66 (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

67 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

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.

Marginal note:Filing required

69 (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

70 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

71 (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.

Marginal note:Overpayment of rebate or interest

72 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

73 (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

74 (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.

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Date modified:: 2026-04-01

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

PART 1Fuel Charge (continued)

DIVISION 4Registration, Reporting Periods, Returns and Payments

SUBDIVISION ARegistration

SUBDIVISION BReporting Periods, Returns and Requirement to Pay

DIVISION 5Miscellaneous

SUBDIVISION ATrustees, Receivers and Personal Representatives

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