2 (1) Every purchaser of gasoline shall pay to the Minister a tax at the rate of, (a)  13.0 cents per litre on all gasoline purchased by, or delivered to, the purchaser before the 1st day of January, 1992; and (b)  14.7 cents per litre on all gasoline purchased by, delivered to or used by, the purchaser after the 31st day of December, 1991.  1992, c. 9, s. 2 (1); 1994, c. 18, s. 3 (5); 1996, c. 10, s. 5 (1). Temporary reduction to rate (1.1) Despite subsection (1) and subject to subsection (1.2), the tax provided for in subsection (1) shall be reduced by 5.7 cents per litre of gasoline 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 gasoline in respect of which the tax is payable was purchased by a retailer during that period. 2022, c. 13, Sched. 2, s. 1; 2022, c. 23, Sched. 3, s. 1; 2023, c. 21, Sched. 4, s. 2. Non-application of reduction to leaded gasoline (1.2) The reduction set out in subsection (1.1) does not apply to tax payable on leaded gasoline. 2022, c. 13, Sched. 2, s. 1. Tax on aviation fuel (2) Every purchaser of aviation fuel shall pay to the Minister a tax at the rate of 6.7 cents per litre. 2019, c. 15, Sched. 14, s. 2 (1). Same (2.1) Despite subsection (2), every purchaser of aviation fuel shall pay to the Minister a tax at the rate of 2.7 cents per litre if, (a)  the purchaser takes possession of the purchased fuel in Northern Ontario; and (b)  the purchased fuel is transferred into the fuel tank of an aircraft in Northern Ontario. 2019, c. 15, Sched. 14, s. 2 (1). Overpayment (2.2) If a purchaser of aviation fuel takes possession of the purchased fuel in Ontario but outside Northern Ontario and the purchased fuel is transferred into the fuel tank of an aircraft in Northern Ontario, the purchaser is deemed, on the day the fuel is transferred into the fuel tank of an aircraft in Northern Ontario, to have made an overpayment of tax under this Act equal to the difference between the amount of tax the purchaser paid under subsection (2) and the amount that would have been paid if the rate under that subsection was 2.7 cents per litre. 2019, c. 15, Sched. 14, s. 2 (1). Additional tax on leaded gasoline (3) In addition to the tax imposed by subsection (1), every purchaser of leaded gasoline shall pay to the Minister a tax at the rate of 3 cents per litre on all leaded gasoline purchased by, or delivered to, the purchaser.  R.S.O. 1990, c. G.5, s. 2 (3); 1994, c. 18, s. 3 (5). Tax on propane (4) Every purchaser of propane shall pay to the Minister, on all propane purchased by, delivered to or used by, the purchaser for use in a motor vehicle to which a number plate is attached as required under the Highway Traffic Act, a tax at the rate of 4.3 cents per litre.  R.S.O. 1990, c. G.5, s. 2 (4); 1994, c. 18, s. 3 (5, 8); 1996, c. 10, s. 5 (2). Tax on transfer of aviation fuel into aircraft outside Northern Ontario (4.1) Every person shall pay to the Minister a tax at the rate of 6.7 cents per litre on all aviation fuel that is transferred by the person into a tank of an aircraft in Ontario but outside of Northern Ontario, (a)  for use or consumption by the person; (b)  for use or consumption by another person at the expense of the person who transferred the aviation fuel; or (c)  on behalf of or as agent for a principal who is acquiring the aviation fuel for use or consumption by the principal or by others at the principal’s expense. 2019, c. 15, Sched. 14, s. 2 (2). Tax on transfer of aviation fuel into aircraft in Northern Ontario (4.2) Every person shall pay to the Minister a tax at the rate of 2.7 cents per litre on all aviation fuel that is transferred by the person into a tank of an aircraft in Northern Ontario, (a)  for use or consumption by the person; (b)  for use or consumption by another person at the expense of the person who transferred the aviation fuel; or (c)  on behalf of or as agent for a principal who is acquiring the aviation fuel for use or consumption by the principal or by others at the principal’s expense. 2019, c. 15, Sched. 14, s. 2 (2). Application of subs. (4.1) and (4.2) (4.2.1) No tax is payable under subsection (4.1) or (4.2) if, (a)  the person who transfers the aviation fuel is a purchaser of the aviation fuel; or (b)  the tax under subsection (2) or (2.1) has been paid by a purchaser of the aviation fuel. 2019, c. 15, Sched. 14, s. 2 (2). Tax on interjurisdictional carriers, natural gas (4.3) Every interjurisdictional carrier who acquires natural gas anywhere shall pay a tax at the rate of 0 cents per litre on all natural gas used by the interjurisdictional carrier in Ontario to generate power in a qualified motor vehicle.  