Schedule 38.1 – Last Updated: September 19, 2014

Schedule 38.1
Gasoline Tax Act
Item Column 1 Column 2 Section Set Fine
1. Fail to pay tax as required 2 (8) $375.00
2. Manufacturer — fail to notify Minister of change of business 2.1 (3) $500.00
3. Manufacturer — fail to register 2.1 (4) $500.00
4. Manufacturer — contravene certificate 2.1 (5) $500.00
5. Import gasoline in bulk — fail to register 4.1 (1) $375.00
6. Import aviation fuel in bulk — fail to register 4.1 (1) $375.00
7. Import propane in bulk — fail to register 4.1 (1) $375.00
8. Importer — contravene certificate 4.1 (6) $375.00
9. Export gasoline in bulk — fail to register 4.2 (1) $375.00
10. Export aviation fuel in bulk — fail to register 4.2 (1) $375.00
11. Export propane in bulk — fail to register 4.2 (1) $375.00
12. Exporter — contravene registration 4.10 $375.00
13. Interjurisdictional carrier — fail to register 4.12 (1) $375.00
14. Interjurisdictional carrier — contravene registration 4.13 (2) $375.00
Item 15 – Revoked: O. Reg. 182/14
16. Interjurisdictional transporter — fail to produce documents 5 (19) $375.00
17. Fail to deliver return 8 (4) $375.00
18. Fail to complete return 8 (5) $375.00
19. Fail to comply with stop sign — bulk fuel 10.2 (2) (a) $375.00
20. Fail to obey lawful signal or request — bulk fuel 10.2 (2) (b) $375.00
21. Refuse to permit examination of motor vehicle — bulk fuel 10.2 (2) (c) $375.00
22. Refuse to answer question — bulk fuel 10.2 (2) (d) $375.00
23. Fail to comply with stop sign — qualified motor vehicle 10.3 (2)
paragraph 1
$375.00
24. Fail to obey lawful signal or request — qualified motor vehicle 10.3 (2)
paragraph 2
$375.00
25. Fail to produce documents — qualified motor
vehicle
10.3 (2)
paragraph 3
$375.00
26. Vendor — fail to deliver invoice 15 (3) $375.00
27. Fail to keep records as required 15 (7) See Schedule A
28. Hinder or interfere with audit or examination 16 (6) See Schedule A
29. Fail to provide requested information 16 (9) See Schedule A
30. Fail to make requested return 16 (9) See Schedule A
Schedule A
Gasoline Tax Act
Set Fine
Days in Default Set Fine
1-4 $50
5-9 $100
10-14 $150
15-19 $200
20-24 $250
25-29 $300
30 $375
Ontario Court of Justice