Obligations of a Retail Dealer Situated on a Reserve

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If make retail sales of fuel to Indians or band councils, you must:

  • post the regular retail price of fuel;
  • verify that the person or band council is a Program registrant; and
  • complete and have the customer sign the Registre des ventes au détail effectuées aux Indiens (register of retail sales made to Indians) if you are using paper forms. Click Using Paper Forms for information on the register of retail sales.

Displaying the sale price

In your establishment, the retail sale price of fuel with and without the applicable taxes (that is, the fuel tax, GST and QST) must be posted so as to be clearly visible to the purchaser, so that he or she can see that the tax exemption was granted.

Note

For information on the retail price and how to calculate that price without the applicable taxes, click Retail Dealers Situated on a Reserve.

Checking the eligibility of the Indian, council or entity for the Program

You must, for each retail fuel sale, check that the Indian, council or entity buying the fuel is eligible for the Program before granting the tax exemption.

If the purchaser is an Indian, you must:

  • ask for his or her Attestation d'inscription (see the following information about the Attestation d'inscription) and Certificate of Indian Status; and
  • make sure that the photo on the Certificate of Indian Status is a photo of the purchaser.

If you use the automated solution provided for under the Program, you must scan the barcode on the purchaser's Attestation d'inscription using the POS terminal's optical scanner to check that the card is valid.

If you do not have a POS terminal, you must:

  • check that the Attestation d'inscription has not expired;
  • check that the name on the Attestation d'inscription corresponds to the one on the Certificate of Indian Status; and
  • check that the Attestation d'inscription number is not on the list of invalid numbers, which we send to you periodically.

If the purchaser is buying fuel on behalf of a council or entity, you must:

  • ask for the council or entity's Attestation d'inscription; and
  • ask for a document certifying that the fuel is being purchased for use by the council or entity. In the case of a band-empowered entity that is a legal person, the document must also certify that the fuel is being purchased for band-management activities. You must keep this document.

If you use the automated solution provided for under the Program, you must scan the barcode on the purchaser's Attestation d'inscription using the POS terminal's optical scanner to check that the card is valid.

If you do not have a POS terminal, you must:

  • check that the Attestation d'inscription has not expired; and
  • check that the Attestation d'inscription number is not on the list of invalid numbers, which we send to you periodically.

Attestation d'inscription

The Attestation d'inscription (registration card) issued by Revenu Québec confirms the cardholder's registration for the Program. It contains:

  • the Attestation d'inscription number (A);
  • the cardholder's name (B);
  • the year and month of expiration (C);
  • the reference number, (D); and
  • the following note, if the cardholder is an Indian: Le titulaire doit présenter son certificat de statut d'Indien avec cette attestation d'inscription. (“The cardholder must show his or her Certificate of Indian Status with this Attestation d'inscription.”) (E).

Conditions of use

The conditions for using the Attestation d'inscription differ depending on whether the cardholder is an Indian or a council or entity. The main conditions that the cardholder must meet to benefit from the Program are printed directly on the card.

Conditions for an Indian

The Attestation d'inscription can be used only to purchase fuel at service stations situated on a reserve or in an Indian settlement in Québec, and only by the individual whose name appears on the card. The fuel must be purchased for the individual's personal use. The individual must keep the Attestation d'inscription in his or her possession, though it remains the property of Revenu Québec and can be revoked at any time.

Conditions for a council or entity

The Attestation d'inscription can be used only to purchase fuel at service stations situated on a reserve or in an Indian settlement in Québec. The fuel must be purchased for the cardholder's own use. In the case of a band-empowered entity that is a legal person, the fuel must be intended for band-management activities.

The Attestation d'inscription must be kept by the cardholder or by a person authorized to purchase fuel on the cardholder's behalf, though it remains the property of Revenu Québec and can be revoked at any time.

Note

The Certificate of Indian Status issued by Indigenous Services Canada confirms that the cardholder is an Indian registered under the Indian Act.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter