Return to Be Completed by Consumers Required to Remit Fuel Tax
CA-15.U-V
This form is intended for any person (hereinafter “the consumer”) who, directly or indirectly, for himself or herself, or for others, consumes or uses fuel without paying the fuel tax. Consumers who have not paid fuel tax at the time they acquired fuel must use this return to report the tax and remit it to the Minister of Revenue. Consumers who produce fuel have the same obligation regarding fuel they produce or use.
Before completing this form, consult the Table of Fuel Tax Rates in Québec, by Region (form CA-1-V) to find out which tax rates apply to your situation.