1996, c. 10, s. 5 (3). Same, hydrogen (4.3.1) Every interjurisdictional carrier who acquires hydrogen anywhere shall pay a tax at the rate of 0 cents per litre on all hydrogen used by the interjurisdictional carrier in Ontario to generate power in a qualified motor vehicle. 2023, c. 8, Sched. 4, s. 2. Measuring volume and calculating tax (4.4) The tax imposed by this Act shall be computed in accordance with the following rules: 1.  If the volume of gasoline, aviation fuel or propane is measured by the adjusted temperature method for the purpose of determining price, the volume of the gasoline, aviation fuel or propane 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 gasoline, aviation fuel or propane is measured by the unadjusted temperature method for the purpose of determining price, the volume of the gasoline, aviation fuel or propane 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 gasoline, aviation fuel or propane on all sales to the same person during the same year. 1998, c. 30, s. 40. Exception (4.5) Despite subsection (4.4), a collector or wholesaler may change to the other method of measuring the volume of gasoline, aviation fuel or propane 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. 40. Tax to be paid at time of sale (5) A purchaser, other than an importer, shall pay the tax imposed by this Act at the time of the purchase or delivery, as the case may be.  R.S.O. 1990, c. G.5, s. 2 (5). Tax payable by interjurisdictional carrier (5.01) An interjurisdictional carrier shall pay the tax required under this Act to the Minister at the time and in the manner prescribed by the Minister.  1996, c. 10, s. 5 (3). Tax to be paid at prescribed time (5.1) Except where aviation fuel is imported into Canada and section 4 applies, a person liable to pay tax under subsection (4.1) or (4.2) shall deliver to the Minister or to a person authorized by the Minister a return with respect to the aviation fuel referred to in subsection (4.1) or (4.2) and shall remit the tax at the time and in the manner prescribed by the Minister. 1991, c. 13, s. 2; 2019, c. 15, Sched. 14, s. 2 (3). Idem (5.2) A purchaser who does not purchase or receive delivery from a retailer but who is a purchaser by reason of receiving delivery within Ontario of gasoline, aviation fuel or propane in circumstances where section 4 does not apply and who is liable to pay tax under this Act shall deliver to the Minister or person authorized by the Minister a return with respect to the gasoline, aviation fuel or propane and shall remit the tax payable under this Act at the time and in the manner prescribed by the Minister.  1991, c. 13, s. 2. Amounts in lieu of tax (6) Where any person selling gasoline, aviation fuel or propane receives any payment made as or in lieu of the tax payable under this Act, such payment shall be dealt with and accounted for as tax under this Act, and any person who fails to deal with and account for such 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, and the Minister may collect and receive such payment by the same remedies and procedures as are provided by this Act or the regulations for the collection and enforcement of the tax payable under this Act and, 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.  R.S.O. 1990, c. G.5, s. 2 (6); 1992, c. 9, s. 2 (3). Liability for tax (7) Every person who is liable for the tax imposed by this Act remains liable for the tax until the person has paid it. 1992, c. 9, s. 2 (4). Offence (8) Every person who knowingly fails to pay the tax imposed by this section when required by this Act to do so 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 payable by the person. 1992, c. 9, s. 2 (4). Idem (9) Every person who fails to comply with subsection (5) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $50,000.  1992, c. 9, s. 2 (4). Section Amendments with date in force (d/m/y) 1991, c. 13, s. 2 - 1/10/1986; 1992, c. 9, s. 2 (1, 2) - 30/04/1991; 1992, c. 9, s. 2 (3, 4) - 1/01/1992; 1994, c. 18, s. 3 (5, 8) - 23/06/1994; 1996, c. 10, s. 5 (1-3) - 1/01/1997; 1998, c. 30, s. 40 - 1/12/1996 2014, c. 7, Sched. 11, s. 1 - 1/09/2014 2019, c. 15, Sched. 14, s. 2 (1-3) - 01/01/2020 2022, c. 13, Sched. 2, s. 1 - 14/04/2022 2022, c. 23, Sched. 3, s. 1 - 08/12/2022 2023, c. 8, Sched. 4, s. 2 - 18/05/2023; 2023, c. 21, Sched. 4, s. 2 - 04/12/2023