Payment of Fuel Tax
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.
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