An Act to provide for charges, compensation and pricing in respect of certain energy sources and for the administration and control of other matters respecting energy sources in Canada
Marginal note:Short title
- 1974-75-76, c. 47, s. 1
- 1980-81-82-83, c. 114, s. 2
2 (1) In this Act,
Board[Repealed, 2019, c. 28, s. 87]
gas means any hydrocarbon or mixture of hydrocarbons that, at a temperature of 15°C and a pressure of 101.325 kPa, is in a gaseous state; (gaz)
hydrocarbon does not include coal; (hydrocarbure)
Minister means the Minister of Natural Resources; (ministre)
- natural reservoir in Canada
natural reservoir in Canada includes a natural reservoir situated in the offshore area as defined in section 20; (réservoir naturel au Canada)
oil means any hydrocarbon or mixture of hydrocarbons other than gas and includes an oil product; (pétrole)
- oil product
oil product means any product designated as an oil product by regulations made under section 15. (produit pétrolier)
Regulator means the Canadian Energy Regulator. (Régie)
Marginal note:Adoption of Excise Tax Act preserved from 1985 amendments
(2) Any reference in subsection 10(2), section 13, subsection 60(2) or section 63 to the Excise Tax Act or a provision thereof shall be construed as a reference to the Excise Tax Act or the provision thereof, as it read immediately before the first day of the second month following the month during which an Act entitled An Act to amend the Excise Tax Act and the Excise Act and to amend other Acts in consequence thereof, chapter 7 of the 2nd Supplement to the Revised Statutes of Canada, was assented to.
- R.S., 1985, c. E-6, s. 2
- R.S., 1985, c. 7 (2nd Supp.), s. 70
- 1994, c. 41, s. 20
- 2019, c. 28, s. 87
Marginal note:Binding on Her Majesty
3 This Act is binding on Her Majesty in right of Canada or a province.
- 1974-75-76, c. 47, s. 3
PART IOil Export Charges
4 (1) In this Part,
(a) subject to paragraph (b), where oil is transported by pipeline, to deliver it at its point of delivery outside Canada,
(b) where oil is transported by pipeline from the offshore area as defined in section 20, to deliver it at its point of delivery outside that area and Canada, and
(c) where oil is transported by any other means, to send it
(i) from Canada other than to export it within the meaning of subsection 16(1), or
(ii) to a place outside Canada from the offshore area as defined in section 20; (exporter)
exporter means a person holding a licence; (exportateur)
licence means a licence or other authorization that is issued under Part 7 of the Canadian Energy Regulator Act and that permits the export of oil under that Act. (licence)
Marginal note:Calculation for pipeline traffic
(2) For the purpose of calculating the number of cubic metres of oil exported at any place by pipeline during a period in which a specified charge applies to that exportation, the period shall be deemed to commence at seven o’clock local time in the forenoon of the day on which that charge is imposed and to end at seven o’clock local time in the forenoon of the day on which the charge is varied.
- R.S., 1985, c. E-6, s. 4
- 2019, c. 28, s. 88
Marginal note:Charge on oil
5 (1) There shall be imposed, levied and collected on each cubic metre of oil exported in any month or part of a month a charge in such amount not exceeding three hundred and fifty dollars per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council on the recommendation of the Minister and the Minister of Finance.
Marginal note:Tariff of charges
(2) A tariff of charges on oil may set out the charge applicable in respect of any or all of the various kinds or qualities of oil, oil from any source, any or all destinations for oil and such other factors or circumstances as are specified in the tariff.
Marginal note:Tariff continues
(3) Where a tariff of charges on oil is prescribed in respect of any month or part of a month under subsection (1), that tariff of charges shall continue in respect of each subsequent month until changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.
- 1974-75-76, c. 47, s. 7
- 1980-81-82-83, c. 114, s. 5
Marginal note:By whom charge payable
6 (1) A charge imposed under this Part on the exportation of oil is payable to the Minister by the exporter under whose licence the oil is purported to be exported.
(2) A person who exports oil on which a charge is imposed under this Part in circumstances in which there is no exporter who is liable under this Part to pay that charge is liable to pay that charge.
- 1974-75-76, c. 47, s. 10
Marginal note:Chief Executive Officer of the Regulator
7 The Chief Executive Officer of the Regulator administers and enforces this Part on behalf of the Minister and collects the charges imposed under it and, on the request of the Minister, provides him or her with advice and information in respect of exemptions or reductions under subsection 8(1).
- R.S., 1985, c. E-6, s. 7
- 2019, c. 28, s. 89
Marginal note:Exemption or reduction
8 (1) Where it is shown to the Governor in Council by the Minister that it is in the public interest to do so, the Governor in Council may, by order, conditionally or unconditionally, retroactively or prospectively, and either generally or in respect of a single transaction,
(a) exempt any exportation of oil from the charge imposed thereon in respect of any month or part of a month under this Part; or
(b) reduce any charge imposed in respect of any month or part of a month on the exportation of oil under this Part.
Marginal note:Exemption and reduction to be reported in Public Accounts
(2) A statement of each exemption or reduction of one thousand dollars or more ordered pursuant to this section shall be reported to the House of Commons in the Public Accounts.
