Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — false declaration

• 37 (1) If a particular person delivers fuel in a listed province to another person at a particular time, if an exemption certificate applies in respect of the delivery in accordance with subsection 36(1) and if the declaration referred to in paragraph 36(1)(b) is, at the particular time, false, the following rules apply:

  • (a) the other 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;

  • (b) the other person is liable to pay, in addition to any other penalty under this Part, a penalty equal to 25% of the amount of the charge under paragraph (a) payable in respect of the fuel; and

  • (c) if the particular person knows, or ought to have known, that the declaration is, at the particular time, false, the particular person and the other person are jointly and severally, or solidarily, liable for the payment of the charge in respect of the fuel and the listed province under paragraph (a), the penalty under paragraph (b) and any related interest and penalties.

• Marginal note:When charge payable

  (2) The charge under subsection (1) becomes payable at the particular time referred to in that subsection.