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

Act current to 2019-03-27 and last amended on 2018-10-19. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 7Distribution of Fuel Charge

Marginal note:Definition of net amount

  •  (1) In this section, net amount in respect of a province or area and a period fixed by the Minister means the charges levied by Her Majesty in right of Canada under this Part in respect of the province or area and that period less any amounts in respect of the charges that are rebated, refunded or remitted under this Part or any other Act of Parliament in that period.

  • Marginal note:Distribution

    (2) For each province or area that is or was a listed province, the Minister must distribute the net amount for a period fixed by the Minister, if positive, in respect of the province or area. The Minister may distribute that net amount

    • (a) to the province;

    • (b) to persons that are prescribed persons, persons of a prescribed class or persons meeting prescribed conditions; or

    • (c) to a combination of the persons referred to in paragraphs (a) and (b).

  • Marginal note:Restriction

    (3) Despite subsection (2), if the Minister is not authorized, by reason of section 150, to take any action described under subsection 150(1) in respect of an amount payable by a person under this Part, the amount is not to be distributed by the Minister under this section.

  • Marginal note:Distribution payment

    (4) The amount of any distribution under subsection (2) is to be calculated in the manner determined by the Minister and may, subject to subsection (8), be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate.

  • Marginal note:Recovery

    (5) If, at any time, the total amount of distributions made under subsection (2) in respect of a province or area, taking into account any amount recovered in respect of those distributions before that time, exceeds the total of all net amounts in respect of the province or area at that time, the amount of that excess may be recovered

    • (a) if distributions were made to the province, despite any other provision of this Act or the Federal-Provincial Fiscal Arrangements Act, from any payment payable to that province under this Act or the Federal-Provincial Fiscal Arrangements Act; and

    • (b) if distributions were made to a person referred to in paragraph (2)(b), from any sum of money that may be due or payable by Her Majesty in right of Canada to that person under this Act or any other Act of Parliament.

  • Marginal note:Proportional recovery

    (6) If distributions in respect of a province or area were made under subsection (2) to more than one person, any recovery in respect of a period fixed by the Minister from any of those persons is to be made in proportion of the distributions to that person of the total distributions made in respect of that province or area in respect of that period.

  • Marginal note:Manner of calculation

    (7) The amount of any recovery under this section is to be calculated in the manner determined by the Minister.

  • Marginal note:Regulations

    (8) The Governor in Council may make regulations

    • (a) prescribing the time and manner of paying any distribution under subsection (2); and

    • (b) generally to carry out the purposes of this section.

DIVISION 8Regulations

Marginal note:Regulations

  •  (1) The Governor in Council may make regulations

    • (a) prescribing anything that, by this Part, is to be prescribed or is to be determined or regulated by regulation;

    • (b) requiring any person to provide any information, including the person’s name, address, registration number or any information relating to Part 2 that may be required to comply with this Part, to any class of persons required to make a return containing that information;

    • (c) requiring any person to provide the Minister with the person’s Social Insurance Number;

    • (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Part;

    • (e) distinguishing among any class of persons, provinces, areas, facilities, property, activities, fuels, substances, materials or things; and

    • (f) generally to carry out the purposes and provisions of this Part.

  • Marginal note:Amendments to Part 1 of Schedule 1

    (2) For the purpose of ensuring that the pricing of greenhouse gas emissions is applied broadly in Canada at levels that the Governor in Council considers appropriate, the Governor in Council may, by regulation, amend Part 1 of Schedule 1, including by adding, deleting, varying or replacing any item or table.

  • Marginal note:Factors

    (3) In making a regulation under subsection (2), the Governor in Council shall take into account, as the primary factor, the stringency of provincial pricing mechanisms for greenhouse gas emissions.

  • Marginal note:Amendments to Schedule 2

    (4) The Governor in Council may, by regulation, amend Schedule 2 respecting the application of the fuel charge under this Part including by adding, deleting, varying or replacing a table.

