Fuel taxes - Quebec

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:

• Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 pounds); or
• Having three or more axles regardless of weight; or
• Is used in combination, when the weight of such combination exceeds 11,797 kilograms (26,000 pounds) gross vehicle weight.

A qualified motor vehicle does not include recreational vehicles.

Québec imposes a tax on gasoline, special diesel, gasohol, ethanol, methanol, E-85, M-85, A55, and biodiesel.

Québec requires IFTA tax records to be kept for six years.

Bulk fuel transport

Bulk-fuel carriers are regulated in Québec. A bulk-fuel carrier is any person who transports fuel in a receptacle with a capacity of over 200 litres, other than fuel contained in a fuel tank installed as standard equipment for supplying the engine of a vehicle. A person is not a bulk-fuel carrier if the fuel transported is for the person’s own use and is transported in receptacles whose total capacity does not exceed 2,000 litres.

Bulk-fuel carriers must obtain permits. To obtain a bulk-fuel carrier permit, submit permit application form LM-1.CT-V. Applicants who do not have a residence in Québec must designate an agent with an address in Québec or obtain a temporary permit valid for six months.

Once the permit is obtained, the carrier must place a copy of it in each vehicle that is used to transport bulk fuel. Permits are valid for two years and are renewed automatically.

Bulk-fuel carriers are required to manifest each shipment and ensure the manifest contains the required items.

Fuel tax rates

In addition to the Canadian federal government charging both the 5% GST and an excise tax on each litre of fuel purchased (as noted in the beginning of the Canadian section), the Québec government sets several different fuel tax rates within the province, depending on the region where the fuel is purchased. The regular fuel tax rates are $.162 per litre for clear fuel oil (Diesel), and $.152 per litre for gasoline or gasohol.

Fuel trip permits

Refer to Québec Temporary Trip Permits for more information.

Fuel tax refunds

Fuel tax refunds are available for fuel used in a non-taxable manner. In Québec, fuel tax refunds are available for non-coloured fuel used in power-take-off equipment.

Refunds must be filed within 15 months of the fuel purchases the refund application covers. Original invoices must be submitted. The invoices will be returned. Persons claiming fuel tax refunds must keep detailed records of fuel receipt and usage, including the number of hours the auxiliary engine was running or odometer readings of the vehicle.

Use forms CA-10.1-V, Application for a Fuel Tax Refund for Public Carriers; CA-10.7-B, Application for a Tax Refund respecting Fuel Used for Stationary Purposes; CA-10.B-V, Application for a Fuel Tax Refund; or CA-90-V, Application for a Refund of the Fuel Tax Paid by an Indian or an Indian Band.

Information and records used to obtain the refunds must be kept for six years.