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

Act current to 2022-11-16 and last amended on 2022-10-11. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 4Registration, Reporting Periods, Returns and Payments (continued)

SUBDIVISION ARegistration (continued)

Marginal note:Rail carrier — registration required

  •  (1) A person (other than a registered emitter) that is an interjurisdictional rail carrier in respect of a type of fuel that is a qualifying rail fuel is required to be registered at a particular time for the purposes of this Part, if it can reasonably be expected that, during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles and the greatest proportion of the fuel used in vehicles will be used in locomotives

    • (a) unless paragraph (b) applies, as a rail carrier in respect of that type of fuel; or

    • (b) as either a specified rail carrier or rail carrier in respect of that type of fuel if the interjurisdictional rail carrier is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions.

  • Marginal note:Rail carrier — registration required

    (2) A person is required to be registered for the purposes of this Part

    • (a) as a specified rail carrier in respect of a type of fuel if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

      • (ii) prescribed circumstances exist or prescribed conditions are met; or

    • (b) as a rail carrier in respect of a type of fuel if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

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

  • Marginal note:Rail carrier — registration permitted

    (3) A person may apply to the Minister to be registered for the purposes of this Part

    • (a) as a specified rail carrier in respect of a type of fuel if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

      • (ii) prescribed circumstances exist or prescribed conditions are met; or

    • (b) as a rail carrier in respect of a type of fuel if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

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

  • Marginal note:Timing of application

    (4) A person that is required under this section to be registered as a specified rail carrier or rail carrier in respect of a type of fuel must apply to the Minister for registration

    • (a) unless paragraph (b) applies, before the later of commencement day and the day that the person first meets the conditions under subsection (1); or

    • (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.

  • Marginal note:Non-application

    (5) This section does not apply

    • (a) to 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.

Marginal note:Road carrier — registration required

  •  (1) A person is required to be registered, for the purposes of this Part, as a road carrier in respect of a type of fuel that is a qualifying motive fuel if the person uses fuel of that type in a specified commercial vehicle in a listed province unless the person is, or is required to be, registered, for the purposes of this Part as

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

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

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

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

  • Marginal note:Road carrier — registration required

    (2) A person is required to be registered for the purposes of this Part as a road carrier in respect of a type of fuel if

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

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

  • Marginal note:Road carrier — registration permitted

    (3) A person may apply to the Minister to be registered for the purposes of this Part as a road carrier in respect of a type of fuel if

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

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

  • Marginal note:Timing of application

    (4) A person that is required under this section to be registered as a road carrier in respect of a type of fuel must apply to the Minister for registration

    • (a) unless paragraph (b) applies, before the later of commencement day and the day on which the person first uses fuel of that type in a specified commercial vehicle in a listed province; or

    • (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.

  • Marginal note:Non-application

    (5) This section does not apply

    • (a) to 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.

Marginal note:Application for registration

  •  (1) An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner.

  • Marginal note:Notification

    (2) The Minister may register any person that applies for registration and, if the Minister does so, the Minister must notify the person of the registration number assigned to the person for the purposes of this Part and of the effective date of the registration.

Marginal note:Cancellation of registration

  •  (1) The Minister may, after giving a person that is registered under this Division reasonable written notice, cancel a registration of the person under this Division if the Minister is satisfied that the registration is not required for the purposes of this Part.

  • Marginal note:Request for cancellation

    (2) If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Part.

  • Marginal note:Cancellation in prescribed circumstances

    (3) The Minister must cancel a registration of a person under this Division in prescribed circumstances.

  • Marginal note:Notice of cancellation

    (4) If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation.

  • Marginal note:Cancellation — distributor

    (5) If a person is registered as a distributor in respect of a type of fuel, the Minister must cancel that registration when registering the person as

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

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

    • (c) a specified rail carrier or rail carrier in respect of that type of fuel.

  • Marginal note:Cancellation — importer

    (6) If a person is registered as an importer in respect of a type of fuel, the Minister must cancel that registration when registering the person as

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

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

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

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

    • (e) an emitter; or

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

  • Marginal note:Cancellation — user

    (7) If a person is registered as a user in respect of a type of fuel, the Minister must cancel that registration when registering the person as a distributor in respect of that type of fuel.

  • Marginal note:Cancellation — road carrier

    (8) If a person is registered as a road carrier in respect of a type of fuel, the Minister must cancel that registration when registering the person as

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

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

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

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

  • Marginal note:Cancellation — carrier

    (9) If a person is registered, in respect of a type of fuel, as a specified air carrier, an air carrier, a specified marine carrier, a marine carrier, a specified rail carrier or a rail carrier, the Minister must, unless prescribed circumstances exist or prescribed conditions are met, cancel whichever of those registrations applies when registering the person as

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

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

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

    • (d) an emitter.

