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

Short Title

Marginal note:Short title

1 This Act may be cited as the Greenhouse Gas Pollution Pricing Act.

Her Majesty

Marginal note:Her Majesty

2 This Act is binding on Her Majesty in right of Canada or a province.

PART 1Fuel Charge

DIVISION 1Interpretation and General Rules of Application

Interpretation

Marginal note:Definitions

3 The following definitions apply in this Part, Part 1 of Schedule 1 and Schedule 2.

adjustment day

adjustment day means any of commencement day, January 1, 2019, January 1, 2020, January 1, 2021, January 1, 2022 and any prescribed day or any day meeting prescribed conditions. (date d’ajustement)

aircraft

aircraft means any conveyance that is suitable for the transportation of individuals or goods by air. (aéronef)

assessment

assessment means an assessment under this Part and includes a reassessment. (cotisation)

aviation gasoline

aviation gasoline means a substance suitable for generating power by means of an aircraft engine other than a turbine. (essence d’aviation)

aviation turbo fuel

aviation turbo fuel means a substance suitable for generating power by means of an aircraft engine that is a turbine. (carburéacteur)

bank

bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque)

biodiesel

biodiesel means

• (a) a particular substance

  • (i) that is

    • (A) made up of mono-alkyl esters of long chain fatty acids derived entirely from biological matter available on a renewable or recurring basis, or

    • (B) made from plant or animal matter using a hydrogenation process,

  • (ii) that may contain other substances, materials or things, that are not described in subparagraph (i) if the combined proportion of those other substances, materials or things does not exceed 1.5% of the particular substance, and

  • (iii) that is suitable for generating power by means of a diesel engine or for use in a furnace, boiler or open flame burner when used

    • (A) on its own,

    • (B) after being blended with light fuel oil, or

    • (C) after being blended with a light fuel oil-like blendstock to produce light fuel oil; or

• (b) a prescribed substance, material or thing. (biodiesel)

biogasoline

biogasoline means

• (a) a particular substance

  • (i) that is derived entirely from biological matter available on a renewable or recurring basis,

  • (ii) that may contain water if the proportion of the water does not exceed 1% of the particular substance,

  • (iii) that may contain other substances, materials or things that are not described in subparagraph (i) or (ii) if the combined proportion of those other substances, materials or things does not exceed 6% of the particular substance, and

  • (iv) that is suitable for generating power by means of an internal combustion engine other than a diesel engine when used

    • (A) on its own,

    • (B) after being blended with gasoline, or

    • (C) after being blended with a gasoline-like blendstock to produce gasoline; or

• (b) a prescribed substance, material or thing. (bioessence)

biomethane

biomethane means

• (a) a substance that is derived entirely from biological matter available on a renewable or recurring basis and that is primarily methane; or

• (b) a prescribed substance, material or thing. (biométhane)

coke

coke means a solid carbonaceous residue that

• (a) is derived from low-ash, low-sulfur bituminous coal from which the volatile constituents are driven off by baking in an oven with the result that the fixed carbon and residual ash are fused together; and

• (b) is suitable as a source of energy. (coke)

coke oven gas

coke oven gas means gas that is recovered from the carbonization of coal at high temperatures in a coke oven for the production of coke and that is suitable as a source of energy. (gaz de four à coke)

combustible waste

combustible waste means

• (a) tires or asphalt shingles whether in whole or in part; or

• (b) a prescribed substance, material or thing. (déchet combustible)

commencement day

commencement day means the earliest day on which any of sections 17 to 26 may apply in a listed province. (date de référence)

Commissioner

Commissioner means, except in sections 95, 96 and 164 the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

confirmed delivery service

confirmed delivery service means certified or registered mail or any other delivery service that provides a record that a notice or document has been sent or delivered. (service de messagerie)

covered air journey

covered air journey in respect of a listed province means a journey by aircraft that is

• (a) from a particular location to another location, both of which are in the listed province; or

• (b) a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien assujetti)

covered facility

covered facility means a facility or property that is

• (a) a covered facility within the meaning of section 169 that is registered by the Minister of the Environment under section 171 other than a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or

• (b) a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions. (installation assujettie)

covered marine journey

covered marine journey in respect of a listed province means a journey by vessel that is

• (a) from a particular location to another location, both of which are in the listed province; or

