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

Act current to 2023-01-11 and last amended on 2023-01-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 2Application of Charge (continued)

SUBDIVISION AGeneral Application of Charge to Fuel and Combustible Waste (continued)

Marginal note:Application

  •  (1) This section does not apply, in respect of a type of fuel, to a person that is

    • (a) a registered distributor in respect of that type of fuel;

    • (b) a registered importer in respect of that type of fuel;

    • (c) a registered specified air carrier or registered air carrier in respect of that type of fuel;

    • (d) a registered specified marine carrier or registered marine carrier in respect of that type of fuel;

    • (e) a registered specified rail carrier or registered rail carrier in respect of that type of fuel;

    • (f) a registered emitter; or

    • (g) a registered user in respect of that type of fuel.

  • Marginal note:Charge — bringing into a listed province

    (2) Subject to this Part, every person that brings, at a particular time, fuel into a listed province from a place in Canada must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.

  • Marginal note:Charge — importation

    (3) Subject to this Part, every person that imports, at a particular time, fuel at a location in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.

  • Marginal note:Application of Customs Act

    (4) The charge under subsection (3) is to be paid and collected under the Customs Act, and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the charge were a customs duty levied on the fuel under the Customs Tariff and, for those purposes, the Customs Act, with any modification that the circumstances require, applies subject to this Part.

  • Marginal note:Charge not payable — small quantities

    (5) A charge under subsection (2) or (3) is not payable if the fuel is brought in or imported otherwise than in a supply tank of a vehicle, the fuel is gasoline, kerosene, light fuel oil or propane and the quantity of the fuel does not exceed 200 L.

  • Marginal note:Charge not payable — supply tanks

    (6) A charge under subsection (2) or (3) is not payable if the fuel is brought in or imported in a supply tank of a vehicle and the fuel is for use in the operation of

    • (a) the vehicle;

    • (b) an auxiliary component of the vehicle; or

    • (c) an auxiliary component of another vehicle attached to the vehicle.

  • Marginal note:Exception — supply tanks

    (7) Subsection (6) does not apply

    • (a) if the person is required to be registered under Division 4 of this Part as a specified air carrier or air carrier in respect of that type of fuel but is not so registered;

    • (b) if the person is required to be registered under Division 4 of this Part as a specified marine carrier or marine carrier in respect of that type of fuel but is not so registered;

    • (c) if the person is required to be registered under Division 4 of this Part as a specified rail carrier or rail carrier in respect that type of fuel but is not so registered;

    • (d) if the fuel is in a supply tank of a specified commercial vehicle and the person is required to be registered under Division 4 of this Part as a road carrier in respect of that type fuel but is not so registered;

    • (e) if the person is an interjurisdictional rail carrier in respect of that type of fuel and the fuel is brought in or imported in a supply tank of a locomotive;

    • (f) to the extent that the fuel is brought in or imported in a supply tank of an aircraft for use in a covered air journey in respect of the listed province, if the person is an interjurisdictional air carrier in respect of that type of fuel; or

    • (g) to the extent that the fuel is brought in or imported in a supply tank of a vessel for use in a covered marine journey in respect of the listed province, if the person is an interjurisdictional marine carrier in respect of that type of fuel.

Marginal note:Charge — production

  •  (1) Subject to this Part, a person that produces at a particular time fuel in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 unless the person is

    • (a) a registered distributor in respect of that type of fuel;

    • (b) a registered specified air carrier in respect of that type of fuel;

    • (c) a registered specified marine carrier in respect of that type of fuel;

    • (d) a registered specified rail carrier in respect of that type of fuel; or

    • (e) a prescribed person, a person of a prescribed class or a person meeting prescribed conditions.

  • Marginal note:When charge payable

    (2) The charge under subsection (1) becomes payable at the particular time referred to in that subsection.

Marginal note:Charge — diversion from covered facility

  •  (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a person and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel is removed, at a later time, from a covered facility of the person in the listed province.

  • Marginal note:Charge — diversion of fuel intended for use at covered facility

    (2) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a person at a location that is not a covered facility of the person, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the certificate includes the declaration referred to in subparagraph 36(1)(b)(v), the person must, unless a charge under subsection (1) applies in respect of the fuel and the listed province, pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is

    • (a) used by the person in the listed province otherwise than at a covered facility; or

    • (b) delivered by the person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.

