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Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

Assented to 2018-06-21

SCHEDULE 4(Section 186)

SCHEDULE 1(Section 3, subsections 166(2) and 168(1), paragraph 168(2)(c), subsection 168(3), section 169, subsection 172(1), section 185, subsection 189(1) and section 193)Provinces and Areas

PART 1Provinces and Areas for the Purposes of Part 1 of the Act

PART 2Provinces and Areas for the Purposes of Part 2 of the Act

SCHEDULE 2(Section 3, subsections 166(4) and 168(1), paragraphs 168(2)(b) and (c) and subsection 168(3))Charge Rates

TABLE 1 

Rates of charge applicable in 2018

Column 1Column 2Column 3Column 4Column 5
ItemTypeUnitListed ProvinceRate
1Aviation gasoline$/litre0.0249
2Aviation turbo fuel$/litre0.0258
3Butane$/litre0.0178
4Ethane$/litre0.0102
5Gas liquids$/litre0.0167
6Gasoline$/litre0.0221
7Heavy fuel oil$/litre0.0319
8Kerosene$/litre0.0258
9Light fuel oil$/litre0.0268
10Methanol$/litre0.0110
11Naphtha$/litre0.0225
12Petroleum coke$/litre0.0384
13Pentanes plus$/litre0.0178
14Propane$/litre0.0155
15Coke oven gas$/cubic metre0.0070
16Marketable natural gas$/cubic metre0.0196
17Non-marketable natural gas$/cubic metre0.0259
18Still gas$/cubic metre0.0270
19Coke$/tonne31.80
20High heat value coal$/tonne22.52
21Low heat value coal$/tonne17.72
22Combustible waste$/tonne19.97

TABLE 2 

Rates of charge applicable in 2019

Column 1Column 2Column 3Column 4Column 5
ItemTypeUnitListed ProvinceRate
1Aviation gasoline$/litre0.0498
2Aviation turbo fuel$/litre0.0516
3Butane$/litre0.0356
4Ethane$/litre0.0204
5Gas liquids$/litre0.0333
6Gasoline$/litre0.0442
7Heavy fuel oil$/litre0.0637
8Kerosene$/litre0.0516
9Light fuel oil$/litre0.0537
10Methanol$/litre0.0220
11Naphtha$/litre0.0451
12Petroleum coke$/litre0.0767
13Pentanes plus$/litre0.0356
14Propane$/litre0.0310
15Coke oven gas$/cubic metre0.0140
16Marketable natural gas$/cubic metre0.0391
17Non-marketable natural gas$/cubic metre0.0517
18Still gas$/cubic metre0.0540
19Coke$/tonne63.59
20High heat value coal$/tonne45.03
21Low heat value coal$/tonne35.45
22Combustible waste$/tonne39.95

TABLE 3 

Rates of charge applicable in 2020

Column 1Column 2Column 3Column 4Column 5
ItemTypeUnitListed ProvinceRate
1Aviation gasoline$/litre0.0747
2Aviation turbo fuel$/litre0.0775
3Butane$/litre0.0534
4Ethane$/litre0.0306
5Gas liquids$/litre0.0499
6Gasoline$/litre0.0663
7Heavy fuel oil$/litre0.0956
8Kerosene$/litre0.0775
9Light fuel oil$/litre0.0805
10Methanol$/litre0.0329
11Naphtha$/litre0.0676
12Petroleum coke$/litre0.1151
13Pentanes plus$/litre0.0534
14Propane$/litre0.0464
15Coke oven gas$/cubic metre0.0210
16Marketable natural gas$/cubic metre0.0587
17Non-marketable natural gas$/cubic metre0.0776
18Still gas$/cubic metre0.0810
19Coke$/tonne95.39
20High heat value coal$/tonne67.55
21Low heat value coal$/tonne53.17
22Combustible waste$/tonne59.92

