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

Marginal note:Rebate — fuel used in non-covered activity

• 45 (1) If a person, at a particular time in a reporting period of the person, is a registered user in respect of a type of fuel and the person uses a quantity of fuel of that type in a non-covered activity in a listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period if

  • (a) the person, at an earlier time in a particular reporting period of the person, brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province;

  • (b) a charge under section 19 or 20 was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and

    • (i) if that charge was payable under section 19 or subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or

    • (ii) if that charge was payable under subsection 20(3), the charge was paid in accordance with subsection 20(4); and

  • (c) the fuel is used at a location that is not a covered facility of the person.

• Marginal note:Amount of rebate

  (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in paragraph (1)(b).

Marginal note:Rebate — net fuel quantity

• 46 (1) If a net fuel quantity, determined under any of sections 28 to 32, of a person for a reporting period, for a type of fuel and for a listed province is a negative amount, the Minister must pay to the person a rebate in respect of that net fuel quantity, the listed province and the reporting period.

• Marginal note:Amount of rebate

  (2) The amount of a rebate payable under subsection (1) is equal to the amount determined by the formula

  A × B

  where

  A

  is the net fuel quantity referred to in that subsection; and

  B

  is the rate in respect of fuel of that type for the listed province applicable on the last day of the reporting period referred to in that subsection.

• Marginal note:Amount of rebate — regulations

  (3) Despite subsection (2), if prescribed circumstances exist or prescribed conditions are met, the amount of a rebate payable under this section is equal to the amount determined in prescribed manner.

Marginal note:Rebate — annual net fuel adjustment

• 47 (1) If an annual net fuel adjustment of a person, determined under section 33, for a calendar year, for a type of fuel and for a listed province is a negative amount, the Minister must pay to the person a rebate in respect of that annual net fuel adjustment and the listed province.

• Marginal note:Amount of rebate

  (2) The amount of a rebate payable under subsection (1) is equal to the amount determined by the formula

  A × B

  where

  A

  is the annual net fuel adjustment referred to in that subsection; and

  B

  is the rate in respect of fuel of that type for the listed province applicable on December 31 of the calendar year referred to in that subsection.

• Marginal note:Amount of rebate — regulations

  (3) Despite subsection (2), if prescribed circumstances exist or prescribed conditions are met, the amount of a rebate payable under this section is equal to the amount determined in prescribed manner.

Marginal note:Rebate — regulations

48 The Minister must pay a rebate in respect of fuel or combustible waste and a listed province to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions in the amount determined in prescribed manner if prescribed circumstances exist or prescribed conditions are met.

Marginal note:Rebate — payment in error

• 49 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by that person under this Part whether the amount was paid by mistake or otherwise.

• Marginal note:Amount of rebate

  (2) The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection.

• Marginal note:Restriction on rebate

  (3) A rebate under this section in respect of an amount must not be paid to a person to the extent that

  • (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 108; or

  • (b) the amount was an amount assessed under section 108.

• Marginal note:Application for rebate

  (4) Despite any other provision under this Part, a rebate under this section in respect of an amount is not to be paid to a person unless an application for the rebate is

  • (a) made in prescribed form containing prescribed information; and

  • (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net charge for a reporting period of the person and the day that the amount was paid to the Receiver General.

• Marginal note:One application per month

  (5) Not more than one application for a rebate under this section may be made by a person in a calendar month.

Marginal note:Restriction on rebate

50 A rebate is not to be paid to a person under this Division

• (a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or

• (b) if prescribed circumstances exist or prescribed conditions are met.

Marginal note:Restriction on rebate

51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

Marginal note:Application for rebate

52 Despite any other provision under this Part, a rebate under this Division, other than section 49, in respect of a particular reporting period of a person is not to be paid unless an application for the rebate

• (a) is made in prescribed form containing prescribed information;

• (b) unless paragraph (c) applies, is filed with the Minister in prescribed manner

  • (i) on or before the day on or before which the return under section 69 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and

  • (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net charge for the reporting period; and

• (c) if the rebate is payable under section 47 in respect of an annual net fuel adjustment for a particular calendar year, is filed with the Minister in prescribed manner

  • (i) on or before the day on which the return under section 69 is required to be filed for the reporting period of the person that includes June 30 of the year following the particular calendar year, and

  • (ii) with the return in respect of the reporting period that includes June 30 of the year following the particular calendar year.

Marginal note:Single application

53 Only one application may be made under this Division for a rebate with respect to any matter.

Marginal note:Restriction — bankruptcy

54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid.

