Registration – Fuel Tax
Any person who sells fuel at retail (retail dealer) in Québec is required to hold a Québec sales tax (QST) registration certificate. You are considered a retail dealer (retailer) if you sell fuel to persons for their own consumption or for consumption by others. A person whose only commercial activity is the operation of a service station and who is not the owner of the fuel sold at retail is not considered a retailer.
The Démarrer une entreprise online service developed by Entreprises Québec (formerly Services Québec – Entreprises) guides you in the process of registering a new business with several Québec government departments and agencies, and lets you track the status of your applications for registration. Learn more…
Retailers who are small suppliers are not required to register for the goods and services tax (GST).
You can register for the QST by:
- using either of the following online services:
- Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax), or
- Register a Business with Revenu Québec (register pursuant to an act), if you are already registered with Revenu Québec (you can access the service in the Consumption Taxes section in My Account);
- calling our client services (unless you sell fuel on an Indian reserve); or
- filing form LM-1-V, Application for Registration.
See brochure IN-273-V, Registering for Consumption Taxes by Phone Is Easy!, to find out what information you will need to provide in order to register.
You can track the status of your application for registration using one of the following online services:
- Track the Status of an Application for Registration: New Businesses (which contains your identification number, file number and/or GST account number), if you registered using the Register a New Business online service;
- Track the Status of a Request (which is available in My Account), if you registered using the Register a Business with Revenu Québec (register pursuant to an act) online service; or
- View the Status of a Registration Pursuant to an Act, if you are not registered for My Account.
Printing registration documents
You can use the Print Revenu Québec Registration Documents service in My Account to print the QST registration certificate.
You are required to notify us, by registered mail, of any change that renders the information you provided at registration inaccurate or incomplete. To do so:
- file form LM-4-V, Information Update (Fuel Tax Act and Tobacco Tax Act); or
- notify us of the changes to be made in a letter.
Similarly, if you dispose of an establishment, you must notify us of the disposition, giving us:
- your name and address;
- the address of the establishment; and
- the name and address of the person who acquired the establishment.
You must include your full name and registration number in all correspondence with us.
If you do not have a residence or place of business in Québec, you must designate a person residing in Québec to act as an agent. When filing your application for registration, you must enclose a document attesting to the designation and indicating the agent's address.
You must post your registration certificate in plain sight inside your principal place of business in Québec. If you have other establishments, you must also post a copy of the certificate in each of these establishments.
Your registration certificate may be suspended or revoked, as applicable, with regard to the retail sale of fuel if you do not comply with the requirements of the Fuel Tax Act or the Tax Administration Act.
If your certificate is suspended, we will serve you with a notice of suspension, which you must post inside your principal place of business in Québec for the duration of the suspension. If you have other establishments, you must also post a copy of the notice of suspension in each of these establishments.
A registration certificate is issued to a single person and cannot be transferred to any other person.