Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — diversion from covered facility

• 22 (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a person and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel is removed, at a later time, from a covered facility of the person in the listed province.

• Marginal note:Charge — diversion of fuel intended for use at covered facility

  (2) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a person at a location that is not a covered facility of the person, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the certificate includes the declaration referred to in subparagraph 36(1)(b)(v), the person must, unless a charge under subsection (1) applies in respect of the fuel and the listed province, pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is

  • (a) used by the person in the listed province otherwise than at a covered facility; or

  • (b) delivered by the person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.

• Marginal note:Charge — diversion from covered facility following a rebate

  (3) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent the fuel is removed, at a later time, from a covered facility of the person in the listed province.

• Marginal note:When charge payable

  (4) The charge under any of subsections (1) to (3) becomes payable at the later time referred to in whichever of those subsections applies.

• Marginal note:Charge not payable

  (5) The charge under any of subsections (1) to (3) is not payable by the person if

  • (a) the fuel is removed from the covered facility of the person in the listed province and

    • (i) is delivered by the person to a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or

    • (ii) is brought to another covered facility of the person in the listed province;

  • (b) at the later time referred to in whichever of those subsections is applicable, the person

    • (i) is not a registered emitter, or

    • (ii) is a registered distributor in respect of that type of fuel; or

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

• Marginal note:Charge — ceasing to be a covered facility

  (6) Subject to this Part, if at any time fuel is delivered to a person in a listed province by a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.

• Marginal note:Charge — ceasing to be a covered facility following a rebate

  (7) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.

• Marginal note:Charge not payable

  (8) The charge under subsection (6) or (7) is not payable if

  • (a) at the later time referred to in whichever of those subsections is applicable, the person

    • (i) is not a registered emitter, or

    • (ii) is a registered distributor in respect of that type of fuel; or

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

• Marginal note:Charge — ceasing to be an emitter

  (9) Subject to this Part, if at any time fuel is delivered to a person in a listed province by a registered distributor in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the person’s registration as an emitter, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.

• Marginal note:Charge — ceasing to be an emitter following a rebate

  (10) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province, if a rebate under section 44 in respect of the fuel and the listed province is payable to the person and if the Minister, at a later time, cancels the person’s registration as an emitter, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.

• Marginal note:Charge not payable

  (11) The charge under subsection (9) or (10) is not payable if

  • (a) at the later time referred to in whichever of those subsections is applicable, the person is a registered distributor in respect of that type of fuel; or

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

• Marginal note:Charge not payable

  (12) The charge under subsection (1), (2), (6) or (9) is not payable if a charge is payable under section 37 in respect of the fuel.