• (b) a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime assujetti)

delivery

delivery in respect of fuel or in respect of a substance, material or thing includes, except in the definition confirmed delivery service and in Division 6, making the fuel, substance, material or thing available. (livraison)

distribution system

distribution system means a pipe or any system or arrangement of pipes for the delivery or distribution of marketable natural gas to ultimate consumers or users. (réseau de distribution)

eligible farming activity

eligible farming activity means

• (a) the operation of eligible farming machinery on a farm for the purposes of farming;

• (b) the operation of eligible farming machinery for the purposes of going from a location at a farm to another location at a farm; or

• (c) a prescribed activity. (activité agricole admissible)

eligible farming machinery

eligible farming machinery means property that is primarily used for the purposes of farming and that is

• (a) a farm truck or a tractor;

• (b) a vehicle not licensed to be operated on a public road;

• (c) an industrial machine or a stationary or portable engine; or

• (d) prescribed property;

but does not include

• (e) a vehicle that is an automobile as defined in subsection 248(1) of the Income Tax Act;

• (f) property that is used for the purpose of providing heating or cooling to a building or similar structure; or

• (g) prescribed property. (machinerie agricole admissible)

eligible fishing activity

eligible fishing activity means the operation of an eligible fishing vessel for the purposes of fishing or a prescribed activity. (activité de pêche admissible)

eligible fishing vessel

eligible fishing vessel means property that is primarily used for the purposes of fishing and that is a fishing vessel or prescribed property, but does not include prescribed property. (navire de pêche admissible)

excluded air journey

excluded air journey means a journey by aircraft that

• (a) begins or ends in a listed province other than

  • (i) a covered air journey, or

  • (ii) a prescribed journey or a journey meeting prescribed conditions; or

• (b) is a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien exclu)

excluded marine journey

excluded marine journey means a journey by vessel that

• (a) begins or ends in a listed province other than

  • (i) a covered marine journey, or

  • (ii) a prescribed journey or a journey meeting prescribed conditions; or

• (b) is a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime exclu)

farmer

farmer means a person that carries on a farming business with a reasonable expectation of profit. (agriculteur)

farming

farming includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in the business of farming. (agriculture)

fisher

fisher means a person that carries on a fishing business with a reasonable expectation of profit. (pêcheur)

fishing

fishing includes fishing for or catching shellfish, crustaceans and marine animals but does not include an office or employment under a person engaged in the business of fishing. (pêche)

fuel

fuel means

• (a) a substance, material or thing set out in column 2 of any table in Schedule 2, other than

  • (i) combustible waste,

  • (ii) a substance, material or thing that is prepackaged in a factory sealed container of 10 L or less, or

  • (iii) a prescribed substance, material or thing; and

• (b) a prescribed substance, material or thing. (combustible)

gas liquids

gas liquids means a mixture in gaseous or liquid form that consists of two or more of ethane, propane, butane or pentanes plus and that

• (a) is separated, as a result of processing, from natural gas or crude oil for the first time;

• (b) has not been

  • (i) analyzed to assess composition, or

  • (ii) processed into separate identifiable fuels; and

• (c) is not a mixture of ethane, propane, butane or pentanes plus created after the ethane, propane, butane or pentanes plus have been processed into separate identifiable fuels and subsequently remixed into a blend of one or more of the fuels. (liquides de gaz)

gasoline

gasoline means a substance, including biogasoline, that is suitable for generating power by means of an internal combustion engine other than a diesel engine and that is not any other type of fuel. (essence)

heavy fuel oil

heavy fuel oil means a substance that is not petroleum coke and that is made up of a distillate or a residual of crude oil and that has a viscosity greater than 14 centistokes at 50°C. (mazout lourd)

high heat value coal

high heat value coal means coal with a heating value exceeding 27,000 kJ/kg. (charbon à pouvoir calorifique supérieur)

import

import means import into Canada. (importation)

interjurisdictional air carrier

interjurisdictional air carrier in respect of a type of fuel means a person that, in the course of providing a commercial service of transporting individuals or goods by aircraft, uses fuel of that type, in the ordinary course of business, in excluded air journeys. (transporteur aérien entre administrations)

interjurisdictional marine carrier

interjurisdictional marine carrier in respect of a type of fuel means a person that, in the course of providing a commercial service of transporting individuals or goods by vessel, uses fuel of that type, in the ordinary course of business, in excluded marine journeys. (transporteur maritime entre administrations)

interjurisdictional rail carrier

interjurisdictional rail carrier in respect of a type of fuel means a person that uses fuel of that type, in the ordinary course of business, in a listed province in the course of providing a commercial service of transporting individuals or goods by rail

