If you are a
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.