  • Marginal note:Effect

    (5) A regulation made under this Part is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and

    • (a) has a non-tightening effect only;

    • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Part;

    • (c) is consequential on an amendment to this Part that is applicable before the date the regulation is published in the Canada Gazette;

    • (d) is in respect of rules described in paragraph 168(2)(f); or

    • (e) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (d) apply, have effect before the date the announcement was made.

Marginal note:Incorporation by reference — limitation removed

 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Part.

Marginal note:Definition of fuel charge system

  •  (1) In this section, fuel charge system means the system under this Part, Part 1 of Schedule 1 and Schedule 2 providing for the payment and collection of charges levied under this Part and of amounts paid as or on account of charges under this Part and the provisions of this Part relating to charges under this Part or to rebates in respect of any such charges, or any such amounts, paid or deemed to be paid.

  • Marginal note:Fuel charge system regulations

    (2) The Governor in Council may make regulations, in relation to the fuel charge system,

    • (a) prescribing rules in respect of whether, how and when the fuel charge system applies and rules in respect of other aspects relating to the application of that system, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends;

    • (b) prescribing rules in respect of whether, how and when a change in a rate, set out in any table in Schedule 2 for a type of fuel and for a province or area, applies and rules in respect of a change to another parameter affecting the application of the fuel charge system in relation to such a fuel or province or area, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends;

    • (c) prescribing rules in respect of whether, how and when a change to the provinces or areas listed in Part 1 of Schedule 1 or referenced in Schedule 2 applies and rules in respect of a change to another parameter affecting the application of the fuel charge system in relation to a province or area or to a type of fuel, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends;

    • (d) if an amount is to be determined in prescribed manner in relation to the fuel charge system, specifying the circumstances or conditions under which the manner applies;

    • (e) providing for rebates, adjustments or credits in respect of the fuel charge system;

    • (f) providing for rules allowing persons, which elect to have those rules apply, to have the provisions of this Part apply in a manner different from the manner in which those provisions would otherwise apply, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported or accounted for and when any period begins and ends;

    • (g) specifying circumstances and any terms or conditions that must be met for the payment of rebates in respect of the fuel charge system;

    • (h) prescribing amounts and rates to be used to determine any rebate, adjustment or credit that relates to, or is affected by, the fuel charge system, excluding amounts that would otherwise be included in determining any such rebate, adjustment or credit, and specifying circumstances under which any such rebate, adjustment or credit must not be paid or made;

    • (i) respecting information that must be included by a specified person in a written agreement or other document in respect of specified fuel or a specified substance, material or thing and prescribing charge-related consequences in respect of such fuel, substance, material or thing, and penalties, for failing to do so or for providing incorrect information;

    • (j) deeming, in specified circumstances, a specified amount of charge to be payable by a specified person, or a specified person to have paid a specified amount of charge, for specified purposes, as a consequence of holding fuel at a specified time;

    • (k) prescribing compliance measures, including anti-avoidance rules; and

    • (l) generally to effect the transition to, and implementation of, that system in respect of fuel or a substance, material, or thing and in respect of a province or area.

  • Marginal note:Fuel charge system regulations — general

    (3) For the purpose of facilitating the implementation, application, administration and enforcement of the fuel charge system, the Governor in Council may make regulations

    • (a) adapting or modifying any provision of this Part, Part 1 of Schedule 1 or Schedule 2;

    • (b) defining, for the purposes of this Part, Part 1 of Schedule 1 or Schedule 2, or any provision of this Part, Part 1 of Schedule 1 or Schedule 2, words or expressions used in this Part, Part 1 of Schedule 1 or Schedule 2 including words or expressions defined in a provision of this Part, Part 1 of Schedule 1 or Schedule 2; and

    • (c) providing that a provision of this Part, Part 1 of Schedule 1 or Schedule 2, or a part of such a provision, does not apply.

  • Marginal note:Conflict

    (4) If a regulation made under this Part in respect of the fuel charge system states that it applies despite any provision of this Part, in the event of a conflict between the regulation and this Part, the regulation prevails to the extent of the conflict.

 
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