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.
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.