Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Act current to 2019-05-22 and last amended on 2019-04-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 4Registration, Reporting Periods, Returns and Payments (continued)

SUBDIVISION ARegistration (continued)

Marginal note:Registrations not statutory instruments

 For greater certainty, a registration issued under this Part is not a statutory instrument for the purposes of the Statutory Instruments Act.

SUBDIVISION BReporting Periods, Returns and Requirement to Pay

Marginal note:Definition of calendar quarter

  •  (1) For the purposes of this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October.

  • Marginal note:Reporting periods

    (2) For the purposes of this Part, a reporting period of a person is

    • (a) unless paragraph (b) or (c) applies, a calendar month;

    • (b) unless paragraph (c) applies, if the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division, a calendar quarter; or

    • (c) a prescribed period if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

      • (ii) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Reporting period — registration or cancellation

    (3) Despite subsection (2), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division

    • (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and

    • (b) a reporting period of the person begins on the day following the day that includes the particular time and ends on the day that is

      • (i) unless subparagraph (ii) applies, the last day of the month that includes the particular time, or

      • (ii) the last day of the calendar quarter that includes the particular time if, immediately after the particular time, the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division.

Marginal note:Filing required

  •  (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed not later than the last day of the first month after the reporting period.

  • Marginal note:Filing required — non-registered persons

    (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which a charge (other than a charge under subsection 20(3)) becomes payable by the person. The return is to be filed not later than the last day of the first month after the reporting period.

  • Marginal note:Returns — regulations

    (3) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions must, despite subsections (1) and (2), be filed in accordance with prescribed rules.

  • Marginal note:Filing not required — regulations

    (4) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions, despite subsections (1) and (2), is not required to be filed.

Marginal note:Form and content

 Every return required to be filed under section 69 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.

Marginal note:Net charge — obligation

  •  (1) Every person that is required to file a return under section 69 must, in the return, determine the net charge for the reporting period of the person for which the return is required to be filed.

  • Marginal note:Determination of net charge

    (2) Subject to this Part, the net charge for a particular reporting period of a person is the amount determined by the formula

    A + B

    where

    A
    is the total of all amounts, each of which is the amount determined for a listed province by the formula

    C − D

    where

    C
    is the total of all amounts, each of which is
    • (a) a charge (other than a charge under subsection 20(3)) in respect of fuel and the listed province that becomes payable by the person in the particular reporting period,

    • (b) a charge in respect of combustible waste and the listed province that becomes payable by the person in the particular reporting period, or

    • (c) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that is required to be added in determining the net charge for the particular reporting period of the person, and

    D
    is the total of all amounts, each of which is
    • (a) an amount of a rebate (other than a rebate under section 49 or a net charge rebate under subsection (4)) in respect of the listed province payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 69 for the particular reporting period, or

    • (b) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that may be deducted in determining the net charge for the particular reporting period of the person; and

    B
    the total of all amounts, each of which is a positive or negative prescribed amount, or an amount determined in prescribed manner, for the particular reporting period of the person.
  • Marginal note:Requirement to pay

    (3) If the net charge for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed.

  • Marginal note:Net charge rebate

    (4) If the net charge for a reporting period of a person is a negative amount, the person may claim in the return filed under section 69 for that reporting period the amount of that net charge as a net charge rebate for the reporting period payable to the person by the Minister. The Minister must pay the net charge rebate to the person with all due dispatch after the return is filed.

  • Marginal note:Restriction — net charge rebate

    (5) The Minister is not required to pay a net charge rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application made by the person under this Division for registration has been provided and is accurate.

  • Marginal note:Interest on net charge rebate

    (6) If a net charge rebate for a reporting period of a person is paid to the person under subsection (4), interest at the prescribed rate is to be paid to the person on the net charge rebate for the period beginning on the day that is 30 days after the later of the day the return in which the net charge rebate is claimed is filed with the Minister and the day following the last day of the reporting period and ending on the day the net charge rebate is paid.

Marginal note:Overpayment of rebate or interest

 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Part and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person.

Marginal note:Reportable amount

  •  (1) A person that is required to file, under section 69, a return for a reporting period of the person, must report in that return

    • (a) the amount determined for each listed province that is included in the determination of A in the formula in subsection 71(2) for the reporting period of the person; and

    • (b) an amount that is a prescribed amount or an amount determined in prescribed manner.

  • Marginal note:Failure to report amounts

    (2) In addition to any other penalty under this Part, every person that fails to report an amount referred to in subsection (1) when and as required in a return required to be filed under section 69, or that misstates such an amount in the return, is liable to a penalty, for each failure or misstatement, equal to 5% of the absolute value of the difference between the amount and

    • (a) if the person failed to report the amount as and when required, zero; and

    • (b) if the person misstated the amount, the amount that was reported by the person in the return.

 
Date modified: