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Natural Gas and Gas Liquids Tax Regulations (SOR/82-359)

Regulations are current to 2020-12-28

Natural Gas and Gas Liquids Tax Regulations

SOR/82-359

EXCISE TAX ACT

Registration 1982-03-26

Regulations Respecting the Natural Gas and Gas Liquids Tax

P.C. 1982-923 1982-03-25

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of National Revenue, pursuant to paragraph 25.19(c) of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting the natural gas and gas liquids tax.

Short Title

 These Regulations may be cited as the Natural Gas and Gas Liquids Tax Regulations.

Prescription of Uses or Sources

 For the purposes of paragraph 25.19(c) of the Excise Tax Act, the following uses and sources of marketable pipeline gas are prescribed:

  • (a) use by the producer thereof in

    • (i) compressors used in a field gathering system for transporting gas to a gas processing plant,

    • (ii) line heaters in a gas gathering system,

    • (iii) pilot lights in flare stacks located within a gas gathering system or gas field, or

    • (iv) buildings or other structures that are designed and used to house equipment described in subparagraphs (i), (ii) and (iii), or equipment related thereto; and

  • (b) wells

    • (i) that are not part of a business of producing, distributing or processing gas, and

    • (ii) whose production of gas does not exceed 1,000 gigajoules in a calendar year.

Prescription of Rate of Tax

 The following rates of tax in respect of natural gas and gas liquids are prescribed:

  • (a) for the purposes of paragraph 25.13(5)(d) of the Excise Tax Act, the rate of 45 cents per gigajoule, in the case of marketable pipeline gas received after January 31, 1983 but before August 1, 1983;

  • (b) for the purposes of subparagraph 25.14(4)(a)(iv) of the Excise Tax Act, the rate of $8.35 per cubic metre, where the ethane is received after January 31, 1983 but before August 1, 1983;

  • (c) for the purposes of subparagaph 25.14(4)(b)(iv) of the Excise Tax Act, the rate of $11.45 per cubic metre, where the propane is received after January 31, 1983 but before August 1, 1983;

  • (d) for the purposes of subparagraph 25.14(4)(c)(iv) of the Excise Tax Act, the rate of $12.75 per cubic metre, where the butanes are received after January 31, 1983 but before August 1, 1983;

  • (e) for the purposes of paragraph 25.13(5)(d) of the Excise Tax Act, the rate of 15 cents per gigajoule, in the case of marketable pipeline gas received after July 31, 1983 but before February 1, 1984;

  • (f) for the purposes of subparagraph 25.14(4)(a)(iv) of the Excise Tax Act, the rate of $2.80 per cubic metre, where the ethane is received after July 31, 1983 but before February 1, 1984;

  • (g) for the purposes of subparagraph 25.14(4)(b)(iv) of the Excise Tax Act, the rate of $3.80 per cubic metre, where the propane is received after July 31, 1983 but before February 1, 1984;

  • (h) for the purposes of subparagraph 25.14(4)(c)(iv) of the Excise Tax Act, the rate of $4.25 per cubic metre, where the butanes are received after July 31, 1983 but before February 1, 1984;

  • (i) for the purposes of paragraph 25.13(5)(d) of the Excise Tax Act, the rate of 0 cents per gigajoule, in the case of marketable pipeline gas received after January 31, 1984;

  • (j) for the purposes of subparagraph 25.14(4)(a)(iv) of the Excise Tax Act, the rate of 0 cents per cubic metre, where the ethane is received after January 31, 1984;

  • (k) for the purposes of subparagraph 25.14(4)(b)(iv) of the Excise Tax Act, the rate of 0 cents per cubic metre, where the propane is received after January 31, 1984; and

  • (l) for the purposes of subparagraph 25.14(4)(c)(iv) of the Excise Tax Act, the rate of 0 cents per cubic metre, where the butanes are received after January 31, 1984.

  • SOR/83-122, s. 1
  • SOR/83-631, s. 1
  • SOR/84-124, s. 1
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