• (a) from one province to another province; or

• (b) between a place in Canada and a place outside Canada. (transporteur ferroviaire entre administrations)

journey

journey means the transportation of individuals or goods by aircraft or vessel from a particular location to another location where the aircraft or vessel is next stopped if any of the following activities occurs at the particular location and if any of the following activities occurs at the other location:

• (a) individuals embark or disembark the aircraft or vessel;

• (b) goods are loaded onto or removed from the aircraft or vessel; or

• (c) the aircraft or vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes. (itinéraire)

judge

judge in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)

kerosene

kerosene means a light petroleum distillate that meets the requirements of the National Standard of Canada CAN/CGSB-3.3, Kerosene, as amended from time to time, but does not include aviation turbo fuel. (kérosène)

light fuel oil

light fuel oil means a substance that

• (a) is made up of

  • (i) a distillate or a residual of crude oil that has a viscosity not greater than 14 centistokes at 50°C, or

  • (ii) biodiesel;

• (b) is suitable for generating power by means of a diesel engine or is suitable for use in a furnace, boiler or open flame burner; and

• (c) is not butane, ethane, gas liquids, aviation turbo fuel, kerosene, naphtha, propane, pentanes plus or still gas. (mazout léger)

listed province

listed province means a province or area listed in Part 1 of Schedule 1. (province assujettie)

locomotive

locomotive includes self-propelled on-track railway equipment but does not include vehicles that are suitable for movement both on and off lines of railway. (locomotive)

low heat value coal

low heat value coal means coal with a heating value of 27,000 kJ/kg or less. (charbon à pouvoir calorifique inférieur)

marketable natural gas

marketable natural gas means natural gas that consists of at least 90% methane and that meets the specifications for pipeline transport and sale for general distribution to the public. (gaz naturel commercialisable)

methanol

methanol does not include methanol derived entirely from biological matter available on a renewable or recurring basis. (méthanol)

Minister

Minister means the Minister of National Revenue. (ministre)

mixture

mixture means a substance, material or thing that is a combination of two or more types of fuel. (mélange)

naphtha

naphtha means a refined or partially refined petroleum fraction with an approximate boiling temperature between 50°C and 204°C other than aviation gasoline, aviation turbo fuel, gasoline, heavy fuel oil, kerosene, light fuel oil or petroleum coke. (naphta)

natural gas

natural gas includes a combination of natural gas and biomethane but does not include still gas. (gaz naturel)

net charge

net charge for a reporting period of a person means the amount determined for the reporting period of the person under subsection 71(2). (redevance nette)

non-covered activity

non-covered activity means an activity in respect of which fuel

• (a) is used

  • (i) as a raw material in an industrial process that produces another fuel or another substance, material or thing,

  • (ii) as a solvent or diluent in the production or transport of crude bitumen or another substance, material or thing, or

  • (iii) in prescribed circumstances; and

• (b) is not put into a fuel system that produces heat or energy and is not burned or flared. (activité non assujettie)

non-marketable natural gas

non-marketable natural gas means natural gas other than marketable natural gas. (gaz naturel non commercialisable)

officer

officer means, except in sections 90, 138 and 160,

• (a) a person who is appointed or employed in the administration or enforcement of this Part; and

• (b) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)

pentanes plus

pentanes plus means a substance that is obtained from the production or processing of raw gas, condensate or crude oil, that is not any other type of fuel and that is

• (a) pentane;

• (b) hydrocarbons heavier than pentane; or

• (c) a combination of pentane and heavier hydrocarbons. (pentanes plus)

person

person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

personal representative

personal representative of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. (représentant personnel)

petroleum coke

petroleum coke includes

• (a) a carbonaceous solid produced from an oil refinery coke unit or an oil or bitumen upgrader coker unit;

• (b) a carbonaceous solid produced from a cracking process, including coking, fluid coking, flexicoking and delayed coking; or

• (c) any substance commonly referred to as “green coke” or “fuel grade coke”. (coke de pétrole)

prescribed

prescribed means

• (a) in the case of a form or the manner of filing a form, authorized by the Minister;

• (b) in the case of the information to be given on or with a form, specified by the Minister;

• (c) in the case of the manner of making or filing an election, authorized by the Minister; and

• (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

produce

produce means, in respect of fuel, to obtain fuel or bring fuel into existence by any method or process including

• (a) mining, extracting, removing or otherwise obtaining from the earth;

