{"id":4826,"date":"2024-09-25T01:12:37","date_gmt":"2024-09-25T01:12:37","guid":{"rendered":"https:\/\/consultaxe.com\/connaissez-vous-les-differents-types-de-remboursement-de-taxe-d-accise-qu-un-contribuable-peut-obtenir-copy\/"},"modified":"2024-09-25T01:20:05","modified_gmt":"2024-09-25T01:20:05","slug":"connaissez-vous-les-differents-types-de-remboursement-de-taxe-sur-les-carburants-du-quebec-qu-un-contribuable-peut-obtenir","status":"publish","type":"post","link":"https:\/\/consultaxe.com\/?p=4826","title":{"rendered":"Connaissez-vous les diff\u00e9rents types de remboursement de taxe sur les carburants du Qu\u00e9bec qu\u2019un contribuable peut obtenir ?"},"content":{"rendered":"

La taxe sur les carburants du Qu\u00e9bec est g\u00e9n\u00e9ralement incluse dans le prix du carburant vendu. La taxe incluse par litre de carburant vendu s\u2019applique selon le type de carburant.
\nLe taux courant s’applique dans la plupart des r\u00e9gions. Le taux de la taxe est major\u00e9 ou r\u00e9duit dans certaines r\u00e9gions.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Carburant<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n

\n

Taxe par litre (taux courant)<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Essence<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,1920 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mazout non color\u00e9<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,2020 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Essence d’aviation<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,0300 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e9lange de mazout<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,2020 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Essence-\u00e9thanol (<\/span><\/span><\/span>gazohol<\/i><\/span><\/span><\/span>)<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,1920 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mazout pour locomotive<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,0300 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Gaz de p\u00e9trole liqu\u00e9fi\u00e9 (GPL) ou butane<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,1920 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00c9thanol pur<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,2020 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mazout lourd<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,2020 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

K\u00e9ros\u00e8ne (essence d\u2019aviation)<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,0300 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Biodiesel pur<\/span><\/span><\/span><\/p>\n<\/td>\n

\n

0,2020 $<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

La Loi concernant la taxe sur les carburants (LTC) pr\u00e9voit que l\u2019on peut obtenir remboursement de la taxe dans plusieurs situations particuli\u00e8res, notamment\u00a0pour l\u2019essence\u00a0:<\/p>\n

a)\u00a0\u00a0servant \u00e0 alimenter un moteur de machine agricole pendant des travaux d’agriculture pourvu que l’occupation principale de l’usager soit l’agriculture;
\nb)\u00a0\u00a0servant \u00e0 alimenter un moteur d’un bateau de p\u00eache pendant les activit\u00e9s de p\u00eache pourvu que l’occupation principale de l’usager soit la p\u00eache ou la transformation et la mise en march\u00e9 du poisson;
\nc)\u00a0\u00a0servant \u00e0 alimenter un moteur non propulsif (commun\u00e9ment appel\u00e9 \u00e9quipement stationnaire);
\nd)\u00a0\u00a0servant comme ingr\u00e9dient pour la fabrication d’un produit;
\ne)\u00a0\u00a0servant \u00e0 alimenter un moteur propulsif \u00e0 des fins de recherche et d\u00e9veloppement;
\nf)\u00a0\u00a0servant au fonctionnement d’un camion-pompe utilis\u00e9 pendant qu’il a \u00e9t\u00e9 utilis\u00e9 pour combattre un feu en for\u00eat;
\ng)\u00a0\u00a0export\u00e9 hors du Qu\u00e9bec par une personne qui exploite une entreprise et utilis\u00e9 dans un v\u00e9hicule admissible selon l’IFTA;
\nh)\u00a0\u00a0servant au fonctionnement d’un v\u00e9hicule automobile immatricul\u00e9 hors route utilis\u00e9 dans des op\u00e9rations agricoles, foresti\u00e8res ou mini\u00e8res; et
\ni)\u00a0\u00a0servant \u00e0 alimenter un moteur d’a\u00e9ronef pendant des essais.<\/p>\n

