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

Act current to 2019-06-20 and last amended on 2019-04-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 2Application of Charge (continued)

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

Marginal note:Net fuel quantity — registered specified rail carrier

 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

 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

 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

 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

 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.

 
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