Security Required to Obtain a Permit – Fuel Tax

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To obtain a permit, you may have to provide security. You may also have to provide security if you are in one of the following situations set forth in the Tax Administration Act:

  • You have been convicted of a fiscal offence in the five years preceding the date of your permit application.
  • You have a debt owing to us.
  • You have not filed all of the required returns.

We may also require security if we consider that you are unable to fulfill the obligations arising out of your business because of your financial situation.

As a rule, the value of the security is based on the amounts that you are likely to collect in the six-month period following the date on which security is required.

The value of the security may also be based on the amounts that you should have remitted in the six months prior to the date on which we ask you to provide the security.

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