Collecting the Fuel Tax

The fuel tax applies at the current rates to fuel sold in Québec.

The rates vary based on:

  • the type of fuel;
  • the region where the fuel is sold.

The GST and QST apply in addition to the fuel tax.

Exemptions

Certain fuel types are exempt from the fuel tax, including:

  • natural gas and propane gas;
  • solvents derived from petroleum;
  • gasoline intended for chemical use;
  • coloured fuel oil used for heating or to operate a stationary engine or certain propulsion engines.

Retail dealer

If you are a retail dealer (or retailer) of fuel in Québec, you are an agent of Revenu Québec and, as such, must collect the fuel tax from the consumer at the time of the sale. See Reporting and Remitting the Fuel Tax – Retail Dealers (Retailers) for information on reporting and remitting amounts collected under the Fuel Tax Act.

Wholesale dealer

As a rule, if you are wholesale dealer (or wholesaler) of fuel, you are an agent of Revenu Québec and, as such, are required to collect an amount equal to the fuel tax. You must collect the tax from every person to whom you sell or deliver fuel (or cause fuel to be delivered) in Québec. However, you are not required to collect the tax if you sell fuel to another collection officer under agreement.

Collection officer under agreement

Revenu Québec can enter into an agreement with any permit holder (collection officer, importer, refiner, storer or carrier of bulk fuel) for the purposes of:

  • facilitating the collection and remittance of the tax imposed under the Fuel Tax Act
  • preventing the double payment of the fuel tax on the same fuel
  • making the necessary deductions to account for evaporation or accidental loss of fuel

See Reporting and Remitting the Fuel Tax – Wholesale Dealers (Wholesalers) for information on reporting and remitting amounts collected under the Fuel Tax Act.

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