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

Marginal note:Net fuel quantity — registered air or marine carrier

30 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

Marginal note:Net fuel quantity — registered rail carrier

31 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

Marginal note:Net fuel quantity — registered road carrier

32 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

Marginal note:Annual net fuel adjustment — rail carrier

33 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

34 [Repealed, 2026, c. 2, s. 15]

35 [Repealed, 2026, c. 2, s. 16]

SUBDIVISION C[Repealed, 2026, c. 2, s. 17]

36 [Repealed, 2026, c. 2, s. 17]

37 [Repealed, 2026, c. 2, s. 17]

SUBDIVISION D[Repealed, 2026, c. 2, s. 17]

38 [Repealed, 2026, c. 2, s. 17]

39 [Repealed, 2026, c. 2, s. 17]

SUBDIVISION EAmount of Charge

Marginal note:Charge amount — fuel

• 40 (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

• 41 (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

42 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.

43 [Repealed, 2026, c. 2, s. 18]

44 [Repealed, 2026, c. 2, s. 18]

45 [Repealed, 2026, c. 2, s. 18]

46 [Repealed, 2026, c. 2, s. 18]

47 [Repealed, 2026, c. 2, s. 18]

48 [Repealed, 2026, c. 2, s. 18]

Marginal note:Rebate — payment in error

• 49 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by that person under this Part whether the amount was paid by mistake or otherwise.

• Marginal note:Amount of rebate

  (2) The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection.

• Marginal note:Restriction on rebate

  (3) A rebate under this section in respect of an amount must not be paid to a person to the extent that

  • (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 108; or

  • (b) the amount was an amount assessed under section 108.

• Marginal note:Application for rebate

  (4) Despite any other provision under this Part, a rebate under this section in respect of an amount is not to be paid to a person unless an application for the rebate is

  • (a) made in prescribed form containing prescribed information; and

  • (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net charge for a reporting period of the person and the day that the amount was paid to the Receiver General.

• Marginal note:One application per month

  (5) Not more than one application for a rebate under this section may be made by a person in a calendar month.

Marginal note:Restriction on rebate

50 A rebate is not to be paid to a person under this Division

• (a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or

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

Marginal note:Restriction on rebate

51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

Marginal note:Application for rebate

52 Despite any other provision under this Part, a rebate under this Division, other than section 49, in respect of a particular reporting period of a person is not to be paid unless an application for the rebate

• (a) is made in prescribed form containing prescribed information;

• (b) unless paragraph (c) applies, is filed with the Minister in prescribed manner

  • (i) on or before the day on or before which the return under section 69 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and

  • (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net charge for the reporting period; and

• (c) if the rebate is payable under section 47 in respect of an annual net fuel adjustment for a particular calendar year, is filed with the Minister in prescribed manner

  • (i) on or before the day on which the return under section 69 is required to be filed for the reporting period of the person that includes June 30 of the year following the particular calendar year, and

  • (ii) with the return in respect of the reporting period that includes June 30 of the year following the particular calendar year.

Marginal note:Single application

53 Only one application may be made under this Division for a rebate with respect to any matter.

Marginal note:Restriction — bankruptcy

54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid.