Quarterly Fuel Tax Returns – IFTA
Every quarter, you must file a single return for all the fuel you used in International Fuel Tax Agreement (IFTA) member jurisdictions.
You must report the following information about your qualified motor vehicles every quarter:
- the total kilometres travelled in each member or non-member jurisdiction;
- the total litres of fuel purchased and used in qualified motor vehicles in each member or non-member jurisdiction.
You must file all the pages of your quarterly fuel tax return.
Do not include in your return:
- information about vehicles without IFTA decals that you only use in Québec;
- kilometres travelled by a qualified electric or hydrogen motor vehicle while it is running on one of these energies.
Filing methods
You must file your quarterly return by:
- completing the Quarterly Fuel Tax Return (form CAZ-510-V) that we mail you;
- download the fillable PDF version of form CAZ-510-V, which you will then complete, print and mail to us (note that kilometres travelled and litres of fuel are calculated and entered in the right fields automatically); or
- using authorized software for filing tax returns.
You have to file a return even if you did not make any trips outside Québec or any trips during the quarter.
Reporting periods
You must file a quarterly return every quarter:
- January 1 to March 31
- April 1 to June 30
- July 1 to September 30
- October 1 to December 31
You must file your return with us no later than the last day of the month following the end of the quarter in question. For example, your return for the period from January to March must be filed with us by April 30.
If the end of the month falls on a Saturday or Sunday, you must file your return by the following Monday.
If you mail your return:
- the date of the postmark is considered to be the date on which the return is filed; and
- the date of Revenu Québec's stamp is considered to be the date on which the payment was received.
Please note that the quarterly filing period must be respected in all cases. This means, for example, that you may not file your returns monthly, or according to your accounting periods. However, there may be exceptions. For more information, see the International Fuel Tax Agreement: Articles of Agreement and Procedures Manual (IN-322).
Payment methods
If you have a balance due, you must send us your payment by the filing deadline for your return. You can pay your balance:
- using the online payment service of a financial institution (use your payment code);
- in person at a financial institution (the date of payment is the date on which the payment is made at the ATM or with the teller); or
- by mail (enclose your remittance with your return).
If you make your payment through a financial institution, be sure to mail us all the pages of the return.
Penalties and interest
If you do not file your returns or do not file them by the prescribed deadline, you will be liable to a penalty and interest.
If you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.