Fuel Tax — Payment

You must pay the fuel tax on fuel you buy in Québec. The rate of the tax is based on:

  • the type of fuel 
  • the region 

In addition to the fuel tax, the GST and QST also apply to sales of fuel.

Exemptions

The following are not subject to the fuel tax:

  • natural gas and propane gas
  • solvents derived from petroleum 
  • gasoline intended for chemical use 
  • coloured fuel oil used for heating or to operate a stationary engine or certain propulsion engines
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