IFTA, Inc. International Fuel Tax Association

Jurisdiction:	Quebec
Year of Report:	2023
1) Jurisdiction provides either a refund or an exemption, impose a tax rate different than diesel, or offer an incentive (i.e. producers' or income tax credit):	Yes
2) Jurisdiction offers a refund for tax paid on biodiesel for IFTA carriers:
Effective date of the legislation:
Brief description of the legislation:
3) Jurisdiction offers a biodiesel tax exemption for IFTA carriers:	No
Effective date of the legislation:
Brief description of the legislation:
4) Jurisdiction imposes a tax on biodiesel at a rate different than the tax imposed on diesel:	No
Effective date of the biodiesel tax rate:
5) Instructions for the IFTA licensees based in your jurisdiction to report biodiesel use on the IFTA return. :
6) Biodiesel incentive such as a producer's credit or an income tax credit:
Effective date of the legislation:	02/24/2006
Type of biodiesel incentive is offered:	Reimbursement of the fuel tax paid (same as diesel) if biodiesel is used ‘pure’ and for a personal use. If the vehicles are covered by IFTA, only the biodiesel purchased “for Quebec use” may have the fuel tax paid reimbursed. (Form: CA-10.BI). On IFTA return, biodiesel can be reported as other fuel – biodiesel. It is taxable at the same rate as fuel oil (diesel). There is no reimbursement of the fuel tax paid if biodiesel is blended with other fuels.

2023 Biodiesel Information