Long-term lease

If you regularly lease qualified motor vehicles and you lease one to a lessee for 30 days or more, the two of you can choose who is responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the lease.

In the absence of a written agreement on these matters, the lessee will be responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the lease.

Short-term lease

If you regularly lease qualified motor vehicles and you lease one to a lessee for less than 30 days, you are generally responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the lease.

However, if the lease specifies that the lessee is responsible for these obligations and you have a copy of the lessee's licence that is valid for the duration of the lease, the lessee will be responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the lease.