Because Québec is a member jurisdiction under the International Fuel Tax Agreement (IFTA), you do not have to file fuel tax returns in every member jurisdiction you travel in.
However, you have certain obligations towards us. Depending on your situation, you must:
- hold a licence and decals;
- file your quarterly fuel tax returns and pay us any balance due; and
- keep adequate records.
You do not have to meet these obligations if you apply for certificates for occasional trips before each trip outside Québec.
If you are a carrier subject to the Agreement, you may be bound by the new federal fuel charge measures. For more information, read the fuel charge technical information on the Government of Canada website.