Greenhouse Gas Pollution Pricing Act

Marginal note:Exemption certificate

• 36 (1) If fuel is delivered to a person by another person, an exemption certificate applies in respect of the delivery, for the purposes of this Part, only if

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

  • (b) the certificate includes a declaration by the person

    • (i) that the person is a registered distributor in respect of that type of fuel,

    • (ii) that the person is a registered specified air carrier in respect of that type of fuel,

    • (iii) that the person is a registered specified marine carrier in respect of that type of fuel,

    • (iv) that the person is a registered specified rail carrier in respect of that type of fuel,

    • (v) that the person is a registered emitter and that the fuel is for use at a covered facility of the person,

    • (vi) that the person is a registered user in respect of that type of fuel and that the fuel is for use in a non-covered activity,

    • (vii) that the person is a farmer, that the location at which the fuel is delivered is a farm, that the fuel is for use exclusively in the operation of eligible farming machinery or of an auxiliary component of eligible farming machinery and that all or substantially all of the fuel is for use in the course of eligible farming activities,

    • (vii.1) that the person is a fisher, that the fuel is for use exclusively in the operation of an eligible fishing vessel and that all or substantially all of the fuel is for use in the course of eligible fishing activities, or

    • (viii) that the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions and that prescribed circumstances exist;

  • (c) the person provides, in a manner satisfactory to the Minister, the certificate in respect of the delivery to the other person; and

  • (d) the other person retains the certificate and indicates to the person, in a manner satisfactory to the Minister, that the delivery is subject to the certificate.

• Marginal note:Exemption certificate does not apply

  (1.1) Despite subsection (1), if fuel is delivered to a fisher in a listed province that is not prescribed for the purposes of subparagraph 17(2)(a)(iii.1), an exemption certificate does not apply in respect of the delivery.

• Marginal note:Exemption certificate — regulations

  (2) Despite subsection (1), if prescribed circumstances exist or prescribed conditions are met, an exemption certificate applies, for the purposes of this Part, in respect of a delivery of fuel in accordance with prescribed rules.