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Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

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Assented to 2018-06-21

SCHEDULE 4(Section 186)

SCHEDULE 1(Section 3, subsections 166(2) and 168(1), paragraph 168(2)(c), subsection 168(3), section 169, subsection 172(1), section 185, subsection 189(1) and section 193)Provinces and Areas

PART 1Provinces and Areas for the Purposes of Part 1 of the Act

PART 2Provinces and Areas for the Purposes of Part 2 of the Act

SCHEDULE 2(Section 3, subsections 166(4) and 168(1), paragraphs 168(2)(b) and (c) and subsection 168(3))Charge Rates

TABLE 1

Rates of charge applicable in 2018

Column 1	Column 2	Column 3	Column 4	Column 5
Item	Type	Unit	Listed Province	Rate
1	Aviation gasoline	$/litre		0.0249
2	Aviation turbo fuel	$/litre		0.0258
3	Butane	$/litre		0.0178
4	Ethane	$/litre		0.0102
5	Gas liquids	$/litre		0.0167
6	Gasoline	$/litre		0.0221
7	Heavy fuel oil	$/litre		0.0319
8	Kerosene	$/litre		0.0258
9	Light fuel oil	$/litre		0.0268
10	Methanol	$/litre		0.0110
11	Naphtha	$/litre		0.0225
12	Petroleum coke	$/litre		0.0384
13	Pentanes plus	$/litre		0.0178
14	Propane	$/litre		0.0155
15	Coke oven gas	$/cubic metre		0.0070
16	Marketable natural gas	$/cubic metre		0.0196
17	Non-marketable natural gas	$/cubic metre		0.0259
18	Still gas	$/cubic metre		0.0270
19	Coke	$/tonne		31.80
20	High heat value coal	$/tonne		22.52
21	Low heat value coal	$/tonne		17.72
22	Combustible waste	$/tonne		19.97

TABLE 2

Rates of charge applicable in 2019

Column 1	Column 2	Column 3	Column 4	Column 5
Item	Type	Unit	Listed Province	Rate
1	Aviation gasoline	$/litre		0.0498
2	Aviation turbo fuel	$/litre		0.0516
3	Butane	$/litre		0.0356
4	Ethane	$/litre		0.0204
5	Gas liquids	$/litre		0.0333
6	Gasoline	$/litre		0.0442
7	Heavy fuel oil	$/litre		0.0637
8	Kerosene	$/litre		0.0516
9	Light fuel oil	$/litre		0.0537
10	Methanol	$/litre		0.0220
11	Naphtha	$/litre		0.0451
12	Petroleum coke	$/litre		0.0767
13	Pentanes plus	$/litre		0.0356
14	Propane	$/litre		0.0310
15	Coke oven gas	$/cubic metre		0.0140
16	Marketable natural gas	$/cubic metre		0.0391
17	Non-marketable natural gas	$/cubic metre		0.0517
18	Still gas	$/cubic metre		0.0540
19	Coke	$/tonne		63.59
20	High heat value coal	$/tonne		45.03
21	Low heat value coal	$/tonne		35.45
22	Combustible waste	$/tonne		39.95

TABLE 3

Rates of charge applicable in 2020

Column 1	Column 2	Column 3	Column 4	Column 5
Item	Type	Unit	Listed Province	Rate
1	Aviation gasoline	$/litre		0.0747
2	Aviation turbo fuel	$/litre		0.0775
3	Butane	$/litre		0.0534
4	Ethane	$/litre		0.0306
5	Gas liquids	$/litre		0.0499
6	Gasoline	$/litre		0.0663
7	Heavy fuel oil	$/litre		0.0956
8	Kerosene	$/litre		0.0775
9	Light fuel oil	$/litre		0.0805
10	Methanol	$/litre		0.0329
11	Naphtha	$/litre		0.0676
12	Petroleum coke	$/litre		0.1151
13	Pentanes plus	$/litre		0.0534
14	Propane	$/litre		0.0464
15	Coke oven gas	$/cubic metre		0.0210
16	Marketable natural gas	$/cubic metre		0.0587
17	Non-marketable natural gas	$/cubic metre		0.0776
18	Still gas	$/cubic metre		0.0810
19	Coke	$/tonne		95.39
20	High heat value coal	$/tonne		67.55
21	Low heat value coal	$/tonne		53.17
22	Combustible waste	$/tonne		59.92

TABLE 4

Rates of charge applicable in 2021

Column 1	Column 2	Column 3	Column 4	Column 5
Item	Type	Unit	Listed Province	Rate
1	Aviation gasoline	$/litre		0.0995
2	Aviation turbo fuel	$/litre		0.1033
3	Butane	$/litre		0.0712
4	Ethane	$/litre		0.0408
5	Gas liquids	$/litre		0.0666
6	Gasoline	$/litre		0.0884
7	Heavy fuel oil	$/litre		0.1275
8	Kerosene	$/litre		0.1033
9	Light fuel oil	$/litre		0.1073
10	Methanol	$/litre		0.0439
11	Naphtha	$/litre		0.0902
12	Petroleum coke	$/litre		0.1535
13	Pentanes plus	$/litre		0.0712
14	Propane	$/litre		0.0619
15	Coke oven gas	$/cubic metre		0.0280
16	Marketable natural gas	$/cubic metre		0.0783
17	Non-marketable natural gas	$/cubic metre		0.1034
18	Still gas	$/cubic metre		0.1080
19	Coke	$/tonne		127.19
20	High heat value coal	$/tonne		90.07
21	Low heat value coal	$/tonne		70.90
22	Combustible waste	$/tonne		79.89

