• General information
• When should you register?
• Small supplier
• GST-QST
• Source deductions
• Insurance premiums
• Tobacco tax
• Fuel tax
• International Fuel Tax Agreement (IFTA)
• Tax on lodging
• Specific duty on new tires
• Logging operations
• Municipal taxation
• The clothing industry
• Documents

• Registering a new business for MRQ files
• Viewing the status of your request

• Starting a Business
• Canada Business Service Centres
• Info entreprises
• Fondation de l'entrepreneurship (available in French only)
• Business Development Bank of Canada
• Québec Entrepreneurship Contest

Fuel tax

If you are a

• collection officer,
• importer,
• refiner,
• storer of bulk fuel (other than a service station), or
• carrier of bulk fuel,

you are required to notify Revenu Québec and to hold a permit for each activity carried on in Québec. Complete the form Permit Application (LM-1.CT-V).

The same requirement applies to persons who colour fuel oil and to persons who blend, for the purposes of resale, fuel that is subject to the fuel tax with another petroleum product that is not subject to the tax.

Persons who engage in a commercial activity related to propane or natural gas are not required to hold a permit.

For further information, consult the publication An Overview of the Fuel Tax Act
(IN-222-V) or click on Fuel in the "Consumption taxes" section.