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 jurisdictions that are members under the International Fuel Tax Agreement (IFTA) during trips you made if you are in one of the following situations:
- You are established in Québec and you use one or more qualified motor vehicles to transport freight or passengers in and outside Québec.
- You are a subcontractor (an independent contractor, such as an owner of a tractor-trailer) and you entered into a short-term contract (less than 30 days) with a carrier.
- You are the lessee of a long-term lease contract.
- You are a mover who hires subcontractors, agents or service representatives under an intermittent lease.
If you travel in jurisdictions that are not members under the Agreement, you must contact each jurisdiction's competent authority in order to find out what that jurisdiction's requirements are.
Filing fuel tax returns
You must file your quarterly return by:
- filing the Quarterly Fuel Tax Return (form CAZ-510-V) that we send you;
- using 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
You must file your return with us 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 us 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.
If you mail your return:
- the date of the postmark is considered to be the date on which the return is filed; and
- the date of Revenu Québec's stamp is considered to be the date on which the payment was received.
Please note that the quarterly filing period must be respected in all cases. This means, for example, that you may not file your returns monthly, or according to your accounting periods.
If you have a balance due, you must send us your payment by the filing deadline for your return. If the balance is negative, the amount corresponds to the refund to which you are entitled. Once we have received your return, we will contact the jurisdictions concerned in order to proceed with the necessary administrative adjustments.
Information to be provided in the returns
In each quarterly return, you must provide the following information about your qualified motor vehicles:
- the total number of kilometres travelled in all jurisdictions (including non-member jurisdictions). Kilometres travelled using fuel subject to the tax must be distinguished from those travelled using fuel not subject to the tax, for each jurisdiction (where applicable);
- the total number of litres of fuel placed into qualified motor vehicles (whether or not the tax was paid at the time of purchase) for each member and non-member jurisdiction.
Data entered in official documents (such as returns or registers) must be entered in kilometres or litres. You must therefore convert data in miles or gallons into these units of measurement. Conversion rates are included with your quarterly returns.
Fuel supplied from a bulk fuel tank
If you use fuel from your own bulk fuel tank to fill up one or more qualified motor vehicles, you must include in your return the number of litres of fuel poured into the gas tanks of those vehicles.
Long-term contract with a subcontractor
If you enter into a long-term contract (30 days or more) with a subcontractor, such as an independent contractor (for example, the owner of a tractor-trailer), you may decide to not complete the quarterly returns or pay any fuel tax due (or claim a refund, as applicable). If you choose not to complete the returns yourself, the subcontractor will have to fulfill this obligation.
Short-term contract with a subcontractor
If you enter into a short-term contract (under 30 days) with a subcontractor, such as an independent contractor (for example, the owner of a tractor-trailer), the latter is responsible for filing the quarterly returns and paying any fuel tax due (or claiming a refund, as applicable).
Long-term contract without the services of a driver
The lessee must file the required quarterly returns, and remit the fuel tax or claim a refund, as applicable.
Short-term contract without the services of a driver
The lessor must file the quarterly returns, and remit the fuel tax or claim a refund, as applicable, unless it is specified in the lease contract that the lessee is responsible for remitting the fuel tax and the lessor is in possession of a copy of the lessee's IFTA licence.
Moving companies sometimes hire a subcontractor, agent or service representative under an intermittent lease. If the vehicle used is operated in the company's home province or state, the company is responsible for filing the quarterly returns and paying the fuel tax (or claiming a refund, as applicable). If the vehicle used is operated in the home province or state of the subcontractor, agent or service representative, the latter must file the required returns and pay the fuel tax.
Remitting the fuel tax
You can remit an amount in any of the following ways:
- using the online payment service of a financial institution (use your payment code (This link will open a new window));
- in person at a financial institution (the date of payment is the date on which the payment is made at the ATM or with the teller); or
- by mail (enclose your remittance with your return).
If you make a payment on a financial institution's website, be sure to mail us your return and the schedules.