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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 BReporting Periods, Returns and Requirement to Pay (continued)

Marginal note:Overpayment of rebate or interest

 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Part and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person.

Marginal note:Reportable amount

  •  (1) A person that is required to file, under section 69, a return for a reporting period of the person, must report in that return

    • (a) the amount determined for each listed province that is included in the determination of A in the formula in subsection 71(2) for the reporting period of the person; and

    • (b) an amount that is a prescribed amount or an amount determined in prescribed manner.

  • Marginal note:Failure to report amounts

    (2) In addition to any other penalty under this Part, every person that fails to report an amount referred to in subsection (1) when and as required in a return required to be filed under section 69, or that misstates such an amount in the return, is liable to a penalty, for each failure or misstatement, equal to 5% of the absolute value of the difference between the amount and

    • (a) if the person failed to report the amount as and when required, zero; and

    • (b) if the person misstated the amount, the amount that was reported by the person in the return.

DIVISION 5Miscellaneous

SUBDIVISION ATrustees, Receivers and Personal Representatives

Marginal note:Definitions

  •  (1) The following definitions apply in this section.

    bankrupt

    bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act. (failli)

    business

    business includes a part of a business. (entreprise)

    receiver

    receiver means a person that

    • (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;

    • (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;

    • (c) is appointed by a bank or an authorized foreign bank, as those terms are defined in section 2 of the Bank Act, to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person;

    • (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or

    • (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.

    It includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. (séquestre)

    relevant assets

    relevant assets of a receiver means

    • (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and

    • (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. (actif pertinent)

    representative

    representative means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession of another person. (représentant)

  • Marginal note:Trustee in bankruptcy — obligations

    (2) For the purposes of this Part, if on a particular day a person becomes a bankrupt,

    • (a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that is required to be paid by the person under this Part, during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that

      • (i) the trustee is liable for the payment of any amount that is required to be paid by the person under this Part after the particular day in respect of reporting periods that ended on or before the particular day but only to the extent of the property of the person in possession of the trustee available to satisfy the liability,

      • (ii) the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and

      • (iii) the payment by the person of an amount in respect of the liability discharges the liability of the trustee to the extent of that amount;

    • (b) if, on the particular day the person is registered under Division 4 of this Part, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were registered under that Division in the same capacity as the person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;

    • (c) the reporting periods of the person begin and end on the day on which they would have begun and ended if the bankruptcy had not occurred, except that

      • (i) the reporting period of the person during which the person becomes a bankrupt ends on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates begins on the day immediately after the particular day, and

      • (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act ends on the day on which the discharge is granted;

    • (d) subject to paragraph (f), the trustee in bankruptcy must file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Part to be filed by the person, as if those activities were the only activities of the person;

    • (e) subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Part to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and

    • (f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.

  • Marginal note:Receiver’s obligations

    (3) For the purposes of this Part, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,

    • (a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;

    • (b) the person and the receiver are jointly and severally, or solidarily, liable for the payment of any amount that is required to be paid by the person under this Part before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable except that

      • (i) the receiver is liable for the payment of any amount that is required to be paid by the person under this Part before that period only to the extent of the property of the person in possession or under the control and management of the receiver after

        • (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and

        • (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,

      • (ii) the person is not liable for the payment of any amount payable by the receiver, and

      • (iii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint and several, or solidary, liability to the extent of that amount;

    • (c) the reporting periods of the person begin and end on the day on which they would have begun and ended if the vesting had not occurred, except that

      • (i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, ends on the particular day and a new reporting period of the person in relation to the relevant assets begins on the day immediately after the particular day, and

      • (ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, ends on the day on which the receiver ceases to act as receiver of the person;

    • (d) the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods ending in the period during which the receiver is acting as receiver and that are required under this Part to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and

    • (e) if the person has not on or before the particular day filed a return required under this Part to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver must, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.

  • Marginal note:Certificates for receivers and representatives

    (4) Every receiver and representative that controls property of another person that is required to pay any amount under this Part must, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Part, been accepted by the Minister:

    • (a) all amounts that are payable by the other person under this Part in respect of the reporting period during which the distribution is made, or any previous reporting period; and

    • (b) all amounts that are, or can reasonably be expected to become, payable under this Part by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period.

  • Marginal note:Liability for failure to obtain certificate

    (5) Any receiver or representative that distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed.

Marginal note:Estate or succession of a deceased individual

  •  (1) Subject to subsections 74(4) and (5) and sections 76 and 77, if an individual dies, this Part (other than section 90) applies as though the estate or succession of the individual were the individual and the individual had not died, except that

    • (a) the reporting period of the individual during which the individual died ends on the day the individual died; and

    • (b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.

  • Marginal note:Extension

    (2) Despite any other provision of this Part, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Part in respect of that reporting period is payable to the Receiver General on the particular day.

Marginal note:Definitions

  •  (1) The following definitions apply in this section and in section 77.

    trust

    trust includes the estate or succession of a deceased individual. (fiducie)

    trustee

    trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 74(1). (fiduciaire)

  • Marginal note:Trustee’s liability

    (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.

  • Marginal note:Joint and several or solidary liability

    (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that

    • (a) the trustee is liable for the payment of amounts that are required to be paid by the trust under this Part before the period only to the extent of the property of the trust under the control of the trustee; and

    • (b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.

  • Marginal note:Waiver

    (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died.

  • Marginal note:Activities of a trustee

    (5) For the purposes of this Part, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.

Marginal note:Distribution by trust

 For the purposes of this Part, if a trustee of a trust distributes, at a particular time, fuel of the trust to one or more persons, the distribution of the fuel is deemed to be a delivery of the fuel by the trust to the persons at the location at which the fuel is located at the particular time.

SUBDIVISION BAmalgamation and Winding-up

Marginal note:Amalgamations

  •  (1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Part, deemed to be the same corporation as, and a continuation of, each predecessor.

  • Marginal note:Registration

    (2) If a registration of any predecessor is not compatible under Division 4 of this Part with a registration of any other predecessor, the new corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be.

  • Marginal note:Reporting period

    (3) If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time

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

    • (b) a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.

 
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