Ontario fuel tax refunds are available for power take off (PTO) operations involving auxiliary equipment which uses the same fuel tank as that used to operate a vehicle. As of July 1, 2017, the Ministry has allowed taxpayers to compute fuel tax refunds for PTO equipment based on pre-determined percentages according to the type of truck or operation using the fuel. For example, a vacuum or hydro vac truck that operates at over 600 horsepower is entitled to a refund for 40% of the fuel disbursed. The pre-determined rates decline in 5% increments by category, with the lowest allowance for eligible equipment being 5%.
Water trucks have now been added to the 5% allowance category.
Additional information on Ontario fuel tax refunds related to PTO equipment can be found at: https://www.fin.gov.on.ca/en/refund/pto/index.html