Fuel Tax

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.

Fuel tax obligations, by commercial activity
ObligationRetail dealer (or retailer) of fuelCollection officer Storer of bulk fuel Carrier of bulk fuel Importer of fuel Fuel refiner
Hold a registration certificateYesNoNoNoNoNo
Hold a permitNoYesYesYesYesYes
Collect, report and remit the fuel taxYesYesNoNoNoNo
Hold a manifest or waybillNoNoNoYesNoNo
Keep registersYesYesYesYesYesYes

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.

Fuel sales

If you sell fuel, you have certain responsibilities as a fuel dealer.

Note

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.

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