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

Act current to 2019-05-22 and last amended on 2019-04-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 2Application of Charge (continued)

SUBDIVISION EAmount of Charge

Marginal note:Charge amount — fuel

  •  (1) The amount of a charge payable under this Division (other than section 38) in respect of fuel and a listed province is equal to the amount determined by the formula

    A × B

    where

    A
    is
    • (a) if the charge becomes payable under section 34, the net fuel quantity,

    • (b) if the charge becomes payable under section 35, the annual net fuel adjustment, or

    • (c) in any other case, the quantity of the fuel in respect of which the charge becomes payable; and

    B
    is
    • (a) if the charge becomes payable under section 35, the rate in respect of fuel of that type for the listed province applicable on December 31 of the calendar year that precedes the calendar year that includes the time at which the charge becomes payable, and

    • (b) in any other case, the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable.

  • Marginal note:Charge amount — mixture

    (2) Despite subsection (1), if a manner is prescribed in respect of a mixture that is deemed to be fuel of a prescribed type under subsection 16(2), the amount of a charge payable under this Division in respect of such a mixture is equal to the amount determined in prescribed manner.

  • Marginal note:Charge amount — regulations

    (3) Despite subsection (1), if prescribed circumstances exist or prescribed conditions are met, the amount of a charge payable under this Division in respect of fuel and a listed province is equal to the amount determined in prescribed manner.

Marginal note:Charge amount — combustible waste

  •  (1) The amount of a charge payable under section 25 in respect of combustible waste and a listed province is equal to the amount determined by the formula

    A × B

    where

    A
    is the quantity, expressed as a weight measured in tonnes, of the combustible waste; and
    B
    is the rate in respect of combustible waste for the listed province applicable at the time the charge becomes payable.
  • Marginal note:Charge amount — regulations

    (2) Despite subsection (1), if prescribed circumstances exist or prescribed conditions are met, the amount of a charge payable in respect of combustible waste and a listed province is equal to the amount determined in prescribed manner.

DIVISION 3Rebates

Marginal note:Statutory recovery rights

 Except as specifically provided under this Part, the Customs Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Part.

Marginal note:Rebate — fuel removed from listed province

  •  (1) If at a particular time a person that is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, registered air carrier, registered marine carrier or registered rail carrier removes a quantity of fuel of that type from a listed province, the Minister must pay to the person a rebate in respect of the quantity of fuel, the listed province and the reporting period of the person that includes the particular time if, at an earlier time in a particular reporting period,

    • (a) the person brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province, a charge under section 19 or 20 was payable by the person at the earlier time in respect of the fuel and the listed province and

      • (i) if that charge was payable under section 19 or subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or

      • (ii) if that charge was payable under subsection 20(3), that charge was paid in accordance with subsection 20(4);

    • (b) the person removed the quantity of fuel from a covered facility of the person in the listed province and a charge under subsection 22(1) or (2)

      • (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and

      • (ii) is taken into account in the determination of the net charge for the particular reporting period of the person; or

    • (c) the quantity of fuel was held by the person at, or the quantity of fuel was in transit to, a facility or property of the person in the listed province that ceased, at the earlier time, to be a covered facility of the person and a charge under subsection 22(4) or (5)

      • (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and

      • (ii) is taken into account in the determination of the net charge for the particular reporting period of the person.

  • Marginal note:Amount of rebate

    (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in whichever of paragraphs (1)(a) to (c) applies.

Marginal note:Rebate — fuel brought to covered facility

  •  (1) If at a particular time a person is a registered emitter and brings a quantity of fuel to a covered facility of the person in a listed province for use at a covered facility of the person in the listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period of the person that includes the particular time if, at an earlier time in a particular reporting period,

    • (a) the person brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province, a charge under section 19 or 20 was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and

      • (i) if that charge was payable under section 19 or subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or

      • (ii) if that charge was payable under subsection 20(3), the charge was paid in accordance with subsection 20(4);

    • (b) the person removed the quantity of fuel from a covered facility of the person in the listed province, a charge under subsection 22(1) or (2) was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and that charge was taken into account in the determination of the net charge for the particular reporting period of the person; or

    • (c) the quantity of fuel was held by the person at, or the quantity of fuel was in transit to, a facility or property of the person in the listed province that ceased, at the earlier time, to be a covered facility of the person and a charge under subsection 22(4) or (5)

      • (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and

      • (ii) is taken into account in the determination of the net charge for the particular reporting period of the person.

  • Marginal note:Amount of rebate

    (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in whichever of paragraphs (1)(a) to (c) applies.

Marginal note:Rebate — fuel used in non-covered activity

  •  (1) If a person, at a particular time in a reporting period of the person, is a registered user in respect of a type of fuel and the person uses a quantity of fuel of that type in a non-covered activity in a listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period if

    • (a) the person, at an earlier time in a particular reporting period of the person, brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province;

    • (b) a charge under section 19 or 20 was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and

      • (i) if that charge was payable under section 19 or subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or

      • (ii) if that charge was payable under subsection 20(3), the charge was paid in accordance with subsection 20(4); and

    • (c) the fuel is used at a location that is not a covered facility of the person.

  • Marginal note:Amount of rebate

    (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in paragraph (1)(b).

 
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