Fuel Charge Regulations

2018, c. 12, s. 187

Regulations

Fuel Charge Regulations

2018, c. 12, s. 187

Regulations

2018, c. 12, s. 187 2018 6 21 2026 3 18 GREENHOUSE GAS POLLUTION PRICING ACT

Fuel Charge Regulations

[Enacted by

section 187 of

chapter 12 of the Statutes of Canada, 2018, in force on assent June 21, 2018.]

Interpretation

Definitions

The following

definitions apply in these Regulations.

Act means the Greenhouse Gas Pollution Pricing Act . ( Loi )

bio-aviation fuel means a particular substance

(

a) that is derived entirely from biological matter available on a renewable or recurring basis;

(

b) that may contain water if the proportion of the water does not exceed 1% of the particular substance;

(

c) that may contain other substances, materials or things that are not described in paragraph (

a) or (

b) if the combined proportion of those other substances, materials or things does not exceed 6% of the particular substance; and

(

d) that is suitable for generating power by means of an aircraft engine when used

(

i) on its own,

(ii)

after being blended with aviation gasoline or aviation turbo fuel,

(iii)

after being blended with an aviation gasoline-like blendstock to produce aviation gasoline, or

(iv)

after being blended with an aviation turbo fuel-like blendstock to produce aviation turbo fuel. ( bio-carburant d’aviation )

eligible greenhouse means a greenhouse all or substantially all of which is used for the growing of vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants. ( serre admissible )

eligible greenhouse activity means the use of a qualifying greenhouse fuel to heat an eligible greenhouse or to supplement carbon dioxide in an eligible greenhouse in order to grow or produce plants. ( activité de serre admissible )

eligible heating activity means the use of light fuel oil exclusively for providing heat to a home, building or similar structure but not for generating heat in an industrial process, including a commercial process that involves removing moisture from a good. ( activité de chauffage admissible )

export means export from Canada. ( exportation )

fuel charge system has the same meaning as in subsection 168(1) of the Act. ( régime de redevance sur les combustibles )

greenhouse operator means a person that carries on a business of growing vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants in eligible greenhouses with a reasonable expectation of profit. ( exploitant de serre )

main electrical network means a network for the distribution of electricity that is subject to the standards of the North American Electric Reliability Corporation. ( réseau électrique principal )

qualifying greenhouse fuel means a type of fuel that is marketable natural gas or propane. ( combustible de serre admissible )

qualifying power plant fuel means a type of fuel that is light fuel oil or marketable natural gas. ( combustible de centrale électrique admissible )

remote community means a geographic area that is not serviced by a main electrical network and that is not serviced by a distribution system. ( collectivité éloigné

e) remote power plant means a power plant that

(

a) generates electricity for general distribution to the public in a remote community;

(

b) is not connected to a main electrical network; and

(

c) is not connected to a distribution system. ( centrale électrique éloigné

e) remote power plant operator means a person that operates a remote power plant. ( exploitant de centrale électrique éloigné

e) SOR/2019-265, s. 1 SOR/2023-62, s. 3 SOR/2024-282, s. 1

Definition of marketable natural gas

1.1

For the purposes of the fuel charge system, the definition marketable natural gas in

section 3 of the Act is modified as follows:

marketable natural gas means natural gas that meets the specifications for pipeline transport and sale for general distribution to the public. ( gaz naturel commercialisable )

SOR/2023-62, s. 4

Application

Aviation fuel that contains bio-aviation fuel

1.2

For the purposes of subsection 8(8) of the Act, if a quantity of fuel that is aviation gasoline or aviation turbo fuel contains a particular proportion of bio-aviation fuel (expressed as a percentage), for the purposes of

Part 1 of the Act, the quantity of the fuel is deemed to be the number of litres determined by the formula

A × (100% −

B) where A

is the number of litres that the fuel would occupy at 15°C; and

is the particular proportion.

SOR/2023-62, s. 5

Natural gas that contains hydrogen

1.3

(1) For the purposes of subsection 8(8) of the Act, if a quantity of fuel that is marketable natural gas or non-marketable natural gas contains a particular proportion of hydrogen (expressed as a percentage), for the purposes of

Part 1 of the Act, the quantity of the fuel is deemed to be the number of cubic metres determined by the formula

A × (100% −

B) where A

is the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa; and

is the particular proportion.

Natural gas that contains hydrogen and biomethane

(2) Despite subsection (1) and subsection 8(7) of the Act, for the purposes of subsection 8(8) of the Act, if a quantity of fuel that is marketable natural gas or non-marketable natural gas contains a particular combined proportion of hydrogen and biomethane (expressed as a percentage), for the purposes of

Part 1 of the Act, the quantity of the fuel is deemed to be the number of cubic metres determined by the formula

A × (100% −

B) where A

is the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa; and

is the particular combined proportion.