Un remboursement de la taxe est admissible pour le mazout non color\u00e9 (diesel):
\na) servant comme ingr\u00e9dient pour la fabrication d’un produit;
\nb) export\u00e9 hors du Qu\u00e9bec par une personne qui exploite une entreprise dans un v\u00e9hicule admissible selon l’IFTA; et
\nc) servant au fonctionnement d’un v\u00e9hicule automobile immatricul\u00e9 hors route et utilis\u00e9 dans des op\u00e9rations agricoles, foresti\u00e8res ou mini\u00e8res.<\/p>\n

Il existe aussi des remboursements partiels de la taxe sur le mazout non color\u00e9.
\nLa LTC permet le remboursement de la taxe pour le carburant utilis\u00e9 par un \u00e9quipement auxiliaire. On entend par \u00ab \u00e9quipement auxiliaire \u00bb un \u00e9quipement ne servant pas \u00e0 la propulsion d’un v\u00e9hicule et qui fonctionne lorsque le v\u00e9hicule est en \u00e9tat stationnaire. La LTC pr\u00e9voit des pourcentages de remboursement de la taxe en fonction de l’utilisation de carburant par l’\u00e9quipement auxiliaire.<\/p>\n

Les v\u00e9hicules suivants sont vis\u00e9s par ce remboursement:<\/p>\n

\u2022 Les pelles m\u00e9caniques
\n\u2022 Les b\u00e9tonni\u00e8res
\n\u2022 Les foreuses de puits
\n\u2022 Les grues routi\u00e8res
\n\u2022 Les camions de r\u00e9cup\u00e9ration
\n\u2022 Les camions de nettoyage d\u2019\u00e9gout et de vidange de fosse septique
\n\u2022 Les camions-citernes munis de pompe
\n\u2022 Les camions munis d\u2019une soufflerie ou d\u2019une vrille de d\u00e9chargement
\n\u2022 Les camions avec une nacelle
\n\u2022 Les camions munis d\u2019un marteau piqueur, d\u2019une tari\u00e8re ou d\u2019un bras de chargement
\n\u2022 Les camions \u00e0 ordures
\n\u2022 Les camions de pompiers<\/p>\n

Il faut consulter les r\u00e8glements de la LTC pour d\u00e9terminer les v\u00e9hicules admissibles et les pourcentages de remboursement.
\nIl est aussi possible de r\u00e9clamer la taxe sur les carburants pour l\u2019essence d\u2019aviation consomm\u00e9e lors de vols internationaux et pour le mazout color\u00e9 qui a servi \u00e0 l’alimentation du syst\u00e8me de chauffage de wagons d\u2019une soci\u00e9t\u00e9 de chemin de fer.<\/p>\n

Nous pouvons vous aider \u00e0 d\u00e9terminer si vous \u00eates admissible au remboursement de la taxe sur les carburants et \u00e0 vous accompagner pour en demander le remboursement aupr\u00e8s de l\u2019ARQ.<\/p>\n","protected":false},"excerpt":{"rendered":"

La taxe sur les carburants du Qu\u00e9bec est g\u00e9n\u00e9ralement incluse dans le prix du carburant vendu. La taxe incluse par litre de carburant vendu s\u2019applique selon le type de carburant. Le taux courant s’applique dans la plupart des r\u00e9gions. Le taux de la taxe est major\u00e9 ou r\u00e9duit dans certaines r\u00e9gions. Carburant Taxe par litre […]<\/p>\n","protected":false},"author":7,"featured_media":4828,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-4826","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information-fiscale"],"acf":[],"yoast_head":"\nConnaissez-vous les diff\u00e9rents types de remboursement de taxe sur les carburants du Qu\u00e9bec qu\u2019un contribuable peut obtenir ? - Consultaxe<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/consultaxe.com\/?p=4826\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Connaissez-vous les diff\u00e9rents types de remboursement de taxe sur les carburants du Qu\u00e9bec qu\u2019un contribuable peut obtenir ? - Consultaxe\" \/>\n<meta property=\"og:description\" content=\"La taxe sur les carburants du Qu\u00e9bec est g\u00e9n\u00e9ralement incluse dans le prix du carburant vendu. La taxe incluse par litre de carburant vendu s\u2019applique selon le type de carburant. Le taux courant s’applique dans la plupart des r\u00e9gions. Le taux de la taxe est major\u00e9 ou r\u00e9duit dans certaines r\u00e9gions. 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