You must pay the fuel tax on fuel you buy in Québec. The rate of the tax is based on:

• the type of fuel 
• the region 

In addition to the fuel tax, the GST and QST also apply to sales of fuel.

Exemptions

The following are not subject to the fuel tax:

• natural gas and propane gas
• solvents derived from petroleum 
• gasoline intended for chemical use 
• coloured fuel oil used for heating or to operate a stationary engine or certain propulsion engines