Are you familiar with the different types of Quebec fuel tax refunds available to taxpayers ?

The Quebec fuel tax is generally included in the price of fuel sold. The tax included per litre of fuel sold applies according to the type of fuel.

The current rate applies in most regions. The tax rate is increased or reduced in certain regions.

The Fuel Tax Act (FTA) provides for tax refunds in a number of specific situations, including for gasoline :

a) used to power a farm machine engine during farming operations, provided that the user’s principal occupation is farming;
b) used to power a fishing vessel engine during fishing activities, provided that the user’s principal occupation is fishing or fish processing and marketing;
c) used to power a non-propulsive motor (commonly known as stationary equipment);
d) used as an ingredient in the manufacture of a product;
e) used to power a propulsion engine for research and development purposes;
f) used in the operation of a pump truck while it is being used to fight a forest fire;
g) exported outside Quebec by a person carrying on a business and used in an IFTA-eligible vehicle;
h) used to operate an off-road registered motor vehicle used in agricultural, forestry or mining operations; and
i) used to power an aircraft engine during testing.

A tax refund is available for uncoloured fuel oil (diesel) when it is :
a) used as an ingredient in the manufacture of a product;
b) exported outside Quebec by a person carrying on business in an IFTA-eligible vehicle; or
c) used to operate a motor vehicle registered off-road and used in agricultural, forestry, or mining operations.

Partial refunds of the tax on uncoloured fuel oil are also available.
The FTA allows tax refunds for fuel used by auxiliary equipment. “Auxiliary equipment” means equipment that is not used to propel a vehicle and that operates when the vehicle is stationary.

The FTA provides for tax reimbursement percentages based on fuel use by auxiliary equipment.
The following vehicles are covered by this reimbursement :

• Mechanical shovels
• Concrete mixers
• Well drilling machines
• Road cranes
• Recovery trucks
• Sewer cleaning and septic tank emptying trucks
• Tank trucks equipped with a pump
• Trucks equipped with a blower or unloading auger
• Trucks with aerial platforms
• Trucks equipped with a jackhammer, auger, or loading arm
• Garbage trucks
• Fire trucks

FTA regulations must be consulted to determine eligible vehicles and reimbursement percentages.
The fuel tax may also be claimed on aviation gasoline consumed on international flights and on coloured fuel oil used to power a railroad company’s railcar heating system.

We can help you determine whether you are eligible for a fuel tax refund, and assist you in applying to the ARQ for a refund.

admissible au remboursement de la taxe sur les carburants et à vous accompagner pour en demander le remboursement auprès de l’ARQ.