General Rules Concerning Fuel and Tobacco Carriers
The International Fuel Tax Agreement (IFTA) eases your administrative burden if you provide interprovincial or international transportation of passengers or freight.
If you are a carrier subject to IFTA, see International Fuel Tax Agreement (IFTA) to learn more about your obligations.
If you are a carrier based in a jurisdiction that is not an IFTA member, you must obtain a certificate for occasional trips to operate road vehicles authorized under IFTA within Québec.
Pursuant to the Fuel Tax Act, if you are a carrier of bulk fuel in Québec, you must hold a permit. For more information, see Permit Application – Fuel Tax Act.
Pursuant to the Tobacco Tax Act, if you are a carrier of tobacco that is intended for sale in Québec but not identified in accordance with that Act, you must hold a permit. The same obligation applies if you are a carrier of raw tobacco (that is, tobacco leaves that have not been processed beyond the drying stage and fragments of such tobacco leaves, and tobacco for use in the composition of tobacco products intended for sale). For more information, see Permit – Tobacco Tax.