Reporting and Remitting the Fuel Tax – Wholesale Dealers (Wholesalers)
You must report the amount you collected or should have collected to us by the 15th day of the month following the month in which the sale took place. If you did not pay your supplier an amount equal to the fuel tax for the fuel sold during the period in question, you must remit the amount to us, in accordance with the Fuel Tax Act.
If you have entered into an agreement with us, you must complete the following forms:
- Form to Be Completed by Agents Under Agreement (CAZ-51.2.E-V)
- Summary of Gasoline Handling by an Agent Under Agreement (CA-51.2.E-V)
If you have not entered into an agreement with us, you must complete one of the following forms instead:
- Form to Be Completed by Collection Officers (CAZ-51.2.P-V)
- Return for Collection Officiers Who Have Not Entered into an Agreement (CA-51.2.PA-V)
If the amount you collected or should have collected is higher than the amount you remitted to your supplier for the fuel in question, you must remit the difference to us.
If you use a different fuel measuring system than your supplier (for example, if you calculate the volume of the fuel sold and delivered at the ambient temperature, whereas your supplier calculates the volume using a reference temperature of 15° C), the amount of fuel tax paid to your supplier may be different from the amount you collect when you sell the fuel at retail. In that case, you must report the discrepancy by completing the Form to Be Completed by Collection Officers with Respect to the Adjusted Volume of Fuel (CA-10.3-V).
The amount equal to the fuel tax must be listed separately on every document attesting to the sale of fuel.
If you become the designated supplier of a retail dealer operating a service station situated on an Indian reserve or in an Indian settlement, you are not required to collect the amount equal to the fuel tax on a percentage of your sales made to that retail dealer. The percentage is determined by Revenu Québec based on the quantity of fuel that the retail dealer is likely to sell to Indians. For more information, contact us.
You must remit the amount you collected for the fuel sold during the period in question, unless you have already paid the amount to your supplier, in accordance with the Fuel Tax Act.
If the quantity of fuel you resell is greater than the quantity purchased from your supplier, you must remit the amount equal to the fuel tax calculated on the difference when you file your return.
However, if the quantity of fuel you resell is less than the quantity you purchased from your supplier, you can use form CA-10.3-V to claim a refund of the amount equal to the tax (that is, the amount by which the amount equal to the fuel tax you paid your supplier exceeds the amount you collect).
You can remit an amount in any of the following ways:
If you make a payment on a financial institution's website, be sure to mail us your return and the schedules.
If you are a wholesale dealer who has not entered into an agreement with us and, upon purchasing fuel, you paid an amount equal to the fuel tax that was greater than the amount equal to the fuel tax that you collected when you sold the fuel at wholesale, the refund of the amount equal to the fuel tax you overpaid is determined when you file your monthly return using form CA-51.2.PA-V, Return for Collection Officers Who Have Not Entered into an Agreement.
Log in to My Account for businesses to view your statement of account regarding the fuel tax.
If you use coloured fuel oil to supply the engine of a railway locomotive in Québec, you must remit the applicable amount of fuel tax to us using the Form to Be Completed by Persons Who Use Coloured Fuel Oil for Supplying Railroad Locomotive Engines (CAZ-15-V), unless you have already paid the tax to your supplier.
If you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.