Fuel Charge Regulations (2018, c. 12, s. 187)

Marginal note:Exemption certificate — remote power plant operator

15 For the purposes of subparagraph 36(1)(b)(viii) of the Act, a remote power plant operator is a prescribed person and the prescribed circumstances are that the fuel is for use exclusively at the location of a remote power plant in the operation of the remote power plant.

Marginal note:Amount of charge — adjustment day

16 For the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of fuel that is a qualifying power plant fuel and that is held at the beginning of an adjustment day in a listed province by a person that is a remote power plant operator, the formula in that subsection and the descriptions in that formula are adapted as follows:

(A − B) × (C − D)

where

A

is the quantity of the fuel;

B

is the quantity of the fuel that was delivered to the person by a registered distributor in respect of that type of fuel and in respect of which an exemption certificate applies in respect of the delivery in accordance with section 36;

C

is the rate in respect of fuel of that type for the listed province applicable on the adjustment day; and

D

is

• (a) zero, if

  • (i) the adjustment day is commencement day,

  • (ii) the adjustment day is July 1, 2019 and the listed province is Yukon or Nunavut,

  • (iii) the adjustment day is January 1, 2020 and the listed province is Alberta, or

  • (iv) the adjustment day is July 1, 2023 and the listed province is Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

• (b) the rate in respect of fuel of that type for the listed province applicable on the day before the adjustment day, in any other case.

Marginal note:Registration — delivery to remote power plant operator

17 For the purposes of paragraph 55(3)(c) of the Act, a person may apply under subsection 55(3) of the Act to be registered as a distributor in respect of a type of fuel that is a qualifying power plant fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to a remote power plant operator.

PART 7Farmers

Marginal note:Travel between farms and cardlock facilities

18 For the purposes of paragraph (c) of the definition eligible farming activity in section 3 of the Act, a prescribed activity is the operation of eligible farming machinery for the purposes of travelling between a farm and a cardlock facility to obtain qualifying farming fuel.

Marginal note:Exemption certificate — delivery at cardlock facilities

19 For the purposes of subparagraph 36(1)(b)(viii) of the Act, a farmer is a prescribed person and the prescribed circumstances are that the location at which the fuel is delivered is a cardlock facility, 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.

Marginal note:Registration — delivery to farmer at cardlock

20 For the purposes of paragraph 55(3)(c) of the Act, a person may apply under subsection 55(3) of the Act to be registered as a distributor in respect of a type of fuel that is a qualifying farming fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to a farmer at a cardlock facility.

PART 8Annual Net Fuel Adjustment — Rail Carriers

Marginal note:Definition of specified year

21 For the purposes of sections 33, 35, 40, 47 and 52 of the Act, as adapted by section 22, specified year means a period of 12 months beginning on April 1st.

Marginal note:Adaptation — timing of adjustment

22 For the purposes of the fuel charge system,

• (a) section 33 of the Act is adapted so that a reference to “calendar year” in that section is to be read as “specified year”;

• (b) section 35 of the Act is adapted so that

  • (i) a reference to “calendar year” in that section is to be read as “specified year”, and

  • (ii) the reference to “June 30” in that section is to be read as “September 30”;

• (c) paragraph (a) of the description of B in subsection 40(1) of the Act is adapted so that

  • (i) a reference to “calendar year” in that paragraph is to be read as “specified year”, and

  • (ii) the reference to “December 31” in that paragraph is to be read as “March 31”;

• (d) section 47 of the Act is adapted so that

  • (i) the reference to “calendar year” in subsection (1) is to be read as “specified year”, and

  • (ii) the reference to “December 31 of the calendar year” in the description of B in subsection (2) is to be read as “March 31 of the specified year”; and

• (e) paragraph 52(c) of the Act is adapted so that

  • (i) the reference to “calendar year” in the portion of that paragraph before subparagraph (i) is to be read as “specified year”, and

  • (ii) a reference to “June 30 of the year following the particular calendar year” in subparagraphs (i) and (ii) is to be read as “September 30 of the specified year following the particular specified year”.

