Greenhouse Gas Pollution Pricing Act

Marginal note:Rebate — fuel removed from listed province

• 43 (1) If at a particular time a person that is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, registered air carrier, registered marine carrier or registered rail carrier removes a quantity of fuel of that type from a listed province, the Minister must pay to the person a rebate in respect of the quantity of fuel, the listed province and the reporting period of the person that includes the particular time if, at an earlier time in a particular reporting period,

  • (a) the person brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province, a charge under section 19 or 20 was payable by the person at the earlier time in respect of the fuel and the listed province and

    • (i) if that charge was payable under section 19 or subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or

    • (ii) if that charge was payable under subsection 20(3), that charge was paid in accordance with subsection 20(4);

  • (b) the person removed the quantity of fuel from a covered facility of the person in the listed province and a charge under subsection 22(1) or (2)

    • (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and

    • (ii) is taken into account in the determination of the net charge for the particular reporting period of the person; or

  • (c) the quantity of fuel was held by the person at, or the quantity of fuel was in transit to, a facility or property of the person in the listed province that ceased, at the earlier time, to be a covered facility of the person and a charge under subsection 22(4) or (5)

    • (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and

    • (ii) is taken into account in the determination of the net charge for the particular reporting period of the person.

• Marginal note:Amount of rebate

  (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in whichever of paragraphs (1)(a) to (c) applies.