Fuel Tax
The fuel tax applies to fuel sold to consumers in Québec. The tax rate is determined on the basis of
- the type of fuel;
- the region; and
- the date of purchase.
Different tax rates in certain regions
The fuel tax is applied at a reduced rate in certain regions of Québec (e.g., regions bordering another Canadian province).
The fuel tax rate applied to gasoline delivered within the jurisdiction of the Agence métropolitaine de transport is higher than elsewhere in Québec.
To find out the fuel tax rates applicable in the different regions of Québec, see form CA-1-V, Table of Fuel Tax Rates in Québec, by Region.
Exemptions
The following fuel is not subject to fuel tax:
- natural gas and propane gas
- solvents derived from petroleum
- gasoline intended for chemical use
- coloured fuel oil used to supply stationary engines and certain propulsion engines