Tax Refund for a Power Take Off

A power take off (PTO) operation refers to auxiliary equipment added to a licensed motor vehicle that uses clear diesel fuel, gasoline or propane from the vehicle's fuel tank(s) to operate PTO equipment, such as: - Cement mixers - Aerial buckets, lifts and cranes - Refrigeration units - Power vacuums, pumps and blowers. If you paid tax on fuel used in Ontario to operate auxiliary PTO equipment, you may be eligible for a refund.

Grant Deadline

Deadline not available

Funding Amount

40% of expense

Type of Grant

Tax Credit

Sectors

Automotive, Transportation

Demographics

Incorporation

For Profit

Perks

Region Restriction

This grant is restricted to whole of Canada

Keywords

Purchasing new equipment, fuel, Motor Vehicles, Cement Mixers, Refrigeration Units, Aerial Buckets, Paid Power, Auxiliary, Operation Refers

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

Can I get a refund?

The tax paid on clear fuel, gasoline or propane used for a PTO operation may be refunded if:

• the motor vehicle is licensed under the Highway Traffic Act
• use of the auxiliary equipment occurs in Ontario
• the auxiliary equipment is powered using the same fuel tank that is used to power the motor vehicle
• the power from the auxiliary equipment is not used to propel the motor vehicle
• the motor vehicle is not principally used to transport passengers
• the auxiliary equipment is not used for personal use, pleasure or recreation, and
• tax has been paid to Ontario in respect of the fuel used during the PTO operation.

A refund must be filed and received by the Ministry of Finance (ministry) within four years from the date the tax was paid.

Grant Application website

https://www.ontario.ca/document/gasoline-tax/tax-refund-power-take

Contact

Please contact the ministry at 1‑866‑ONT‑TAXS (1‑866‑668‑8297) if you do not see your equipment type listed or are uncertain which allowance may apply to your business.