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

Act current to 2024-10-30 and last amended on 2024-06-20. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 2Application of Charge (continued)

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

Marginal note:Charge — delivery in a listed province

  • 24.1 (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 fisher 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 fishing 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 fisher;

    • (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 fisher

    (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 fisher, 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 fisher, 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.

Marginal note:Charge — combustible waste

25 Subject to this Part, every person that, at a particular time, burns combustible waste in a listed province for the purposes of producing heat or energy must pay to Her Majesty in right of Canada a charge in respect of the combustible waste and the listed province in the amount determined under section 41. The charge becomes payable at the particular time.

Marginal note:Charge — regulations

26 Subject to this Part, a prescribed person, a person of a prescribed class or a person meeting prescribed conditions must pay to Her Majesty in right of Canada a charge in respect of a type of fuel or combustible waste in the amount determined in prescribed manner if prescribed circumstances exist or prescribed conditions are met. The charge becomes payable at the prescribed time.

Marginal note:Charge not payable — regulations

27 A charge under this Part in respect of a type of fuel or combustible waste is not payable

  • (a) by a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

SUBDIVISION BApplication of Charge to Air, Marine, Rail and Road Carriers

Marginal note:Net fuel quantity — registered specified air or marine carrier

28 The net fuel quantity of a person that is a registered specified air carrier or registered specified marine carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula

A – B

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in the listed province during the reporting period other than a quantity of fuel of that type used in the listed province

    • (i) in a journey by aircraft or vessel, in a locomotive or in a specified commercial vehicle, or

    • (ii) in a non-covered activity if the person is a registered user in respect of that type of fuel,

  • (b) used by the person in a covered air journey in respect of the listed province during the reporting period,

  • (c) used by the person in a covered marine journey in respect of the listed province during the reporting period,

  • (d) used by the person in a locomotive in the listed province during the reporting period,

  • (e) used by the person in a specified commercial vehicle in the listed province during the reporting period,

  • (f) delivered in the listed province by the person to another person during the reporting period unless

    • (i) 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,

    • (ii) the person and the other person are both registered specified air carriers in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or

    • (iii) the person and the other person are both registered specified marine carriers in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or

  • (g) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and

B
is

  • (a) the total of all quantities, each of which is a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province, or

  • (b) unless paragraph (a) applies, zero.

Marginal note:Net fuel quantity — registered specified rail carrier

29 The net fuel quantity of a person that is a registered specified rail carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula

A + B – C

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the person in a locomotive in the listed province during the reporting period estimated in a manner satisfactory to the Minister;
B
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in the listed province during the reporting period other than a quantity of fuel of that type used in the listed province

    • (i) in a journey by aircraft or vessel, in a locomotive or in a specified commercial vehicle, or

    • (ii) in a non-covered activity if the person is a registered user in respect of that type of fuel,

  • (b) used by the person in a covered air journey in respect of the listed province during the reporting period,

  • (c) used by the person in a covered marine journey in respect of the listed province during the reporting period,

  • (d) used by the person in a specified commercial vehicle in the listed province during the reporting period,

  • (e) delivered in the listed province by the person to another person during the reporting period unless

    • (i) 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, or

    • (ii) the other person is a registered specified rail carrier in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or

  • (f) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and

C
is

  • (a) the total of all quantities, each of which is a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province, or

  • (b) unless paragraph (a) applies, zero.

Marginal note:Net fuel quantity — registered air or marine carrier

30 The net fuel quantity of a person that is a registered air carrier or registered marine carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula

A – B

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in a covered air journey in respect of the listed province during the reporting period,

  • (b) used by the person in a covered marine journey in respect of the listed province during the reporting period,

  • (c) used by the person in a locomotive in the listed province during the reporting period,

  • (d) used by the person in a specified commercial vehicle in the listed province during the reporting period,

  • (e) removed from a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or

  • (f) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and

B
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) transferred into a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or

  • (b) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.

Marginal note:Net fuel quantity — registered rail carrier

31 The net fuel quantity of a person that is a registered rail carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula

A + B – C

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the person in a locomotive in the listed province during the reporting period estimated in a manner satisfactory to the Minister;
B
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in a covered air journey in respect of the listed province during the reporting period,

  • (b) used by the person in a covered marine journey in respect of the listed province during the reporting period,

  • (c) used by the person in a specified commercial vehicle in the listed province during the reporting period,

  • (d) removed from a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or

  • (e) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and

C
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) transferred into a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or

  • (b) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.

Marginal note:Net fuel quantity — registered road carrier

32 The net fuel quantity of a person that is a registered road carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula

A – B

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in a specified commercial vehicle in the listed province (unless the fuel is used at a covered facility of the person and the person is a registered emitter) during the reporting period,

  • (b) removed from a supply tank of a specified commercial vehicle of the person at a location in the listed province during the reporting period, or

  • (c) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and

B
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) transferred into a supply tank of a specified commercial vehicle of the person at a location in the listed province (unless the location is a covered facility of the person and the person is a registered emitter) during the reporting period, or

  • (b) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.

Marginal note:Annual net fuel adjustment — rail carrier

33 If, at any time in a particular calendar year, a person is a registered specified rail carrier or registered rail carrier in respect of a type of fuel, the annual net fuel adjustment of the person for the particular calendar year, for that type of fuel and for a listed province is the amount determined by the formula

A − B

where

A
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) used by the person in a locomotive in the listed province at any time in the particular calendar year when the person is a registered specified rail carrier or registered rail carrier in respect of that type of fuel, or

  • (b) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the particular calendar year and the listed province; and

B
is the total of all quantities, each of which is a quantity of fuel of that type that is

  • (a) the total determined for A in section 29 or 31 for a reporting period of the person in the particular calendar year, for that type of fuel and for the listed province, or

  • (b) a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the particular calendar year and the listed province.

Marginal note:Charge — net fuel quantity

34 If the net fuel quantity, determined under any of sections 28 to 32, of a person for a reporting period, for a type of fuel and for a listed province is a positive amount, the person must pay to Her Majesty in right of Canada a charge in respect of that net fuel quantity and the listed province in the amount determined under section 40. The charge becomes payable on the last day of the reporting period.

Marginal note:Charge — annual net fuel adjustment

35 If the annual net fuel adjustment, determined under section 33, of a person for a particular calendar year, for that type of fuel and for a listed province is a positive amount, the person must pay to Her Majesty in right of Canada a charge in respect of that annual net fuel adjustment and the listed province in the amount determined under section 40. The charge becomes payable on June 30 of the calendar year following the particular calendar year.

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