- 1974-75-76, c. 47, s. 12
- 1980-81-82-83, c. 114, s. 8
Marginal note:Monthly return of export sales
9 (1) Every person who is required by this Part to pay a charge shall make each month a true return of his exports of oil for the last preceding month in such form and containing such information as the regulations require.
Marginal note:Date of filing and payment
(2) The return required by subsection (1) shall be filed with the Regulator and the charge payable shall be paid to it not later than the last day of the first month succeeding that in which the exports were made.
Marginal note:Penalty on default
(3) On default in payment of the charge or any portion thereof payable under this Part within the time prescribed by subsection (2), there shall be paid in addition to the amount of the default a penalty equal to the greater of
(a) one per cent of the amount of default, and
(b) the percentage, if any, prescribed by regulations made under section 15, of the amount of default,
in respect of each month or part of a month during which the default continues.
Marginal note:Extension of time
(4) The Commission of the Regulator may, before or after the day prescribed by subsection (2), specify in writing a later day for the filing of a return or the payment of the charge or any portion thereof; and when the Commission of the Regulator has specified a later day
(a) no penalty shall accrue or shall be deemed to have accrued under subsection (3) prior to that later day in respect of default in payment of the charge or portion thereof for the payment of which the later day was specified; and
(b) failure to pay, on or before the later day, the charge or portion thereof for the payment of which a later day was specified constitutes a default for the purposes of subsection (3).
- R.S., 1985, c. E-6, s. 9
- 2019, c. 28, s. 95
Marginal note:Debts to Her Majesty
10 (1) All charges payable under this Part and any penalties payable in respect thereof are debts due to Her Majesty and recoverable as such in any court of competent jurisdiction.
Marginal note:Recovery of charges and penalties
(2) All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply with any modifications that the circumstances require and any reference to the Minister or Deputy Minister in those sections is to be construed as a reference to the Chief Executive Officer of the Regulator, as the case may be.
- R.S., 1985, c. E-6, s. 10
- 2019, c. 28, s. 90
Marginal note:Deductions and refunds
11 (1) A deduction from, or refund of, the charges imposed by this Part may be granted
(a) where an overpayment has been made by the exporter; or
(b) where the charge was paid in error.
Marginal note:Application for refund
(2) No deduction from, or refund of, the charges imposed by this Part shall be paid unless application therefor is made in writing by the person entitled thereto within two years after the time when the deduction or refund first became payable under this Part or any regulations made thereunder.
Marginal note:Refund of moneys paid by mistake
(3) If any person, whether by mistake of law or fact, has paid or overpaid to Her Majesty any moneys that have been taken to account as charges imposed by this Part, those moneys shall not be refunded unless application therefor has been made in writing within two years after the moneys were paid or overpaid.
- 1974-75-76, c. 47, s. 15
Marginal note:Records and books
12 (1) Every person required by or pursuant to this Part to pay any charges shall keep records and books of account at his place of business in Canada in such form and containing such information as will enable the amount of the charges or other sums that should have been paid or collected to be determined.
Marginal note:Keeping of records and books of account
(2) Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept.
(3) Every person required by subsection (1) to keep records and books of account must, at all reasonable times, make the records and books of account and the accounts and vouchers necessary to verify the information in them available to designated officers and inspection officers, as defined in section 2 of the Canadian Energy Regulator Act and any other person designated by the Regulator and give them every facility necessary to inspect the records, books, accounts and vouchers.
- R.S., 1985, c. E-6, s. 12
- 2019, c. 28, s. 91
13 If any difference arises or if any doubt exists as to whether any charge is payable or as to the amount of the charge that is payable on the exportation of any oil, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply with any modifications that the circumstances require and any reference in those sections to the Deputy Minister is to be construed as a reference to the Chief Executive Officer of the Regulator.
- R.S., 1985, c. E-6, s. 13
- R.S., 1985, c. 47 (4th Supp.), s. 52
- 2019, c. 28, s. 92
14 (1) The Minister may make expenditures out of the Consolidated Revenue Fund for the payment of the following amounts:
(a) the amounts required to be refunded to a person under subsection 11(1); and
(b) such amounts in respect of a fiscal year or part thereof as are authorized pursuant to regulations of the Governor in Council to be paid to a province or its agent in respect of exports of oil during that year.
(2) In addition to any amount appropriated by Parliament for any of the purposes mentioned in subsection (1), the Minister may spend, for the purposes mentioned in that subsection, any amount, other than an amount referred to in paragraph 86(2)(a), received in respect of any charge payable under this Part.
Marginal note:Limit on expenditures
(3) The aggregate of expenditures made under this section in respect of any fiscal year shall not exceed the aggregate of
(a) any amount, other than an amount referred to in paragraph 86(2)(a), received in that fiscal year in respect of any charge payable under this Part; and
(b) such amount, if any, as is appropriated by Parliament for the purposes mentioned in subsection (1).
(4) Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of all revenues, other than any amount referred to in paragraph 86(2)(a), and expenditures during that year under this Part and shall cause the report to be laid before Parliament on any of the first fifteen days that either House of Parliament sits after the report has been prepared.
- R.S., 1985, c. E-6, s. 14
- 1992, c. 1, s. 63
- Date modified: