Responsibilities of Fuel Dealers
If you sell fuel to a retail dealer in Québec, must ensure that:
- the retail dealer holds a registration certificate; and
- 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.
To check whether the person with whom you plan to complete a fuel purchase or sales transaction complies with the requirements under the Fuel Tax Act, email us at carburant@revenuquebec.ca.
Fines
You may be fined if you do business with a person who:
- does not hold a registration certificate or the required permit; or
- has had the registration certificate or permit suspended with respect to commercial activities in the fuel industry.
Amount to remit
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.
If you have reason to believe that someone with whom you do business is not complying with the law, do not hesitate to contact us.