SOR/2023-62, s. 5

PART 1

Interest Rate

Definitions

The following

definitions apply in this Part.

basic rate , in respect of a particular quarter, means the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter. ( taux de base )

quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. ( trimestre )

Prescribed rates of interest

For the purposes of

Part 1 of the Act, the prescribed rate of interest in effect during a particular quarter is

(

a) in the case of interest to be paid to the Receiver General, the sum of the basic rate in respect of the particular quarter and 4%;

(

b) in the case of interest to be paid or applied on an amount payable by the Minister to a person (other than a corporation), the sum of the basic rate in respect of the particular quarter and 2%;

(

c) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter; and

(

d) in any other case, the sum of the basic rate in respect of the particular quarter and 4%.

PART 1.1

Adjustment Day

Adjustment day

3.1

For the purposes of the definition adjustment day in

section 3 of the Act, the following days are prescribed:

(

a) July 1, 2019;

(a.1)

January 1, 2020;

(

b) April 1, 2020;

(

c) April 1, 2021;

(

d) April 1, 2022;

(

e) April 1, 2023;

(e.1)

July 1, 2023; and

(

f) April 1, 2024.

(g)

[Repealed, SOR/2025-107, s. 2]

(h)

[Repealed, SOR/2025-107, s. 2]

(i)

[Repealed, SOR/2025-107, s. 2]

(j)

[Repealed, SOR/2025-107, s. 2]

(k)

[Repealed, SOR/2025-107, s. 2]

(l)

[Repealed, SOR/2025-107, s. 2]

SOR/2019-265, s. 2 SOR/2023-62, s. 6 SOR/2023-129, s. 4 SOR/2025-107, s. 2

July 1, 2019 — Yukon and Nunavut

3.2

Except if

section 10 or 16 applies, for the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of the adjustment day that is July 1, 2019, paragraph (

a) of the description of B in that subsection is adapted as follows:

(

a) if the listed province is Yukon or Nunavut, zero, and

SOR/2019-265, s. 2

January 1, 2020 — Alberta

3.3

Except if

section 10 or 16 applies, for the purposes of the fuel charge system and applying subsection 38(1) of the Act in respect of the adjustment day that is January 1, 2020, paragraph (

a) of the description of B in that subsection is adapted as follows:

(

a) if the listed province is Alberta, zero, and

SOR/2023-62, s. 7

July 1, 2023 — Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador

3.31

Except if

section 10 or 16 applies, for the purposes of the fuel charge system and applying subsection 38(1) of the Act in respect of the adjustment day that is July 1, 2023, paragraph (

a) of the description of B in that subsection is adapted as follows:

(

a) if the listed province is Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, zero, and

SOR/2023-129, s. 5 SOR/2023-130, s. 2

PART 1.2

Rates of Charge

Prescribed condition — rates after March 31, 2023

3.4

(1) For the purposes of paragraph (

b) of the definition rate in

section 3 of the Act, the rate in respect of a type of fuel, or in respect of combustible waste, for a listed province at a particular time that is after March 31, 2023 is equal to the rate that is set out in whichever column of Table 5 in

Schedule 2 to the Act is applicable for the period that includes the particular time and that is opposite that type of fuel or combustible waste, as the case may be, set out in column 2 of that Table.

Exception — Yukon and Nunavut

(2) Despite subsection (1), for the purposes of paragraph (

b) of the definition rate in

section 3 of the Act, the rate in respect of a type of fuel for a listed province at a particular time that is after March 31, 2023 is equal to zero dollars per litre if

(

a) the listed province is Yukon or Nunavut; and

(

b) the type of fuel is aviation gasoline or aviation turbo fuel.

SOR/2023-62, s. 8

PART 2

[Repealed, 2026, c. 2, s. 23]

[Repealed, 2026, c. 2, s. 23]

PART 3

[Repealed, 2026, c. 2, s. 24]

[Repealed, 2026, c. 2, s. 24]

5.1

[Repealed, 2026, c. 2, s. 24]

PART 4

[Repealed, 2026, c. 2, s. 25]

[Repealed, 2026, c. 2, s. 25]

PART 5

[Repealed, 2026, c. 2, s. 27]

[Repealed, 2026, c. 2, s. 26]

[Repealed, 2026, c. 2, s. 26]

[Repealed, 2026, c. 2, s. 26]

[Repealed, 2026, c. 2, s. 26]

[Repealed, 2026, c. 2, s. 27]

PART 6

[Repealed, 2026, c. 2, s. 29]

[Repealed, 2026, c. 2, s. 28]

[Repealed, 2026, c. 2, s. 28]

[Repealed, 2026, c. 2, s. 28]

[Repealed, 2026, c. 2, s. 28]

[Repealed, 2026, c. 2, s. 28]

[Repealed, 2026, c. 2, s. 29]

PART 7

Farmers

Travel between farms and cardlock facilities

For the purposes of paragraph (

c) of the definition eligible farming activity in

section 3 of the Act, a prescribed activity is the operation of eligible farming machinery for the purposes of travelling between a farm and a cardlock facility to obtain qualifying farming fuel.

