News and Insights

Revenu Québec Information Brochure IN-222-V “An Overview of the Fuel Tax Act”

Tax Development Apr 20, 2011

This new Revenu Québec information brochure presents useful information relevant for retail and wholesale dealers engaged in the sale of fuel in Québec, as well as guidance to storers and carriers of bulk fuel.  This overview of the Fuel Tax Act focuses on topics such as registration certificates, permits, and the collection and remittance of tax.   

To ensure the proper application of the information provided, a number of terms are explained in this publication:   

  • A retail dealer is any person who sells fuel to another person for their own consumption or consumption by others.  However, this definition does not apply to a person whose commercial activity is solely the operation of a service station, where that person does not own the fuel being sold at the service station  
  • A storer of bulk fuel is generally a person who leases an establishment in Québec, where fuel is manufactured, refined, stored, distributed, sold or traded, other than a service station.  A person who uses such an establishment at the expense of a third party, or who causes it to be used at his or her own expense, is also considered to be a storer of bulk fuel.  
  • A bulk-fuel carrier includes any person who transports 200 litres of more of fuel.  This does not apply to fuel contained in a standard vehicle, used to power the vehicle’s engine.  

All retail dealers in Québec are required to obtain a registration certificate.  This requirement also extends to small suppliers who may not be required to be registered for GST purposes. 

Persons engaged in certain fuel related activities (i.e., collection officers, importers, refiners, and storers and carriers of bulk fuel) carried on in Québec must obtain a permit.  However, a permit is not required for commercial activities exclusively related to propane or natural gas.   

This information brochure also outlines the requirement placed on persons selling fuel in Québec to ensure that purchasers hold the proper registration certificate and/or permits.  Where these requirements are not met, fines may be imposed.  

RQ IN-222-V