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The Charter of the French language and its regulations govern the consultation of English-language content.

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.

Fuel tax obligations, by commercial activity
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.

Fuel sales

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


If you make retail sales of fuel on a reserve or in a First Nations settlement in Québec, see Program for Administering the Consumption Tax Exemption for First Nations.

End of note

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.

Note End of note

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