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 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 from every person to whom you sell or deliver fuel (or cause fuel to be delivered) in Québec. However, if you sell fuel to a person who has an agreement with us, you must collect the amount equal to the tax according to the terms and conditions of the agreement.

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