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

Act current to 2024-10-30 and last amended on 2024-06-20. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 4Registration, Reporting Periods, Returns and Payments (continued)

SUBDIVISION ARegistration (continued)

Marginal note:Importer — registration required

  •  (1) A person is required to be registered, for the purposes of this Part, as an importer in respect of a type of fuel if

    • (a) the person imports fuel of that type — other than fuel that is imported in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — at a location in a listed province;

    • (b) the person brings fuel of that type — other than fuel that is brought in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — into a listed province from a place in Canada;

    • (c) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

    • (d) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Timing of application

    (2) A person that is required under subsection (1) to be registered as an importer in respect of a type of fuel must apply to the Minister for registration before

    • (a) unless paragraph (b) or (c) applies, the later of commencement day and the earlier of

      • (i) the day on which the person first imports fuel of that type — other than fuel that is imported in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — at a location in a listed province, and

      • (ii) the day on which the person first brings fuel of that type — other than fuel that is brought in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — into a listed province from a place in Canada;

    • (b) if the person is a person prescribed under paragraph (1)(c), a person of a class prescribed under that paragraph or a person meeting conditions prescribed under that paragraph, the prescribed time; or

    • (c) if prescribed circumstances exist or prescribed conditions are met, the prescribed time.

  • Marginal note:Importer — registration permitted

    (3) A person that is not required under subsection (1) to be registered as an importer in respect of a type of fuel, may apply to the Minister to be registered, for the purposes of this Part, as an importer in respect of that type of fuel if

    • (a) the person is an interjurisdictional rail carrier in respect of that type of fuel and

      • (i) the person, in the ordinary course of a business,

        • (A) imports, in a supply tank of a locomotive, fuel of that type at a location in a listed province,

        • (B) brings, in a supply tank of a locomotive, fuel of that type into a listed province from a place in Canada, or

        • (C) removes, in a supply tank of a locomotive, fuel of that type from a listed province, and

      • (ii) the person is not required to be registered under Division 4 of this Part, in respect of that type of fuel, as a specified air carrier, an air carrier, a specified marine carrier, a marine carrier, a specified rail carrier or a rail carrier;

    • (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

    • (c) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Non-application

    (4) This section does not apply

    • (a) to a person in respect of a type of fuel if the person is, or is required to be, registered as

      • (i) a distributor in respect of that type of fuel,

      • (ii) as a specified air carrier or air carrier in respect of that type of fuel,

      • (iii) a specified marine carrier or marine carrier in respect of that type of fuel, or

      • (iv) a specified rail carrier or rail carrier in respect of that type of fuel;

    • (b) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

Marginal note:Emitter — registration permitted

  •  (1) A person may apply to the Minister to be registered, for the purposes of this Part, as an emitter if

    • (a) the person is, for the purposes Part 2, a person responsible for a covered facility and the person

      • (i) has been issued a covered facility certificate in respect of the covered facility by the Minister of the Environment under section 171, and

      • (ii) is not a prescribed person, a person of a prescribed class or a person meeting prescribed conditions;

    • (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, in respect of a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or

    • (c) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Non-application

    (2) This section does not apply

    • (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

Marginal note:User of fuel — registration permitted

  •  (1) A person that is not registered as a distributor in respect of a type of fuel and is not required to be so registered may apply to the Minister to be registered, for the purposes of this Part, as a user in respect of that type of fuel if

    • (a) the person uses, in the ordinary course of business of the person, fuel of that type in a non-covered activity in a listed province;

    • (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

    • (c) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Non-application

    (2) This section does not apply

    • (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

Marginal note:User of combustible waste — registration required

  •  (1) A person is required to be registered, for the purposes of this Part, as a user in respect of combustible waste if

    • (a) the person burns combustible waste in a listed province for the purpose of producing heat or energy;

    • (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

    • (c) prescribed circumstances exist or prescribed conditions are met.

  • Marginal note:Timing of application

    (2) A person that is required under subsection (1) to be registered as a user in respect of combustible waste must apply to the Minister for registration

    • (a) unless paragraph (b) applies, before the later of commencement day and the day on which the person first burns combustible waste in a listed province for the purpose of producing heat or energy; or

    • (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.

  • Marginal note:Non-application

    (3) This section does not apply

    • (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

Marginal note:Air carrier — registration required

  •  (1) A person (other than a registered emitter) that is an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is required to be registered at a particular time for the purposes of this Part

    • (a) unless paragraph (b) applies, as an air carrier in respect of that type of fuel if it can reasonably be expected that, during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles and the greatest proportion of the fuel used in vehicles will be used in aircraft; or

    • (b) as either a specified air carrier or an air carrier in respect of that type of fuel if

      • (i) during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person is used in vehicles and the greatest proportion of the fuel used in vehicles is used in aircraft, and

      • (ii) the person is a qualifying interjurisdictional air carrier in respect of that type of fuel throughout the calendar year that includes the particular time.

