In certain situations, you are required to hold a permit, a licence, decals or a registration certificate to carry on your activities in the fields shown below.

Tobacco

See the Tobacco Tax pages if you are one of the following:

• a collection officer
• an importer
• a manufacturer
• a storer
• a carrier 
• a retail vendor (retailer) of tobacco products

Fuel

See the Fuel Tax pages if you are one of the following:

• a collection officer
• an importer
• a refiner 
• a storer of bulk fuel
• a carrier of bulk fuel
• a retail dealer (retailer) of fuel
• a person who colours fuel oil
• a person who, for resale purposes, blends taxable fuel with a non-taxable petroleum product

Interprovincial or international transportation

See the International Fuel Tax Agreement (IFTA) pages if you provide interprovincial or international passenger or freight transportation services in jurisdictions that are members under the International Fuel Tax Agreement (IFTA).