Fuel Tax Returns
Each quarter, you are required to complete and file a single quarterly fuel tax return for the fuel you used in all provinces (This link will open a new window) and states (This link will open a new window) that are members of the International Fuel Tax Agreement (IFTA). Your payment of any balance due must be enclosed with your return.
You must file your quarterly return using either of the following:
- the Quarterly Fuel Tax Return (form CAZ-510-V) that we send you
- authorized software (for the list of software authorized for the filing of quarterly fuel tax returns see Software Authorized for Filing Tax Returns)
You must file a return even if you provided no interprovincial or international transportation services during the period in question.
You must file a quarterly return for each of the following periods:
- from January 1 to March 31
- from April 1 to June 30
- from July 1 to September 30
- from October 1 to December 31
Your return must be filed with Revenu Québec no later than the last day of the month following the end of the quarter in question. For example, your return for the period from January to March must be filed with Revenu Québec by April 30.
If the end of the month falls on a Saturday or Sunday, you must file your return by the following Monday. If the end of the month falls on a statutory holiday, the filing due date is the next business day.
Returns must be filed quarterly; no other filing frequency (such as every calendar month or accounting period) is allowed.
Information to be provided in the returns
Each quarterly return must contain the following information with respect to your qualified motor vehicles:
- the total number of kilometres travelled in all jurisdictions, including non-member jurisdictions (where applicable, kilometres travelled using fuel subject to the tax must be distinguished from those travelled using fuel not subject to the tax, for each jurisdiction)
- the total litres of fuel placed into qualified motor vehicles for each member and non-member jurisdiction, regardless of whether fuel tax was paid at the time of purchase
Data entered in official documents (such as returns or records) must be entered in kilometres or litres. Data in miles or gallons must therefore be converted into these units of measurement. Conversion rates are provided with your quarterly returns.