  • Marginal note:Qualifying interjurisdictional air carrier — previous year journeys

    (2) For the purposes of subparagraph (1)(b)(ii), an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is a qualifying interjurisdictional air carrier in respect of fuel of that type throughout a particular calendar year if the interjurisdictional air carrier completed journeys by aircraft in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5:

    A/B

    where

    A
    is the total of all quantities, each of which is a quantity of fuel of that type that was used by the interjurisdictional air carrier in an excluded air journey during the preceding calendar year; and
    B
    is the total of all quantities, each of which is a quantity of fuel of that type that was used by the interjurisdictional air carrier in a covered air journey or an excluded air journey during the preceding calendar year.
  • Marginal note:Qualifying interjurisdictional air carrier — no previous year journeys

    (3) For the purposes of subparagraph (1)(b)(ii), a person that is, or that can reasonably be expected to be, an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is a qualifying interjurisdictional air carrier in respect of fuel of that type throughout a particular calendar year if the person did not complete journeys by aircraft in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5:

    A/B

    where

    A
    is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in an excluded air journey during the particular calendar year; and
    B
    is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in a covered air journey or an excluded air journey during the particular calendar year.
  • Marginal note:Air carrier — registration required

    (4) A person is required to be registered for the purposes of this Part

    • (a) as a specified air carrier in respect of a type of fuel 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; or

    • (b) as an air carrier in respect of a type of fuel 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:Air carrier — registration permitted

    (5) A person may apply to the Minister to be registered for the purposes of this Part

    • (a) as a specified air carrier in respect of a type of fuel 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; or

    • (b) as an air carrier in respect of a type of fuel 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:Timing of application

    (6) A person that is required under this section to be registered as a specified air carrier or air carrier in respect of a type of fuel must apply to the Minister for registration

    • (a) unless paragraph (b) applies, before the later of commencement day and the day that the person first meets the conditions under subsection (1); or

    • (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.

  • Marginal note:Non-application

    (7) This section does not apply

    • (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

Marginal note:Marine carrier — registration required

  •  (1) A person (other than a registered emitter) that is an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is required to be registered at a particular time for the purposes of this Part

    • (a) unless paragraph (b) applies, as a marine carrier in respect of that type of fuel if it can reasonably be expected that, during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles and the greatest proportion of the fuel used in vehicles will be used in vessels; or

    • (b) as either a specified marine carrier or a marine carrier in respect of that type of fuel if

      • (i) during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person is used in vehicles and the greatest proportion of the fuel used in vehicles is used in vessels, and

      • (ii) the person is a qualifying interjurisdictional marine carrier in respect of that type of fuel throughout the calendar year that includes the particular time.

  • Marginal note:Qualifying interjurisdictional marine carrier — previous year journeys

    (2) For the purposes of subparagraph (1)(b)(ii), an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is a qualifying interjurisdictional marine carrier in respect of that type of fuel throughout a particular calendar year if the interjurisdictional marine carrier completed journeys by vessel in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5:

    A/B

    where

    A
    is the total of all quantities, each of which is a quantity of fuel of that type that is used by the interjurisdictional marine carrier in an excluded marine journey during the preceding calendar year; and
    B
    is the total of all quantities, each of which is a quantity of fuel of that type that is used by the interjurisdictional marine carrier in a covered marine journey or an excluded marine journey during the preceding calendar year.
  • Marginal note:Qualifying interjurisdictional marine carrier — no previous year journeys

    (3) For the purposes of subparagraph (1)(b)(ii), a person that is, or that can reasonably be expected to be, an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is a qualifying interjurisdictional marine carrier in respect of fuel of that type throughout a particular calendar year if the person did not complete journeys by vessel in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5:

    A/B

    where

    A
    is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in an excluded marine journey during the particular calendar year; and
    B
    is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in a covered marine journey or an excluded marine journey during the particular calendar year.
  • Marginal note:Marine carrier — registration required

    (4) A person is required to be registered for the purposes of this Part

    • (a) as a specified marine carrier in respect of a type of fuel 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; or

    • (b) as a marine carrier in respect of a type of fuel 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:Marine carrier — registration permitted

    (5) A person may apply to the Minister to be registered for the purposes of this Part

    • (a) as a specified marine carrier in respect of a type of fuel 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; or

    • (b) as a marine carrier in respect of a type of fuel 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:Timing of application

    (6) A person that is required under this section to be registered as a specified marine carrier or marine carrier in respect of a type of fuel must apply to the Minister for registration

    • (a) unless paragraph (b) applies, before the later of commencement day and the day that the person first meets the conditions under subsection (1); or

    • (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.

  • Marginal note:Non-application

    (7) This section does not apply

    • (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

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

 

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