SOR/2019-265, s. 3

[Repealed, 2026, c. 2, s. 30]

[Repealed, 2026, c. 2, s. 31]

PART 8

Annual Net Fuel Adjustment — Rail Carriers

Definition of specified year

For the purposes of sections 33, 35, 40, 47 and 52 of the Act, as adapted by

section 22, specified year means a period of 12 months beginning on April 1st.

SOR/2019-265, s. 3

Adaptation — timing of adjustment

For the purposes of the fuel charge system,

(

a) section 33 of the Act is adapted so that a reference to “calendar year” in that

section is to be read as “specified year”;

(

b) section 35 of the Act is adapted so that

(

i) a reference to “calendar year” in that

section is to be read as “specified year”, and

(ii)

the reference to “June 30” in that

section is to be read as “September 30”;

(

c) paragraph (

a) of the description of B in subsection 40(1) of the Act is adapted so that

(

i) a reference to “calendar year” in that paragraph is to be read as “specified year”, and

(ii)

the reference to “December 31” in that paragraph is to be read as “March 31”;

(

d) section 47 of the Act is adapted so that

(

i) the reference to “calendar year” in subsection (1) is to be read as “specified year”, and

(ii)

the reference to “December 31 of the calendar year” in the description of B in subsection (2) is to be read as “March 31 of the specified year”; and

(

e) paragraph 52(

c) of the Act is adapted so that

(

i) the reference to “calendar year” in the portion of that paragraph before subparagraph (

i) is to be read as “specified year”, and

(ii)

a reference to “June 30 of the year following the particular calendar year” in subparagraphs (

i) and (ii) is to be read as “September 30 of the specified year following the particular specified year”.

SOR/2019-265, s. 3

PART 9

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 33]

[Repealed, 2026, c. 2, s. 32]

PART 10

[Repealed, 2026, c. 2, s. 35]

[Repealed, 2026, c. 2, s. 34]

[Repealed, 2026, c. 2, s. 34]

[Repealed, 2026, c. 2, s. 34]

[Repealed, 2026, c. 2, s. 35]

PART 11

Registration and Returns after March 2025

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

[Repealed, 2026, c. 2, s. 36]

Registrations cancelled — November 1, 2025

For the purposes of the application of the fuel charge system, despite any provision of

Part 1 of the Act, every registration under Division 4 of that

Part is cancelled on November 1, 2025.

SOR/2025-107, s. 4

No requirement to file

For the purposes of subsection 69(4) of the Act, a reporting period of a person is a prescribed reporting period and a return for the reporting period is not required to be filed if

(

a) the reporting period begins after March 2025; and

(

b) it is the case that

(

i) no charge becomes payable by the person in the reporting period, or

(ii)

the amount of each charge that becomes payable by the person in the reporting period is equal to zero.

SOR/2025-107, s. 4

SCHEDULE [Repealed, 2026, c. 2, s. 37]

RELATED PROVISIONS

— 2018, c. 12, s. 187(2)

Authority and Statutory Instruments Act

(2) The Fuel Charge Regulations , as made by subsection (1), are deemed

(

a) to have been made under

section 166 of the Greenhouse Gas Pollution Pricing Act as enacted by

section 186 of this Act;

(

b) for the purposes of subsection 5(1) of the Statutory Instruments Act , to have been transmitted to the Clerk of the Privy Council for registration; and

(

c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act .

— SOR/2023-62, s. 18(4)

(4) Section 9 applies in respect of fuel that is removed from a listed province after August 9, 2022 if the fuel was delivered by a registered distributor after that date.

— SOR/2023-62, s. 18(7)

(7) Section 15 applies in respect of combustible waste burned after August 9, 2022.

AMENDMENTS NOT IN FORCE

— 2026, c. 2, s. 38

2018, c. 12, s. 187

The Fuel Charge Regulations are repealed.

2026, c. 2 2026-03-12 SOR/2025-107 2025-03-15 SOR/2024-282 2024-12-16 SOR/2023-129 2023-07-01 SOR/2023-130 2023-07-01 SOR/2023-129 2023-06-19 SOR/2023-130 2023-06-19 SOR/2023-62 2023-04-01 SOR/2023-62 2023-03-27 SOR/2020-261 2020-12-04

Document details

CollectionRegulations
Citation2018, c. 12, s. 187
Typeregulation
Volume / chapter2018, c. 12, s. 187
Languageen
Formatxml
SourceJUSTICE_LAWS
Identifier8a0b59dfe7a1a83cbd8dfeaaf566bb512e3710b1

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