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Businesses > Consumption taxes > Fuel > Manifest or way-bill

Manifest or way-bill

If you transport bulk fuel in Québec, you must have a manifest or way-bill for each shipment. However, this requirement does not apply in the case of

  • propane and natural gas;
  • fuel transported by rail; or
  • coloured fuel oil in a tank with a capacity of 18,200 litres or less.

The manifest or way-bill must be kept in the vehicle transporting the fuel.

Fines may be imposed on persons who fail to meet these requirements.

Contents of manifest or way-bill

The manifest or way-bill must contain the following information:

  • a sequential number (for example, 0001);
  • the date on which the document was drawn up;
  • the name and address of the person required to draw up the document and (if applicable) the number of the bulk-fuel carrier's permit held by the person;
  • where the carrier is a subcontractor, the name, address and, if applicable, the permit number of the person who gave out the contract;
  • the licence plate number of the vehicle used to transport the fuel;
  • the name and address of the vendor and the purchaser of the shipment;
  • the address at which the shipment is loaded, if different from the vendor's address;
  • the date of loading and the number of the document issued by the vendor to the carrier, stating the quantity of fuel loaded;
  • the number of litres of fuel transported (according to type);
  • the address at which the shipment is unloaded, the date of unloading, and the number of litres of fuel (according to type) unloaded at each place;
  • the name and signature of the driver.
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