• General information
• Fuel tax rates and exemptions
• Fuel tax refund
• Retail dealers
• Registration certificate
• Type of permit
• Non-residents
• Manifest or way-bill
• Inspection of transported fuel
• Registers
• Fines
• Documents
• Remittance schedules

Type of permit

You must have a permit for each activity you carry on in Québec if you are

• a collection officer;
• an importer;
• a refiner;
• a storer of bulk fuel;
• a carrier of bulk fuel;
• a person who colours bulk fuel;
• a person who, for resale purposes, blends taxable fuel with a non-taxable petroleum product.

A permit is not required for commercial activities relating to propane or natural gas.

Permit application

Complete form LM-1.CT-V, Permit Application, and file it with Revenu Québec along with a document giving the address of each establishment you operate or cause to be operated by another party.

Posting of permits

Your permit or permits must be posted inside your principal place of business and in each establishment that you operate or cause to be operated by another party.

If you have a bulk-fuel carrier's permit, a copy must be kept in each vehicle used to transport bulk fuel.

Renewal of permits

Permits are valid for two years and are renewed automatically, unless you fail to meet your obligations to Revenu Québec.