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Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Act current to 2024-03-06 and last amended on 2023-07-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2023, c. 26, s. 93

      • 93 (1) Section 86 of the Greenhouse Gas Pollution Pricing Act is replaced by the following:

        • Definition of electronic payment
          • 86 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.

          • Electronic payment

            (2) Every person that is required under this Part to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through

            • (a) a bank;

            • (b) a credit union;

            • (c) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

            • (d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables.

      • (2) Subsection (1) applies in respect of payments made after 2023.

  • — 2023, c. 26, s. 94

      • 94 (1) The Act is amended by adding the following after section 123:

        • Penalty — electronic payments

          123.1 Every person that fails to comply with subsection 86(2) is liable to a penalty equal to $100 for each such failure.

      • (2) Subsection (1) applies in respect of payments made after 2023.


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