Responsibilities of Fuel Dealers

If you sell fuel to a retail dealer in Québec, must ensure that:

  • the retail dealer holds a registration certificate
  • the certificate has not been suspended with regard to the retail sale of fuel

Persons who sell fuel in Québec to a wholesale dealer must ensure that the wholesale dealer holds a collection officer's permit.

Both retail dealers and wholesale dealers must ensure that the persons from whom they purchase fuel in Québec (or from whom they take delivery of fuel) hold a collection officer's permit.

Dealers' responsibilities

You may be fined if you do business with a person who:

  • does not hold a registration certificate or the required permit
  • has had the registration certificate or permit suspended with respect to commercial activities in the fuel industry

If you purchase fuel from a wholesale dealer who does not hold the required permit and pay the dealer an amount equal to the tax, you must remit to us the tax you collect when you sell the fuel.

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