Special Cases – International Fuel Tax Agreement (IFTA)

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Subcontracts

Long-term lease

If you hire an independent contractor under a lease 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, you 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 hire an independent contractor under a lease for less than 30 days, the contractor 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.

Qualified motor vehicles leased without drivers

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.

Movers

If you are a mover and hire an independent contractor, agent or service representative under an intermittent lease, and your qualified motor vehicle is used in your base jurisdiction, you are responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund).

However, if the qualified motor vehicle is used in the base jurisdiction of the contractor, agent or service representative, they are responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund).

If you and the contractor, agent or service representative have the same base jurisdiction, the responsibilities described above are determined by the terms of the lease.

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