Fuel Tax
If you carry on 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) of fuel | Collection officer | Storer of bulk fuel | Carrier of bulk fuel | Importer of fuel | Fuel refiner |
|---|---|---|---|---|---|---|
| Register for the QST | Yes | No | No | No | No | No |
| Hold a permit | No | Yes | Yes | Yes | Yes | Yes |
| Collect, report and remit the fuel tax | Yes | Yes | No | No | No | No |
| Hold a manifest or waybill | No | No | No | Yes | No | No |
| Keep registers | Yes | Yes | Yes | Yes | Yes | Yes |
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 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 liable to penalties and interest if you file your return late or do not remit the fuel tax to us by the deadlines set out in the remittance schedules.
You are also liable to fines or a prison term if you fail to comply with the provisions of the Fuel Tax Act.