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Ministère du Revenu du Québec

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Businesses > Consumption taxes > Fuel > Non-residents

Non-residents

The Ministère may issue a temporary, six-month permit to persons who are not resident in Québec and have no establishment in Québec.

Simply complete the Permit Application (form LM-1.CT-V) and designate a Québec resident as your agent. This person must provide you with a document attesting to the designation and bearing his or her address. File this document with the Ministère, together with your application.

The temporary permit can be renewed for a period of six months, provided you make a request to this effect.

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