TABLE 4 

Rates of charge applicable in 2021

Column 1Column 2Column 3Column 4Column 5
ItemTypeUnitListed ProvinceRate
1Aviation gasoline$/litre0.0995
2Aviation turbo fuel$/litre0.1033
3Butane$/litre0.0712
4Ethane$/litre0.0408
5Gas liquids$/litre0.0666
6Gasoline$/litre0.0884
7Heavy fuel oil$/litre0.1275
8Kerosene$/litre0.1033
9Light fuel oil$/litre0.1073
10Methanol$/litre0.0439
11Naphtha$/litre0.0902
12Petroleum coke$/litre0.1535
13Pentanes plus$/litre0.0712
14Propane$/litre0.0619
15Coke oven gas$/cubic metre0.0280
16Marketable natural gas$/cubic metre0.0783
17Non-marketable natural gas$/cubic metre0.1034
18Still gas$/cubic metre0.1080
19Coke$/tonne127.19
20High heat value coal$/tonne90.07
21Low heat value coal$/tonne70.90
22Combustible waste$/tonne79.89

TABLE 5 

Rates of charge applicable after 2021

Column 1Column 2Column 3Column 4Column 5
ItemTypeUnitListed ProvinceRate
1Aviation gasoline$/litre0.1244
2Aviation turbo fuel$/litre0.1291
3Butane$/litre0.0890
4Ethane$/litre0.0509
5Gas liquids$/litre0.0832
6Gasoline$/litre0.1105
7Heavy fuel oil$/litre0.1593
8Kerosene$/litre0.1291
9Light fuel oil$/litre0.1341
10Methanol$/litre0.0549
11Naphtha$/litre0.1127
12Petroleum coke$/litre0.1919
13Pentanes plus$/litre0.0890
14Propane$/litre0.0774
15Coke oven gas$/cubic metre0.0350
16Marketable natural gas$/cubic metre0.0979
17Non-marketable natural gas$/cubic metre0.1293
18Still gas$/cubic metre0.1350
19Coke$/tonne158.99
20High heat value coal$/tonne112.58
21Low heat value coal$/tonne88.62
22Combustible waste$/tonne99.87

SCHEDULE 3(Sections 169 and 170 and subsection 190(1))

Greenhouse Gases

Column 1Column 2
ItemGasGlobal Warming Potential
1Carbon dioxide, which has the molecular formula CO21
2Methane, which has the molecular formula CH425
3Nitrous oxide, which has the molecular formula N2O298
4Sulfur hexafluoride, which has the molecular formula SF622,800
5Nitrogen trifluoride, which has the molecular formula NF317,200
6HFC-23, which has the molecular formula CHF314,800
7HFC-32, which has the molecular formula CH2F2675
8HFC-41, which has the molecular formula CH3F92
9HFC-43-10mee, which has the molecular formula CF3CHFCHFCF2CF31,640
10HFC-125, which has the molecular formula CHF2CF33,500
11HFC-134, which has the molecular formula CHF2CHF21,100
12HFC-134a, which has the molecular formula CH2FCF31,430
13HFC-143, which has the molecular formula CH2FCHF2353
14HFC-143a, which has the molecular formula CH3CF34,470
15HFC-152, which has the molecular formula CH2FCH2F53
16HFC-152a, which has the molecular formula CH3CHF2124
17HFC-161, which has the molecular formula CH3CH2F12
18HFC-227ea, which has the molecular formula CF3CHFCF33,220
19HFC-236cb, which has the molecular formula CH2FCF2CF31,340
20HFC-236ea, which has the molecular formula CHF2CHFCF31,370
21HFC-236fa, which has the molecular formula CF3CH2CF39,810
22HFC-245ca, which has the molecular formula CH2FCF2CHF2693
23HFC-245fa, which has the molecular formula CHF2CH2CF31,030
24HFC-365mfc, which has the molecular formula CH3CF2CH2CF3794
25Perfluoromethane, which has the molecular formula CF47,390
26Perfluoroethane, which has the molecular formula C2F612,200
27Perfluoropropane, which has the molecular formula C3F88,830
28Perfluorobutane, which has the molecular formula C4F108,860
29Perfluorocyclobutane, which has the molecular formula c-C4F810,300
30Perfluoropentane, which has the molecular formula C5F129,160
31Perfluorohexane, which has the molecular formula C6F149,300
32Perfluorodecalin, which has the molecular formula C10F187,500
33Perfluorocyclopropane, which has the molecular formula c-C3F617,340

SCHEDULE 4(Paragraph 174(3)(b), subsections 174(5), 178(2), 181(3) and section 191)

Excess Emissions Charge

Column 1Column 2
ItemCalendar YearCharge per CO2e Tonne ($)
1201810
2201920
3202030
4202140
5202250
 

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