Band Councils, Tribal Councils or Band-Empowered Entities – Fuel Tax
To register a band council, a tribal council or a band-empowered entity for the Program for Administering the Fuel Tax Exemption for Indians, you must complete a Registration Application for Band Councils, Tribal Councils or Band-Empowered Entities (form CA-1002-V) and send it to us.
Once the application has been approved, the council or entity will receive one or more Attestations d'inscription (registration cards).
As a holder of one or more Attestations d'inscription, a band council, a tribal council or a band-empowered entity can purchase fuel from service stations on a reserve or in an Indian settlement in Québec without having to pay the fuel tax, provided the fuel is acquired for the use of the council or entity.
When purchasing fuel, you must show the Attestation d'inscription to the retail dealer. If you do not, the retail dealer must collect the tax on the fuel sold. If the retail dealer does not grant the tax exemption in spite of the fact that the required document was presented, the council or entity can apply for a refund of the fuel tax paid using form CA-90-V, Application for a Refund of the Fuel Tax Paid by an Indian, a Band Council, a Tribal Council or a Band-Empowered Entity.
In the case of a lost or stolen Attestation d'inscription, contact our client services immediately.
To request the cancellation of a lost or stolen Attestation d'inscription and to request a replacement, complete and send us form CA-1002.M-V, Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to a Band Council, Tribal Council or Band-Empowered Entity. The same form can also be used to request:
- changes to registration information
- one or more additional Attestations d'inscription
- the cancellation of one or more Attestations d'inscription
- the replacement of one or more Attestations d'inscription