Fuel Tax Refund
You may be entitled to a refund of fuel tax paid on:
- gasoline used to supply a farm machinery engine while the machinery is being used for farm work, provided your principal occupation is farming
- gasoline or non-coloured fuel oil used to operate a motor vehicle registered for use exclusively on a private road and used for farming, forest or mining operations
- gasoline or non-coloured fuel oil used as an ingredient in a product manufactured by you in the course of your principal occupation
As a rule, a refund application should cover the fuel used over a period of not more than 12 months. The application must be filed with Revenu Québec within 15 months of the first fuel purchase it covers.
You may claim a refund only with respect to fuel that you purchased and used. Make your application on the form corresponding to your situation.