If you carry out activities in the fuel industry in Québec, you have certain obligations related to the fuel tax.
The obligations depend on your commercial activities.
|Obligation||Retail dealer (or retailer (This link will open a new window)) of fuel||Collection officer (This link will open a new window)||Storer of bulk fuel (This link will open a new window)||Carrier of bulk fuel (This link will open a new window)||Importer of fuel (This link will open a new window)||Fuel refiner (This link will open a new window)|
|Hold a registration certificate||Yes||No||No||No||No||No|
|Hold a permit||No||Yes||Yes||Yes||Yes||Yes|
|Collect and report fuel tax||Yes||Yes||No||No||No||No|
|Hold a manifest or waybill||No||No||No||Yes||No||No|
Special rule for railway locomotive engine fuel
If a person acquires fuel to supply a railway locomotive engine and does not pay the fuel tax to the supplier, the person must report and remit the amount of tax to us.
If you sell fuel, you have certain responsibilities as a fuel dealer.
If you make retail sales of fuel on a reserve or in an Indian settlement, your clients may be entitled to the fuel tax exemption for Indians.
Fuel tax refund
In certain situations, you may be entitled to a refund of the fuel tax that you paid.
Penalties, fines, interest and imprisonment
You are also liable to fines or a prison term if you fail to comply with the provisions of the Fuel Tax Act.