Type of Permit

You must have a permit for each activity you carry on in Québec if you are:

• a collection officer (This link will open a new window)
• an importer
• a refiner
• a storer of bulk fuel (This link will open a new window)
• a carrier of bulk fuel (This link will open a new window)
• a person who colours bulk fuel
• a person who, for resale purposes, blends taxable fuel with a non-taxable petroleum product

A permit is not required for commercial activities relating to propane or natural gas.

Permit application

Complete form CA-27.1-V, Permit Application, and send it to us along with a document giving the address of each establishment you wish to operate (or have operated by a third party).

Posting of permits

Your permit or permits must be posted inside your principal place of business and in each establishment that you wish to operate (or have operated by a third party).

If you have a bulk-fuel carrier's permit, a copy must be kept in each vehicle used to transport bulk fuel.

Renewal of permits

Permits are valid for two years and are renewed automatically, unless you fail to meet your obligations to Revenu Québec.