Quarterly Fuel Tax Returns

Every quarter, you must file a single return for all the fuel you used in 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.
Note
NoteNew calculation method for New York State

The State of New York has changed how the fuel tax applies from June 1 to December 31, 2022. For information on how to correctly enter the number of litres of fuel purchased in column L of the Quarterly Fuel Tax Return (CAZ-510-V), see Reduced Number of Litres to Report for the State of New York (IFTA).

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Note
  • Make sure to file all the pages of the return.
  • Do not take into account vehicles without IFTA decals that you only use in Québec.
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Filing methods

You must file your quarterly return by:

Note

You have to file a return even if you did not make any trips outside Québec or any trips during the quarter.

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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 Entente internationale concernant la taxe sur les carburants et Manuel des procédures (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:

Important

If you make your payment through a financial institution, be sure to mail us all the pages of the return.

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If the balance is negative, the amount corresponds to the refund to which you are entitled.

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.

Rectifying your situation

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.

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