PART 9Covered Facilities

Marginal note:Person responsible for a facility

23 For the purposes of this Part, a person responsible for a facility is a person referred to in paragraph 24(c) in respect of the facility.

Marginal note:Prescribed covered facility

24 For the purposes of paragraph (b) of the definition covered facility in section 3 of the Act, one or more sites including structures and equipment situated at those sites (referred to in this Part as a “facility”) is a prescribed facility if

• (a) the facility is located entirely in one of the following provinces:

  • (i) Ontario,

  • (i.1) Nova Scotia,

  • (i.2) New Brunswick,

  • (ii) Saskatchewan,

  • (iii) Alberta, or

  • (iv) Newfoundland and Labrador;

• (b) all parts of the facility function as a single integrated site;

• (c) all parts of the facility have at least one owner or operator in common;

• (d) the facility is subject to a provincial output-based performance standards system relating to a provincial pricing mechanism for greenhouse gas emissions; and

• (e) a statement referred to in subsection 25(2) has been issued confirming that the condition described in paragraph (d) in respect of the facility is met and no subsequent statement referred to in subsection 25(6) has been issued indicating that this condition is no longer met.

Marginal note:Application for determination

• 25 (1) A person responsible for a facility located in a province referred to in paragraph 24(a) may apply to the Minister of the Environment for a determination of whether the condition in paragraph 24(d) is met in respect of the facility. The person must provide to that Minister the information in respect of the facility necessary for that Minister to determine if that condition is met in respect of the facility and any other information in respect of the facility that that Minister considers relevant for the purposes of this Part.

• Marginal note:Statement in writing

  (2) On receipt of the application referred to in subsection (1), the Minister of the Environment must, with all due dispatch, examine the application and issue a statement in writing to the person confirming whether or not the condition in paragraph 24(d) is met in respect of the facility for the purposes of the fuel charge system.

• Marginal note:Ceasing to be a person responsible

  (3) If a statement referred to in subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility has been issued to a person, the person must without delay notify the Minister of the Environment in writing when the person ceases to be a person responsible for the facility.

• Marginal note:Change in respect of a facility

  (4) If a statement has been issued to a person under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility, if no subsequent statement referred to in subsection (6) has been issued indicating that this condition is no longer met and if there is a change in respect of the facility that could materially affect either the boundary of any site of the facility or a new determination under subsection (2) in respect of the facility if such a determination were made, then the person must without delay provide in writing to the Minister of the Environment updated information in respect of that change and any other information in respect of the facility that that Minister considers relevant for the purposes of this Part.

• Marginal note:Information request

  (5) A person to which a statement was issued under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility and to which no subsequent statement referred to in subsection (6) has been issued indicating that this condition is no longer met must without delay provide to the Minister of the Environment in writing any information in respect of the facility that is relevant for the purposes of this Part, upon request by that Minister.

• Marginal note:Conditions no longer met

  (6) If a statement has been issued to a person under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility and the facility ceases to meet that condition, the Minister of the Environment must, with all due dispatch, issue to the person a statement in writing indicating that that condition is no longer met.

Marginal note:Covered facility of a person

26 For the purposes of paragraph 5(b) of the Act, a person meets prescribed conditions in respect of a covered facility if the facility is a prescribed facility under section 24 and a statement referred to in subsection 25(2) has been issued to the person in respect of the facility.

Marginal note:Emitter — registration permitted

27 For the purposes of paragraph 57(1)(b) of the Act, a facility is a prescribed facility and a person is a prescribed person in respect of the facility if the facility is a prescribed facility under section 24 and a statement referred to in subsection 25(2) has been issued to the person in respect of the facility.

Marginal note:Combustible waste burned at covered facility

28 For the purposes of section 27 of the Act, no charge is payable under section 25 of the Act in respect of combustible waste that is burned in a listed province by a person if the person is a registered emitter and the combustible waste is burned at a covered facility.