Fuel Tax Refund
You may be entitled to a refund of fuel tax paid in certain situations. The table below shows which form needs to be completed to claim a refund of the tax paid according to situation.
| Situations | Forms |
|---|---|
The fuel used is gasoline that is used to supply:
|
Application for a Refund of the Fuel Tax Paid by Fishers and Farmers (CA-10-V) |
| The fuel (gasoline or non-coloured fuel oil) is used to operate a motor vehicle that is used for farming, forest or mining operations and that is registered for use exclusively on private roads. | Application for a Refund of Fuel Tax Paid on Fuel Used for Certain Purposes (CA-10.B-V) |
| The fuel (gasoline or fuel oil) is used as an ingredient in a product manufactured by a person in the course of their principal occupation. | |
| The gasoline is used to supply an aircraft engine while the engine is being tested on the ground or in the air. | |
| The gasoline is used to operate a pumper truck while the pumper truck is being used to fight forest fires. | |
| The gasoline is used for the purpose of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine. | |
| A person purchases, for their own consumption, pure biodiesel fuel that is not mixed with another type of fuel. | Application for a Refund in Respect of Biodiesel Fuel (CA-10.BI-V) |
| The fuel (gasoline or non-coloured fuel oil) is used to operate the equipment of a vehicle used for commercial or public purposes. The fuel is not used to propel the vehicle. | Application for a Tax Refund Respecting Fuel Used for Stationary Purposes (CA-10.7-V) |
| A wholesale or a retail dealer who holds a registration certificate or a permit for collection officers, and who has not concluded an agreement with Revenu Québec, is entitled to compensation for gasoline lost due to evaporation. | Application for Compensation for Losses Due to Evaporation (CA-53-V) |
| At the time of sale, a retail dealer collects an amount equal to the fuel tax that is less than the amount equal to the tax paid on the purchase of said fuel. | Fuel Tax Refund Application for Retail Dealers (CA-21.LM-V) |
| A retail dealer sells fuel whose volume measured at the time of sale (at ambient temperature or at the reference temperature of 15 0C) is different from the volume measured when it was purchased from the supplier. | Form to Be Completed by Retail Dealers (CAZ-13-V) |
| A person purchases gasoline after July 11, 2013, to supply the engine of a commercial vessel. The gasoline is poured directly into the tank installed to supply the vessel's engine. | Application for a Fuel Tax Refund in Respect of Gasoline Used to Supply the Engine of a Commercial Vessel (CA-10.C-V) |
| Indians, band councils, tribal councils or band-empowered entities pay the fuel tax on fuel purchased for their own use from a retailer on a reserve or in an Indian settlement. | Application for a Refund of the Fuel Tax Paid by an Indian, a Band Council, a Tribal Council or a Band-Empowered Entity (CA-90-V) |
The fuel (gasoline or non-coloured fuel oil) is purchased in Québec by a business, but used outside of the province. The fuel is not poured into the tank used to supply the engine of:
|
|
| A collection agent sells fuel whose volume measured at the time of sale (at ambient temperature or at the reference temperature of 15 0C) is different from the volume measured when it was purchased from the supplier. | Form to Be Completed by Collection Officers with Respect to the Adjusted Volume of Fuel (CA-10.3-V) |
|
The fuel (gasoline or non-coloured fuel oil) is used to supply a vehicle used to provide public bus transport:
|
Application for a Fuel Tax Refund and a QST Rebate for Public Carriers (CA-10.1-V) |
Time period for claiming a refund
You may claim a refund only with respect to fuel that you purchased and used. Complete and send us the form that corresponds to your situation.
As a rule, a refund application should cover the fuel used over a period of not more than 12 months. The application must be filed with Revenu Québec within 15 months of the first fuel purchase it covers.
Note
This time period does not apply to refund claims made using forms CA-10.1-V and CA-90-V. The applicable deadlines are given in these forms.
Note for collection officers
You cannot view the refunds claimed by filing form CAZ-51.2.P-V, Form To Be Completed by Collection Officers, unless a refund claimed using another form was issued at the same time.