TABLE 5

Rates of charge applicable after 2021

Column 1	Column 2	Column 3	Column 4	Column 5
Item	Type	Unit	Listed Province	Rate
1	Aviation gasoline	$/litre		0.1244
2	Aviation turbo fuel	$/litre		0.1291
3	Butane	$/litre		0.0890
4	Ethane	$/litre		0.0509
5	Gas liquids	$/litre		0.0832
6	Gasoline	$/litre		0.1105
7	Heavy fuel oil	$/litre		0.1593
8	Kerosene	$/litre		0.1291
9	Light fuel oil	$/litre		0.1341
10	Methanol	$/litre		0.0549
11	Naphtha	$/litre		0.1127
12	Petroleum coke	$/litre		0.1919
13	Pentanes plus	$/litre		0.0890
14	Propane	$/litre		0.0774
15	Coke oven gas	$/cubic metre		0.0350
16	Marketable natural gas	$/cubic metre		0.0979
17	Non-marketable natural gas	$/cubic metre		0.1293
18	Still gas	$/cubic metre		0.1350
19	Coke	$/tonne		158.99
20	High heat value coal	$/tonne		112.58
21	Low heat value coal	$/tonne		88.62
22	Combustible waste	$/tonne		99.87

SCHEDULE 3(Sections 169 and 170 and subsection 190(1))

Greenhouse Gases

	Column 1	Column 2
Item	Gas	Global Warming Potential
1	Carbon dioxide, which has the molecular formula CO₂	1
2	Methane, which has the molecular formula CH₄	25
3	Nitrous oxide, which has the molecular formula N₂O	298
4	Sulfur hexafluoride, which has the molecular formula SF₆	22,800
5	Nitrogen trifluoride, which has the molecular formula NF₃	17,200
6	HFC-23, which has the molecular formula CHF₃	14,800
7	HFC-32, which has the molecular formula CH₂F₂	675
8	HFC-41, which has the molecular formula CH₃F	92
9	HFC-43-10mee, which has the molecular formula CF₃CHFCHFCF₂CF₃	1,640
10	HFC-125, which has the molecular formula CHF₂CF₃	3,500
11	HFC-134, which has the molecular formula CHF₂CHF₂	1,100
12	HFC-134a, which has the molecular formula CH₂FCF₃	1,430
13	HFC-143, which has the molecular formula CH₂FCHF₂	353
14	HFC-143a, which has the molecular formula CH₃CF₃	4,470
15	HFC-152, which has the molecular formula CH₂FCH₂F	53
16	HFC-152a, which has the molecular formula CH₃CHF₂	124
17	HFC-161, which has the molecular formula CH₃CH₂F	12
18	HFC-227ea, which has the molecular formula CF₃CHFCF₃	3,220
19	HFC-236cb, which has the molecular formula CH₂FCF₂CF₃	1,340
20	HFC-236ea, which has the molecular formula CHF₂CHFCF₃	1,370
21	HFC-236fa, which has the molecular formula CF₃CH₂CF₃	9,810
22	HFC-245ca, which has the molecular formula CH₂FCF₂CHF₂	693
23	HFC-245fa, which has the molecular formula CHF₂CH₂CF₃	1,030
24	HFC-365mfc, which has the molecular formula CH₃CF₂CH₂CF₃	794
25	Perfluoromethane, which has the molecular formula CF₄	7,390
26	Perfluoroethane, which has the molecular formula C₂F₆	12,200
27	Perfluoropropane, which has the molecular formula C₃F₈	8,830
28	Perfluorobutane, which has the molecular formula C₄F₁₀	8,860
29	Perfluorocyclobutane, which has the molecular formula c-C₄F₈	10,300
30	Perfluoropentane, which has the molecular formula C₅F₁₂	9,160
31	Perfluorohexane, which has the molecular formula C₆F₁₄	9,300
32	Perfluorodecalin, which has the molecular formula C₁₀F₁₈	7,500
33	Perfluorocyclopropane, which has the molecular formula c-C₃F₆	17,340

SCHEDULE 4(Paragraph 174(3)(b), subsections 174(5), 178(2), 181(3) and section 191)

Excess Emissions Charge

	Column 1	Column 2
Item	Calendar Year	Charge per CO₂e Tonne ($)
1	2018	10
2	2019	20
3	2020	30
4	2021	40
5	2022	50

Date modified:: 2024-12-10

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