  • Marginal note:Charge — diversion from covered facility following a rebate

    (3) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent the fuel is removed, at a later time, from a covered facility of the person in the listed province.

  • Marginal note:When charge payable

    (4) The charge under any of subsections (1) to (3) becomes payable at the later time referred to in whichever of those subsections applies.

  • Marginal note:Charge not payable

    (5) The charge under any of subsections (1) to (3) is not payable by the person if

    • (a) the fuel is removed from the covered facility of the person in the listed province and

      • (i) is delivered by the person to a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or

      • (ii) is brought to another covered facility of the person in the listed province;

    • (b) at the later time referred to in whichever of those subsections is applicable, the person

      • (i) is not a registered emitter, or

      • (ii) is a registered distributor in respect of that type of fuel; or

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

  • Marginal note:Charge — ceasing to be a covered facility

    (6) Subject to this Part, if at any time fuel is delivered to a person in a listed province by a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.

  • Marginal note:Charge — ceasing to be a covered facility following a rebate

    (7) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.

  • Marginal note:Charge not payable

    (8) The charge under subsection (6) or (7) is not payable if

    • (a) at the later time referred to in whichever of those subsections is applicable, the person

      • (i) is not a registered emitter, or

      • (ii) is a registered distributor in respect of that type of fuel; or

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

  • Marginal note:Charge — ceasing to be an emitter

    (9) Subject to this Part, if at any time fuel is delivered to a person in a listed province by a registered distributor in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the person’s registration as an emitter, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.

  • Marginal note:Charge — ceasing to be an emitter following a rebate

    (10) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province, if a rebate under section 44 in respect of the fuel and the listed province is payable to the person and if the Minister, at a later time, cancels the person’s registration as an emitter, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.

  • Marginal note:Charge not payable

    (11) The charge under subsection (9) or (10) is not payable if

    • (a) at the later time referred to in whichever of those subsections is applicable, the person is a registered distributor in respect of that type of fuel; or

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

  • Marginal note:Charge not payable

    (12) The charge under subsection (1), (2), (6) or (9) is not payable if a charge is payable under section 37 in respect of the fuel.

Marginal note:Charge — diversion by registered user

  •  (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a registered user in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel is, at a later time,

    • (a) used by the particular person in the listed province otherwise than in a non-covered activity; or

    • (b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.

  • Marginal note:When charge payable

    (2) The charge under subsection (1) becomes payable at the later time referred to in that subsection.

  • Marginal note:Charge not payable

    (3) The charge under subsection (1) is not payable if

    • (a) at the later time referred to in that subsection, the particular person is not a registered user;

    • (b) a charge is payable under section 37 in respect of the fuel; or

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

  • Marginal note:Charge — ceasing to be registered user

    (4) Subject to this Part, if at any time fuel is delivered in a listed province to a particular person by a registered distributor in respect of that type of fuel, if the particular person is a registered user in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the particular person’s registration as a user, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.

  • Marginal note:Charge not payable

    (5) The charge under subsection (4) is not payable if

    • (a) at the later time referred to in that subsection, the Minister registers the particular person as a distributor in respect of that type of fuel;

    • (b) at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person;

    • (c) a charge is payable under section 37 in respect of the fuel; or

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

Marginal note:Charge — diversion by a farmer

  •  (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a farmer and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is

    • (a) used by the particular person in the listed province otherwise than in eligible farming activities; or

    • (b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.

  • Marginal note:When charge payable

    (2) The charge under subsection (1) becomes payable at the later time referred to in that subsection.

  • Marginal note:Charge not payable

    (3) The charge under subsection (1) is not payable if

    • (a) at the later time referred to in that subsection, the particular person is not a farmer;

    • (b) a charge is payable under section 37 in respect of the fuel; or

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

  • Marginal note:Charge — ceasing to be a farmer

    (4) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a farmer, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the particular person ceases, at a later time, to be a farmer, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.

  • Marginal note:Charge not payable

    (5) The charge under subsection (4) is not payable if

    • (a) at the later time referred to in that subsection, the particular person is registered as a distributor in respect of that type of fuel;

    • (b) at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the person;

    • (c) a charge is payable under section 37 in respect of the fuel; or

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

 
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