal or recreational purposes provided it is not used in connection with any business endeavour; (“véhicule de tourisme”) “registered gross vehicle weight” means the weight for which a permit has been issued under the Highway Traffic Act; (“poids brut enregistré du véhicule”) “registered importer” means an importer to whom a certificate of registration has been issued under this Act; (“importateur inscrit”) “registered owner”, in relation to a motor vehicle or trailer, means the person to whom a numbered permit for the motor vehicle or trailer has been issued under the Highway Traffic Act or would have been issued but for a reciprocal agreement between Ontario and another jurisdiction; (“propriétaire inscrit”) “regulations” means the regulations made under this Act; (“règlements”) “retailer” means a person who sells gasoline, aviation fuel or propane for use by a purchaser and not for resale; (“détaillant”) “tax” includes all penalties and interest assessed under this Act; (“taxe”) “unadjusted temperature method” means a method of measuring the dispensed volume of gasoline, aviation fuel or propane that does not adjust the volume to the volume at a reference temperature of 15 degrees Celsius; (“méthode traditionnelle”) “unleaded gasoline” means premium unleaded gasoline that conforms to Type 1, or regular unleaded gasoline that conforms to Type 2, as described in Gasoline Automotive Standard CAN/CGSB-3.5-M87 of the National Standards of Canada as published by the Canadian General Standards Board or such other gasoline automotive standard for premium unleaded gasoline or regular unleaded gasoline as is published in replacement thereof by the Canadian General Standards Board; (“essence sans plomb”) “vessel” means a ship, boat, barge or watercraft that is designed to move in or through water, but does not include an aircraft capable of operating on water or a motor vehicle moving on ice; (“bâtiment”) “wholesale”, in relation to the sale of gasoline, aviation fuel or propane, means for the purpose of resale; (“vente en gros”) “wholesaler” means a person who sells gasoline, aviation fuel or propane for the purpose of resale. (“grossiste”)  R.S.O. 1990, c. G.5, s. 1; 1991, c. 13, s. 1; 1992, c. 9, s. 1 (1, 2); 1994, c. 18, s. 3 (1-4); 1996, c. 10, s. 4; 1998, c. 30, s. 39; 2001, c. 23, s. 106; 2002, c. 22, s. 85; 2006, c. 9, Sched. E, s. 1; 2006, c. 33, Sched. L, s. 1; 2019, c. 15, Sched. 14, s. 1; 2023, c. 8, Sched. 4, s. 1. Interjurisdictional transporter (2) If a registered owner as defined in subsection (1) has leased a motor vehicle for more than thirty consecutive days, the definition shall be read, in respect of the registered owner and the motor vehicle, by substituting “lessee” for “registered owner”.  1992, c. 9, s. 1 (3). Section Amendments with date in force (d/m/y) 1991, c. 13, s. 1 (1) - 1/10/1989; 1991, c. 13, s. 1 (2) - 1/10/1986; 1992, c. 9, s. 1 (1-3) - 1/01/1992; 1994, c. 18, s. 3 (1-4) - 23/06/1994; 1996, c. 10, s. 4 (1-3) - 1/01/1997; 1998, c. 30, s. 39 - 1/12/1996 2001, c. 23, s. 106
- 5/12/2001 2002, c. 22, s. 85
- 1/07/2003 2006, c. 9, Sched. E, s. 1 - 18/05/2006; 2006, c. 33, Sched. L, s. 1 - 18/05/2006 2019, c. 15, Sched. 14, s. 1 - 01/01/2020 2023, c. 8, Sched. 4, s. 1 (1-3) - 18/05/2023 2023, c. 21, Sched. 4, s. 1 (1, 2) - 01/01/2024