Return Respecting Gasoline Brought into a Jurisdiction Subject to an Increase in the Fuel Tax
This form is for any person that brought gasoline (or caused gasoline to be brought) into a jurisdiction subject to an increase in the fuel tax for the person's own consumption or use or, at the person's expense, for another person's consumption or use. This form does not cover gasoline to be used for supplying an aircraft engine or gasoline contained in a fuel tank installed as standard equipment to supply the engine of a motor vehicle or a vessel.
The jurisdictions subject to this increase are the Autorité régionale de transport métropolitain (ARTM) and the Gaspésie–Îles-de-la-Madeleine administrative region (RAGIM).
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.