Indians – Fuel Tax
As an Indian registered under the Indian Act, you have two options for registering for the Program for Administering the Fuel Tax Exemption for Indians:
- you can use the service in My Account for individuals to apply for registration for the Program for Administering the Fuel Tax Exemption for Indians; or
- you can complete a Registration Application for Indians (form CA-1001-V) and send it to us.
Once your registration application is approved, you will receive an Attestation d'inscription (registration card).
With the Attestation d'inscription, you can purchase fuel at service stations on reserves or in Indian settlements in Québec without paying the fuel tax, provided the fuel is for your own use.
When purchasing fuel, you must show your Attestation d'inscription and your Certificate of Indian Status to the retail dealer. If you do not show the requested documents, 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 you presented the required documents, you can apply for a refund of the fuel tax you 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 registration card, contact our client services immediately.
To have your Attestation d'inscription replaced or to notify us of a change in your situation, you can:
- use the service in My Account for requesting a change to registration information or the replacement of the Attestation d'inscription;
- make a change of address;
- complete a Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to Indians (form CA-1001.M-V) and send it to us.