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|
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.
In certain situations, you may be entitled to a refund of the fuel tax that you paid.