Effective April 1, 2016, the Ontario tax rate on aviation fuel increased from 4.7 cents to 5.7 cents per litre. Tax at the increased rate must be collected and remitted on all sales occurring on or after April 1. This requirement includes sales of any aviation fuel held on April 1, 2016 that had been acquired at the lower tax rate.
The tax rate will subsequently increase by a further one cent per litre on April 1, 2017, when it will reach 6.7 cents per litre.
Aviation fuel tax rate table
September 1, 2014 to March 31, 2015 3.7¢ per litre
April 1, 2015 to March 31, 2016 4.7¢ per litre
April 1, 2016 to March 31, 2017 5.7¢ per litre
Beginning April 1, 2017 6.7¢ per litre
The April 2016 tax returns for designated gasoline tax collectors and registered importers reflect the new tax rate of 5.7 cents per litre for aviation fuel. Please ensure your calculations use the new rate.
Importers who are not registered must, upon entry into Ontario from outside Canada, pay to the minister an amount equal to the tax. This amount is payable by certified cheque, bank draft, or money order, at the time of entry. The Canada Border Services Agency (CBSA) collects this amount for Ontario at border entry points.
If you have any questions regarding this matter, please call 1 866 668‑8297 ext. 16011.
Further information can be found on the Ontario Ministry of Finance website.