After fielding recent questions on this issue, OTA is re-circulating a FAQ sheet regarding auxiliary equipment and fuel tax issues:
I operate a vehicle that powers auxiliary equipment. Can I get a tax refund?
Yes, if the fuel or gasoline is coming from the same tank that powers the vehicle and if you submit proper proof to support a power take-off (PTO) claim.
For each vehicle for which a power take-off refund is claimed, proof includes:
- vehicle type including make, model and licence plate number
- type of auxiliary equipment used and the manufacturer’s specifications for it
Refund timelines: You need to apply for a refund within four years of buying the gasoline or fuel on which you paid the tax.
Keep your receipts!
For gasoline or fuel used in power take-off auxiliary equipment located on a licensed vehicle:
- actual recorded issues of gasoline or fuel to the licensed vehicles equipped with auxiliary equipment
- a monthly or quarterly record of distance travelled by power take-off equipped licensed vehicles
- records approved by the Ministry of Finance for each specific power take-off application to determine refundable quantities of gasoline or fuel using an approved allowance factor
- the allowance approved for ready mix concrete trucks is 30 per cent of the tax paid on the clear fuel consumed.
Please Note: Where the auxiliary equipment of a motor vehicle has its own separate fuel tank, coloured fuel should be used; no refund is available if clear fuel is used.