Greenhouse Gas Pollution Pricing Act

Marginal note:Rebate — fuel used in non-covered activity

• 45 (1) If a person, at a particular time in a reporting period of the person, is a registered user in respect of a type of fuel and the person uses a quantity of fuel of that type in a non-covered activity in a listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period if

  • (a) the person, at an earlier time in a particular reporting period of 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;

  • (b) a charge under section 19 or 20 was payable by the person at the earlier time in respect of the quantity of 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), the charge was paid in accordance with subsection 20(4); and

  • (c) the fuel is used at a location that is not a covered facility 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 paragraph (1)(b).