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

Marginal note:Definition of calendar quarter

• 68 (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.