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Reporting and Filing Paper Forms

Under the program, if you make retail sales of fuel, you must file a monthly return for each service station you operate situated on a reserve or in a First Nations settlement in Québec, regardless of whether or not you have a balance to remit or a refund to claim.

To meet this obligation, you must complete and send us:

  • form CAZ-1020-V, Monthly Return for Retail dealers on Reserves; and
  • form CAZ-1020.A, Registre des ventes au détail effectuées aux Premières Nations – Programme de gestion de l'exemption fiscale des Premières Nations en matière de taxes (see courtesy translation CAZ-1020.A-T).

We will send you a copy of both forms each month.

The monthly return, specifically Part 3, “Monthly report of fuel purchases made by a retail dealer,” is used to list all of your fuel purchases, both from your designated supplier and from any other supplier. You do not need to include your fuel purchase invoices with the return, but you do need to keep them, in case we ask for them.

The monthly return is also used to calculate your balance to remit or refund to claim, as applicable. It allows you to calculate the difference between the fuel tax you were unable to collect on your sales of fuel to First Nations members, band councils, tribal councils or band-empowered entities because of the tax exemption, and the amount equal to the fuel tax that you did not pay your supplier.

We must have received both the return and the register by the 15th day of the month following the period covered by the return. If you fail to meet this deadline, you will be liable to a penalty. In addition, if you have a balance to remit, interest will be charged and you could be liable to another penalty.

You must mail your return and register to one of the following addresses:

  • 3800, rue de Marly
    Québec (Québec)  G1X 4A5
  • C. P. 3000, succursale Place-Desjardins
    Montréal (Québec)  H5B 1A4

You can remit an amount in either of the following ways:

  • in person at a financial institution (you must use the original return we sent you); or
  • by mail (enclose with your return and register a cheque or money order payable to the Minister of Revenue of Québec. Be sure to write your identification number on the payment.).
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