Fuel tax returns

Each quarter, you are required to complete and file a single Quarterly Fuel Tax Return (form CAZ-510-V) for the fuel you used in all provinces and states that are members of the International Fuel Tax Agreement (IFTA). Your payment of the balance due or your refund claim, as applicable, must be enclosed with your return.

Revenu Québec sends you the form. It must be completed even if you provided no interprovincial or international transportation services during the period.

Reporting periods

You must file a quarterly return for each of the following periods:

• from January 1 to March 31
• from April 1 to June 30
• from July 1 to September 30
• from October 1 to December 31

Your return must be filed with Revenu Québec no later than the last day of the month following the end of the quarter in question. For example, your return for the period from January to March must be filed with Revenu Québec by April 30.

If the end of the month falls on a Saturday or Sunday, you must file your return by the following Monday. If the end of the month falls on a statutory holiday, the filing-due date is the next business day.

Returns must be filed quarterly; no other filing frequency (such as every calendar month or accounting period) is allowed.

Information to be provided in the returns

Each quarterly return must contain the following information with respect to your qualified motor vehicles:

• the total number of kilometres travelled in all jurisdictions (including non-member jurisdictions). Kilometres travelled using fuel subject to the tax must be distinguished from those travelled using fuel not subject to the tax, for each jurisdiction (where applicable);
• the total litres of fuel placed into qualified motor vehicles for each member and non-member jurisdiction, regardless of whether fuel tax was paid at the time of purchase.

Data entered in official documents (such as returns or records) must be entered in kilometres or litres. Data in miles or gallons must therefore be converted into these units of measurement. Conversion rates are provided with your quarterly returns.

Penalty and interest charges

Penalties and interest will be charged if you

• fail to file a return;
• file a return late; or
• fail to pay the full amount of tax due.