Marginal note:Security

  •  (1) For the purposes of this Part, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Part.

  • Marginal note:Failure to comply

    (2) If, at any time, a person referred to in subsection (1) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable under this Part to the person, an amount not exceeding the amount determined by the formula

    A – B

    where

    A
    is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1); and
    B
    is the amount of security, if any, given and maintained by the person in accordance with subsection (1).
  • Marginal note:Amount deemed paid

    (3) The amount retained under subsection (2) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1).

Marginal note:Registrations not statutory instruments

 For greater certainty, a registration issued under this Part is not a statutory instrument for the purposes of the Statutory Instruments Act.

SUBDIVISION BReporting Periods, Returns and Requirement to Pay

Marginal note:Definition of calendar quarter

  •  (1) For the purposes of this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October.

  • Marginal note:Reporting periods

    (2) For the purposes of this Part, a reporting period of a person is

    • (a) unless paragraph (b) or (c) applies, a calendar month;

    • (b) unless paragraph (c) applies, if the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division, a calendar quarter; or

    • (c) a prescribed period if

      • (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

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

  • Marginal note:Reporting period — registration or cancellation

    (3) Despite subsection (2), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division

    • (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and

    • (b) a reporting period of the person begins on the day following the day that includes the particular time and ends on the day that is

      • (i) unless subparagraph (ii) applies, the last day of the month that includes the particular time, or

      • (ii) the last day of the calendar quarter that includes the particular time if, immediately after the particular time, the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division.

Marginal note:Filing required

  •  (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed not later than the last day of the first month after the reporting period.

  • Marginal note:Filing required — non-registered persons

    (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which a charge (other than a charge under subsection 20(3)) becomes payable by the person. The return is to be filed not later than the last day of the first month after the reporting period.

  • Marginal note:Returns — regulations

    (3) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions must, despite subsections (1) and (2), be filed in accordance with prescribed rules.

  • Marginal note:Filing not required — regulations

    (4) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions, despite subsections (1) and (2), is not required to be filed.

Marginal note:Form and content

 Every return required to be filed under section 69 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.

Marginal note:Net charge — obligation

  •  (1) Every person that is required to file a return under section 69 must, in the return, determine the net charge for the reporting period of the person for which the return is required to be filed.

  • Marginal note:Determination of net charge

    (2) Subject to this Part, the net charge for a particular reporting period of a person is the amount determined by the formula

    A + B

    where

    A
    is the total of all amounts, each of which is the amount determined for a listed province by the formula

    C − D

    where

    C
    is the total of all amounts, each of which is
    • (a) a charge (other than a charge under subsection 20(3)) in respect of fuel and the listed province that becomes payable by the person in the particular reporting period,

    • (b) a charge in respect of combustible waste and the listed province that becomes payable by the person in the particular reporting period, or

    • (c) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that is required to be added in determining the net charge for the particular reporting period of the person, and

    D
    is the total of all amounts, each of which is
    • (a) an amount of a rebate (other than a rebate under section 49 or a net charge rebate under subsection (4)) in respect of the listed province payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 69 for the particular reporting period, or

    • (b) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that may be deducted in determining the net charge for the particular reporting period of the person; and

    B
    the total of all amounts, each of which is a positive or negative prescribed amount, or an amount determined in prescribed manner, for the particular reporting period of the person.
  • Marginal note:Requirement to pay

    (3) If the net charge for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed.

  • Marginal note:Net charge rebate

    (4) If the net charge for a reporting period of a person is a negative amount, the person may claim in the return filed under section 69 for that reporting period the amount of that net charge as a net charge rebate for the reporting period payable to the person by the Minister. The Minister must pay the net charge rebate to the person with all due dispatch after the return is filed.

  • Marginal note:Restriction — net charge rebate

    (5) The Minister is not required to pay a net charge rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application made by the person under this Division for registration has been provided and is accurate.

  • Marginal note:Interest on net charge rebate

    (6) If a net charge rebate for a reporting period of a person is paid to the person under subsection (4), interest at the prescribed rate is to be paid to the person on the net charge rebate for the period beginning on the day that is 30 days after the later of the day the return in which the net charge rebate is claimed is filed with the Minister and the day following the last day of the reporting period and ending on the day the net charge rebate is paid.

 
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