• (b) manufacturing, synthesizing, refining or blending; or

• (c) using any means of altering the chemical or physical properties of a substance, material or thing. (production)

qualifying aviation fuel

qualifying aviation fuel means a type of fuel that is aviation gasoline, aviation turbo fuel or a prescribed type of fuel. (combustible d’aviation admissible)

qualifying farming fuel

qualifying farming fuel means a type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible agricole admissible)

qualifying fishing fuel

qualifying fishing fuel means a type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible de pêche admissible)

qualifying marine fuel

qualifying marine fuel means a type of fuel that is heavy fuel oil, light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible maritime admissible)

qualifying motive fuel

qualifying motive fuel means a type of fuel that is gasoline, light fuel oil, marketable natural gas, propane or a prescribed type of fuel. (combustible moteur admissible)

qualifying rail fuel

qualifying rail fuel means a type of fuel that is light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible ferroviaire admissible)

rate

rate in respect of a type of fuel, or in respect of combustible waste, for a listed province at a particular time means

• (a) unless paragraph (b) applies, the rate set out in column 5 of the table in Schedule 2 that is applicable for the period of time that includes the particular time and that is opposite

  • (i) that type of fuel or combustible waste, as the case may be, set out in column 2 of that table, and

  • (ii) the name of that listed province set out in column 4 of that table; and

• (b) if prescribed circumstances exist or prescribed conditions are met, the prescribed rate or the rate determined in prescribed manner that is applicable at the particular time for that listed province and for that type of fuel or combustible waste, as the case may be. (taux)

record

record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person or a computer system or other device. (registre)

registered air carrier

registered air carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as an air carrier in respect of that type of fuel. (transporteur aérien inscrit)

registered distributor

registered distributor in respect of a type of fuel means a person that is registered under Division 4 of this Part as a distributor in respect of that type of fuel. (distributeur inscrit)

registered emitter

registered emitter means a person that is registered under Division 4 of this Part as an emitter. (émetteur inscrit)

registered importer

registered importer in respect of a type of fuel means a person that is registered under Division 4 of this Part as an importer in respect of that type of fuel. (importateur inscrit)

registered marine carrier

registered marine carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a marine carrier in respect of that type of fuel. (transporteur maritime inscrit)

registered rail carrier

registered rail carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a rail carrier in respect of that type of fuel. (transporteur ferroviaire inscrit)

registered road carrier

registered road carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a road carrier in respect of that type of fuel. (transporteur routier inscrit)

registered specified air carrier

registered specified air carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified air carrier in respect of that type of fuel. (transporteur aérien désigné inscrit)

registered specified marine carrier

registered specified marine carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified marine carrier in respect of that type of fuel. (transporteur maritime désigné inscrit)

registered specified rail carrier

registered specified rail carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified rail carrier in respect of that type of fuel. (transporteur ferroviaire désigné inscrit)

registered user

registered user in respect of a type of fuel or in respect of combustible waste means a person that is registered under Division 4 of this Part as a user in respect of that type of fuel or in respect of combustible waste. (utilisateur inscrit)

reporting period

reporting period of a person means the reporting period of the person as determined under section 68. (période de déclaration)

specified commercial vehicle

specified commercial vehicle means a vehicle

• (a) that is used to provide commercial transportation of individuals or goods by road

  • (i) from one province to another province, or

  • (ii) from a particular location to another location if one location is in Canada and one location is outside Canada;

• (b) that

  • (i) has two axles and a gross vehicle weight exceeding 11,797 kg,

  • (ii) has three or more axles regardless of weight, or

  • (iii) when combined with the trailer with which it is used, has a gross vehicle weight exceeding 11,797 kg; and

• (c) that is not a recreational vehicle, including a motor home, bus or pickup truck with attached camper, if used solely for a particular individual’s personal use or enjoyment or the personal use or enjoyment of any other individual at the particular individual’s expense. (véhicule commercial désigné)

still gas

still gas means gas suitable for use in an oil refinery that is produced as a result of distillation, cracking, reforming or other oil refining processes. (gaz de distillation)

supply tank

supply tank means a receptacle of a vehicle in which fuel is held for use in the operation of 

• (a) the vehicle;

• (b) an auxiliary component of the vehicle; or

• (c) an auxiliary component of another vehicle, if the other vehicle is attached to the vehicle. (réservoir d’alimentation)

use

use includes flaring but does not include venting. (utilisation)

vehicle

vehicle means any conveyance that is suitable for the transportation of individuals or goods by water, land or air. (véhicule)

vessel

vessel means any conveyance that is suitable for the transportation of individuals or goods by water. (navire)