Biodiesel Information

Quebec Biodiesel Information 2017

Jurisdiction:      Quebec      

Year of Report:    2017      

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:  03/24/2006

Type of biodiesel incentive is offered:  Reimbursement of the fuel tax paid (same as diesel) if biodiesel is used "pure" and for personal use. If the vehicles are covered under 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.

7) Website that includes information regarding biodiesel:  Click Here