DIVISION 4Registration, Reporting Periods, Returns and Payments

SUBDIVISION ARegistration

Marginal note:Distributor — registration required

• 55 (1) A person is required to be registered, for the purposes of this Part, as a distributor in respect of

  • (a) both marketable natural gas and non-marketable natural gas, if

    • (i) the person produces marketable natural gas or non-marketable natural gas in a listed province,

    • (ii) the person imports marketable natural gas or non-marketable natural gas at a location in a listed province otherwise than in a supply tank of a vehicle,

    • (iii) the person brings marketable natural gas or non-marketable natural gas into a listed province from a place in Canada otherwise than in a supply tank of a vehicle,

    • (iv) the person delivers marketable natural gas or non-marketable natural gas to another person in a listed province,

    • (v) the person measures another person’s consumption or usage, in a listed province, of marketable natural gas and

      • (A) the measurement is done on a regular basis and for the purpose of billing the other person or providing the other person’s billing information to a third party, and

      • (B) the marketable natural gas is delivered by way of a distribution system,

    • (vi) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

    • (vii) prescribed circumstances exist or prescribed conditions are met; and

  • (b) a type of fuel other than marketable natural gas or non-marketable natural gas, if

    • (i) the person produces fuel of that type in a listed province,

    • (ii) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or

    • (iii) prescribed circumstances exist or prescribed conditions are met.

• Marginal note:Timing of application

  (2) A person that is required under subsection (1) to be registered as a distributor in respect of a type of fuel must apply to the Minister for registration before

  • (a) unless paragraph (b) or (c) applies, the later of commencement day and

    • (i) if the type of fuel is marketable natural gas or non-marketable natural gas, the day that is the earliest of

      • (A) the day on which the person first produces marketable natural gas or non-marketable natural gas in a listed province,

      • (B) the day on which the person first imports marketable natural gas or non-marketable natural gas in a listed province otherwise than in a supply tank of a vehicle,

      • (C) the day on which the person first brings marketable natural gas or non-marketable natural gas into a listed province from a place in Canada otherwise than in a supply tank of a vehicle,

      • (D) the day on which the person first delivers marketable natural gas or non-marketable natural gas to another person in a listed province, and

      • (E) the day on which the person first measures another person’s consumption or usage of marketable natural gas in a listed province if

        • (I) the measurement is for the purpose of billing the other person or providing the other person’s billing information to a third party, and

        • (II) the marketable natural gas is delivered by way of a distribution system, and

    • (ii) if the fuel is not marketable natural gas and is not non-marketable natural gas, the day on which the person first produces fuel of that type in a listed province;

  • (b) if the person is a person prescribed under either subparagraph (1)(a)(vi) or (b)(ii), a person of a class prescribed under either of those subparagraphs or a person meeting conditions prescribed under either of those subparagraphs, the prescribed time; or

  • (c) if prescribed circumstances exist or prescribed conditions are met, the prescribed time.

• Marginal note:Distributor — registration permitted

  (3) A person that is not required under subsection (1) to be registered as a distributor in respect of a type of fuel (other than marketable natural gas or non-marketable natural gas) may apply to the Minister to be registered, for the purposes of this Part, as a distributor in respect of that type of fuel if

  • (a) the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province

    • (i) to another person for the purpose of resale, in the ordinary course of business, by the other person,

    • (ii) to a registered distributor in respect of that type of fuel,

    • (iii) to a farmer at a farm if the fuel is qualifying farming fuel,

    • (iii.1) to a fisher if the fuel is qualifying fishing fuel,

    • (iv) to a registered specified air carrier in respect of that type of fuel if the fuel is qualifying aviation fuel,

    • (v) to a registered specified marine carrier in respect of that type of fuel if the fuel is qualifying marine fuel,

    • (vi) to a registered specified rail carrier in respect of that type of fuel if the fuel is qualifying rail fuel,

    • (vii) to a registered emitter at a covered facility of the registered emitter,

    • (viii) to a registered user in respect of that type of fuel, or

    • (ix) to another person if the fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations;

  • (b) the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, removes fuel of that type from a listed province;

  • (c) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

  • (d) prescribed circumstances exist or prescribed conditions are met.

• Marginal note:Non-application

  (4) This section does not apply

  • (a) to a person in respect of a type of fuel if the person is, or is required to be, registered as

    • (i) a specified air carrier or air carrier in respect of that type of fuel,

    • (ii) a specified marine carrier or marine carrier in respect of that type of fuel, or

    • (iii) a specified rail carrier or rail carrier in respect of that type of fuel;

  • (b) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or

  • (c) if prescribed circumstances exist or prescribed conditions are met.