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If you sell fuel at retail and you do not use the automated solution to meet Program requirements, you can benefit from a partial reduction in the amount equal to the fuel tax applicable on your purchases.

Partial reduction

You may be eligible for a partial reduction of the amount equal to the fuel tax. If so, your designated supplier will not collect the amount equal to the fuel tax on a certain percentage of your fuel purchases.

To benefit from the partial reduction, you must elect a designated supplier by filing form CA-1010-V, Election of a Designated Supplier. The same form can also be used to change your designated supplier. Note, however, that you can have only one designated supplier at a time.

Once your election form has been processed, we will authorize your designated supplier not to collect an amount equal to the fuel tax on a percentage of your fuel purchases.

The reduction percentage is determined based on the volume of fuel you are likely to sell to Indians, councils and entities. It may be revised at any time, in which case we will notify both you and your supplier of any change in the percentage, as well as of the date the new percentage takes effect.

If you purchase fuel from a supplier other than your designated supplier, you will have to pay the full amount equal to the fuel tax applicable on the purchase.

Registre des ventes au détail effectuées aux Indiens

You must enter each sale of fuel to an Indian, council or entity that is registered for the Program on form CAZ-1020.A, Registre des ventes au détail effectuées aux Indiens (see courtesy translation CAZ-1020.A-T). For each sale, you must record the following information:

  • the number of the Indian, council or entity's Attestation d'inscription issued by Revenu Québec;
  • in the case of an Indian, the number of his or her Certificate of Indian Status issued by Indigenous Services Canada;
  • the number of litres of gasoline or fuel oil (diesel) sold, including decimals;
  • the price the purchaser paid per litre.

Once you have entered all the required information, you must get the purchaser's signature.

In addition to the information required for the sale of fuel to an Indian, council or entity, you must enter the following information on the first page of the register:

  • your name
  • your identification number
  • the date on which the fuel sales were made (month/day)
  • the period covered (year/month)
  • the page number

You must use a new page for each day of the month and enter the following information on each page:

  • the date on which the fuel sales were made (month/day)
  • the subtotals from boxes A and B of the previous page, if applicable
  • the page number

If, for any given sale of fuel, the required information is missing or illegible, the sale will not be considered when processing your return and register. In such a case, you will be informed of the corrections made to your documents. Keep a copy of all the pages of the register you complete, as they will not be returned to you.

Make sure you have enough copies of the register. To obtain copies, you can:

  • print copies from our website;
  • make photocopies of the original;
  • use the service for ordering forms and publications (allow 10 business days for delivery).

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