Job Specification
Position Title:
FUEL AND TOBACCO TAX INSPECTOR
Job Code:
05933 - Fuel & Tobacco Tax Inspector
Purpose of Position :
To conduct inspections of commercial operations as assigned to ensure compliance with the requirements under the Fuel Tax Act, the Gasoline Tax Act, and the Tobacco Tax Act and to ensure the payment of appropriate taxes on products. Note: Incumbents work within the Inspection Unit under separate programs for Tobacco Inspection and for Fuel Inspection. They may be assigned to either program as operational needs dictate.
Duties / Responsibilities :
1. Fuel Inspection – Conducts inspections of various fuel storage facilities and commercial vehicles within assigned fuel inspection areas: - Visiting and inspecting various fuel storage facilities, bulk plants, service stations, etc. takes samples to check compliance with legislated requirements and dye colouring, and checks for the proper use of fuel products and inspects appropriate records such as meter readings to identify any misuse of tax exempt product or other non-compliance; checks for dye quality control and corrects colouring as appropriate to meet specifications; - Inspecting dye injector systems at petroleum refineries, terminals, etc. at scheduled intervals to ensure proper colouring of tax exempt fuel; imports of petroleum products to ensure compliance with Ontario's legislations; - Inspecting commercial diesel vehicles for compliance with the Fuel Tax Act and related requirements by stopping vehicles in transit or by checking vehicles at strategic points such as weigh stations and border crossings; takes fuel samples to visually check for possible misuse of tax exempt fuel, and checks the registration of inter-jurisdictional carriers (e.g. under international requirements such as IFTA); - Identifying cases of tax avoidance or specific non-compliance with tax regulations e.g. improper use of tax exempt and alternative fuels such as bio-diesel or misdeclared products to avoid tax, and issues tickets under the Provincial Offences Act (POA) to drivers of noncompliant vehicles; questions drivers/operators to gather pertinent information (e.g. the source of non-compliant products); - Identifying cases of non-compliance with other requirements (e.g. checks decals and/or trip permits to identify the non-registration of inter-jurisdictional carriers and issues POA tickets); - Dealing with difficult situations (e.g. uncooperative drivers or operators); issuing POA tickets for failure to provide necessary samples or documentation, and contacts police as necessary (e.g. for failure of vehicle to stop for inspection); - Preparing inspection reports, identifies situations requiring follow-up for referral to Audit or to Special Investigations (e.g. high risk fuel storage facility locations), and sends fuel samples away for laboratory analysis as appropriate; - Acting as a witness in court to testify or provide evidence in the prosecution of offenders (e.g. as a result of operators contesting POA tickets or as a result of participating in special compliance and enforcement activities to gather evidence).
2. Tobacco Inspection – Conducts inspections of retail locations as assigned to check that all tobacco products were purchased legitimately by: - Visiting retail outlets and inspecting the inventory of tobacco products as well as the premises, reconciles inventories, and checking for illicit (e.g. counterfeit and/or contraband) tobacco products, e.g. by checking for appropriate marker or codes (Note – usually works with a Junior Tax Auditor who checks records and provides tax assessments; if not, incumbents check receipts to confirm appropriate purchase of goods and payment of taxes; gathers inventory and other pertinent data for referral to Junior Tax Auditor as required); - Inspectors are responsible for issuing Preliminary Advice Assessments (PAA's) in the field via electronic process; - Confiscating contraband or counterfeit tobacco goods and arranging removal, and questioning retail owners or staff to gather pertinent information e.g. the source of non-compliant products; on larger seizures, refers to Special Investigations for potential fines; - Contacting police or other enforcement agencies if other issues are identified (e.g. if uncooperative personnel or if other illegal materials are found). - Preparing inspection reports, including electronic inspection reports that generate PAA's, including special recommendations (e.g. for sanctions against repeat offenders or for follow-up of specific situations by Audit or Special Investigations)
3. Ensuring compliance of the tobacco growers, producers, dealers, processors, importers, exporters, and transporters of fully and partially processed flue-cured, burley and black tobacco by: - Conducting outreach visits to tobacco growers, producers, dealers, processors, importers, exporters and transporters to educate on their obligations under the legislation for raw leaf tobacco - Providing information on the requirements of the tobacco tax act and the reason for inspections and provides assistance and advice in meeting the legislative requirements. - Reconciling paperwork from the tobacco grower's contract to the inspection of the farm facilities - Verifying infrastructure and acreage based on tobacco growers contract - Reviewing various required documentation to ensure compliance with the Tobacco Tax Act - Conducting inspection of physical inventory of facilities and kilns for overage - Identifying possible area of risks of non-compliance - Reconciling final paperwork submitted with the actual inspection of the facilities and kilns.
