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

Act current to 2019-07-01 and last amended on 2019-07-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 1Interpretation and General Rules of Application (continued)

General Rules of Application (continued)

Marginal note:Mixtures

  •  (1) A mixture is deemed to be fuel of the type that is present in the highest proportion in the mixture.

  • Marginal note:Prescribed mixtures

    (2) Despite subsection (1), if prescribed conditions are met in respect of a mixture, the mixture is deemed to be fuel of a prescribed type.

  • Marginal note:Non-application

    (3) This section does not apply to a substance, material or thing that would be fuel in the absence of subsections (1) and (2).

DIVISION 2Application of Charge

SUBDIVISION AGeneral Application of Charge to Fuel and Combustible Waste

Marginal note:Charge — delivery by registered distributor

  •  (1) Subject to this Part, a particular registered distributor in respect of a type of fuel that delivers, at a particular time, fuel of that type in a listed province to another 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. The charge becomes payable at the particular time.

  • Marginal note:Charge not payable

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

    • (a) the particular registered distributor delivers the fuel in the listed province to another person that is

      • (i) in respect of that type of fuel, a registered distributor, a registered specified air carrier, a registered specified marine carrier, a registered specified rail carrier or a registered user,

      • (ii) a registered emitter,

      • (iii) a farmer, if the fuel is a qualifying farming fuel,

      • (iii.1) a fisher, if the fuel is a qualifying fishing fuel and the listed province is prescribed, or

      • (iv) a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, if prescribed circumstances exist; and

    • (b) an exemption certificate applies in respect of the delivery in accordance with section 36.

  • Marginal note:Charge not payable — ships’ stores

    (3) The charge under subsection (1) is not payable if the fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations.

Marginal note:Charge — use by registered distributor

  •  (1) Subject to this Part, every registered distributor in respect of a type of fuel that uses, at a particular time, fuel of that type 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:Deemed use — supply tank

    (2) For the purposes of subsection (1), if a registered distributor in respect of a type of fuel transfers fuel of that type at a particular time into a supply tank of a vehicle (other than a specified commercial vehicle) of the registered distributor at a particular location and

    • (a) if the particular location is in a listed province, the registered distributor is deemed to use the fuel at the particular time in the listed province; and

    • (b) if the particular location is not in a listed province, the registered distributor is deemed to use the fuel at the particular time otherwise than in a listed province.

  • Marginal note:Exception

    (3) Subsection (2) does not apply if the registered distributor is also a registered emitter and the particular location is a covered facility of the registered distributor.

  • Marginal note:Charge not payable — used at a covered facility

    (4) The charge under subsection (1) is not payable to the extent that the fuel is used by the registered distributor at a covered facility of the registered distributor if the registered distributor is also a registered emitter.

  • Marginal note:Charge not payable — used in a non-covered activity

    (5) The charge under subsection (1) is not payable to the extent that the fuel is used in a non-covered activity.

Marginal note:Charge — bringing into a listed province

  •  (1) 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 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.

  • Marginal note:Charge — importation

    (2) 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 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.

  • Marginal note:Non-application

    (3) Subsections (1) and (2) do not apply, in respect of a type of fuel, to a person that is a registered distributor in respect of that type of fuel.

  • Marginal note:Charge not payable — supply tanks

    (4) The charge under subsection (1) or (2) 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

    (5) Subsection (4) does not apply to fuel that is brought into a listed province, or imported at a location in a listed province, by a person

    • (a) if the fuel is transported in a supply tank of a specified commercial vehicle of the person, the fuel is a type of qualifying motive fuel and the person

      • (i) is a registered emitter or is, in respect of that type of fuel, a registered importer or a registered user, and

      • (ii) is required to be registered under Division 4 of this Part as a road carrier in respect of that type of fuel but is not so registered;

    • (b) if the fuel is brought in or imported in a supply tank of a locomotive and the person is an interjurisdictional rail carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier;

    • (c) 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 and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier; or

    • (d) 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 and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier.

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.

 
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