Fuel Charge Regulations

Marginal note:Amount of charge — adjustment day

10 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 greenhouse fuel and that is held at the beginning of an adjustment day in a listed province by a person that is a greenhouse operator, the formula in that subsection and the descriptions in that formula are adapted as follows:

[A − (0.8 × 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 referred to in subsection 9(1) of the Fuel Charge Regulations 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.