4. Participating in helping to educate owners and operators and other clients on the requirements and their obligations under the legislation for fuel and tobacco products by: - Providing information on the requirements of the various acts, explains ministry programs and the reason for inspections, and provides assistance and advice in meeting requirements - Educating retailers and operators on protecting themselves against unscrupulous providers, wholesalers etc. and makes aware of specific issues of concern - Participating as assigned at ministry presentations to the public on fuel and/or tobacco requirements, tax compliance issues, etc. by hosting displays and providing information. - Adhering to the ministry's common service standards in responding to enquiries from clients
5. Participating in other compliance and enforcement activities, as assigned by: - Participating in special/large inspections conducted by the branch (e.g., special inspections of specific operations/areas under the Tobacco Retailer Inspection Program) - Assisting Auditors on large/complex audits, as assigned.
6. Other Duties: - Operating ministry vehicles to conduct inspections and ensures proper maintenance of vehicles - Performing other work as assigned such as working irregular hours and away from home as scheduled.
Staffing and Licensing :
Valid Ontario's Driver's Licence.
Colour vision screening (being able to distinguish hues and colour markings)
Knowledge :
- Knowledge of the prosecution provisions of the Fuel Tax Act, Gasoline Tax Act and Tobacco Tax Act and related policies and procedures, of the products covered by those provisions (e.g. diesel products and other petroleum products; cigarettes, cigars and other tobacco products), and of common business and operating practices and tax evasion techniques, in order to conduct inspections of the products, assess compliance with requirements, and identify illicit or improper use of products, evasion of taxes, etc.; - Knowledge of the farming and tobacco industry and their products; all aspects of the tobacco farming process including the tobacco flue-cured process; - Knowledge of other related legislation and requirements, e.g. relevant sections of the Highway Traffic Act, Freedom of Information Act, International Fuel Trade Agreement (IFTA) and the International Registration Plan (IRP), in order to check for compliance and identify non-compliance; - Knowledge of provisions and practices under the Provincial Offences Act in order to issue POA tickets for non-compliance, and knowledge of the Canada and Ontario Evidence Acts and of Ontario court/legal proceedings in order to gather evidence during inspections, provide factual testimony on observations made during inspections, and provide support to prosecutions.
This position requires a general screening check under the OPS Employment Screening Checks Policy which includes a criminal record check.
Skills :
- Verbal communication and interpersonal skills, to deal with operators, drivers, retailers, etc. in an assertive but respectful and supportive manner as appropriate to the situation, to deal with difficult or uncooperative operators, drivers, etc. who may be upset or aggressive when inspected, to represent the Ministry in participating in public awareness programs, to maintain good working relationships with the police and other enforcement personnel, and to testify accurately and effectively in a courtroom; - Written communication skills, to prepare clear and concise reports and to take written statements for evidence from individuals; - Excellent oral and written communication skills to provide information and advice to the tobacco farming community; - Analytical and judgement skills, to conduct inspections where illicit products may be masked or hidden (e.g. inspect retail premises for tobacco contraband), to take initiative to assess compliance in potentially difficult or contentious situations (e.g. pull over drivers of diesel vehicles for inspection), and to determine how to deal with difficult or uncooperative operators; - Mechanical aptitude, to inspect dye injector systems for airtightness, calibration, seals and obvious deficiencies to such components as retaining valves, automatic shutoff, etc. to ensure effective operation and dye/fuel ratio; also to conduct sampling of various vehicles and facilities with minor mechanical complications; - Basic computer skills, to prepare reports and spreadsheets and to access computerized data; - Willingness and ability to travel extensively within an assigned geographic area and occasionally in other areas and to work irregular hours; - Possession of a valid Ontario driver's licence.
Freedom of Action :
- Works independently with minimal supervision and in accordance with general work plans; fuel inspections are carried out with minimal supervision within an assigned area of the Province, and tobacco inspections are carried out where assigned within the Province and as part of a team of two i.e. either with an auditor or another inspector. - Exercises discretion and initiative in: - Dealing with potential or actual difficult or contentious situations such as uncooperative persons (e.g. pulling over vehicle drivers for fuel inspection, dealing with belligerent operators/retailers, etc.); - Identifying unusual or hidden compliance issues (e.g. hidden contraband tobacco products) by determining how to conduct a search or approach a situation; - Determining any special recommendations to be made to the supervisor, e.g. identification of high-risk operations, and recommendation for special sanctions such as prohibition or revocation of registration; - Refers issues to the supervisor for guidance and/or decision when especially contentious or when unusual or an exception from normal policy/practice, e.g. where policy/practice is not clear.