Alberta Regulation 175/2016

Climate Leadership Act

CLIMATE LEADERSHIP REGULATION

Filed: November 3, 2016

For information only: Made by the Lieutenant Governor in Council (O.C. 293/2016)

on November 2, 2016 pursuant to

section 79 of the Climate Leadership Act.

Table of Contents

Interpretation of this Regulation and the Act

Carbon Levy

2 Carbon levy pursuant to

section 4 of the Act

3 Interjurisdictional carriers

4 Carbon levy on locomotive diesel

5 Carbon levy on aviation gas and aviation jet fuel

6 Carbon levy on raw gas and natural gas

7 Carbon levy payable by direct remitter

8 Mixtures and blends of fuels

9 Rebranded fuel

10 Determination of amount of fuel on

which carbon levy is payable

11 Exemptions from the carbon levy

12 Application by Indian or Indian band for carbon levy

exemption certificate to purchase fuel other than

natural gas exempt from the carbon levy

13 Application by a consumer other than an Indian

or Indian band for carbon levy exemption certificate

14 Carbon levy exemption on natural gas

15 Application for licence

16 Purchases of fuel exempt from the carbon levy

17 Exemption provided by

section 15(1)(

d) of the Act

18 General matters respecting carbon levy

exemption certificates

19 General matters respecting licences

20 Sale of fuel exempt from the carbon levy

by exempt-sale vendor

21 Sale of natural gas or raw gas exempt from the carbon levy

22 Possession of marked fuel

23 Purchases exceeding 300 litres per week

Rebates of Carbon Levy and Biomethane Credits

24 Rebates of carbon levy

25 Biomethane credits

Remittance, Refund and Recovery of Carbon Levy

26 Remittance of carbon levy

27 Refunds and credits

28 Refund of carbon levy

29 Refund for bad debts

Registration

30 Application for registration

31 Duty of registrants to notify Minister

32 Duty of consumers to notify Minister

Records, Invoices, Reports and Returns

33 Keeping records

34 Place of records

35 Invoices

36 Returns

37 Reports

General Matters

38 Interest

39 Service by Minister or officer

40 Service of notices and documents on Minister

41 Delegation of duty

42 Communication of information

43 Set-off

44 Transitional

45 Coming into force

Interpretation of this Regulation and the Act

1(1) In this Regulation,

(a) "Act" means the Climate Leadership Act;

(b) "air transport service" means an air transport service as

defined in the Canadian Aviation Regulations;

(c) "approval number" means the approval or registration

number of a carbon levy exemption certificate or licence or

the number on a federal identification card;

(d) "calendar month" means the period beginning on the first day

of a month and ending on the last day of the month;

(e) "calendar quarter" means a period of 3 months beginning on

the first day of January, April, July and October in each

calendar year;

(f) "calendar week" means the 7-day period beginning on a

Monday and ending on the following Sunday;

(g) "Canadian Aviation Regulations" means the Canadian

Aviation Regulations (SOR/96-433) under the Aeronautics

Act (Canada);

(h) "commercial purpose" means the regular

(

i) transport of members of the public or goods for a fee, or

(ii) provision of services for a fee;

(i) "custom farming" means the business of carrying out any

step in farming operations on behalf of another person,

including the transportation of

(

i) required farm machinery to and from the operation

location,

(ii) farm inputs, such as water, to a spraying operation, or

seed and fertilizer to a seeding operation, and

(iii) farm products from a harvesting operation, such as grain

or silage from a harvester, to the location where the

farm products are to be stored or used,

but only where the transportation is required to support the

custom farming operations and the vehicle used for

transportation is registered to the owner of the custom

farming operation;

(j) "dependant", in relation to another person, means

(

i) a spouse or adult interdependent partner of the person,

(ii) a child of the person under 21 years of age who is

wholly dependent on the person for support, or

(iii) a child of the person under 25 years of age who

(

A) is not married or in an adult interdependent

relationship, and

(

B) is in full time attendance at an accredited

educational institution;

(k) "exempt-sale vendor" means a person that is registered under

section 27 of the Act to sell fuel other than raw gas or natural

gas exempt from the carbon levy, including a person that

sells fuel exempt from the carbon levy to a person who is not

a consumer;

(l) "farm machinery" means any of the following when used by

a farmer in farming operations:

(

i) any machinery powered by an internal combustion

engine or stationary engine;

(ii) a boat or aircraft;

(iii) a vehicle that is not registered under the Operator

Licensing and Vehicle Control Regulation

(AR 320/2002);

(m) "farm truck" means a vehicle that

(

i) is owned or leased by a farmer,

(ii) is used exclusively in the conduct of farming operations,

and

(iii) is classified as a Class 2 commercial vehicle and is

registered for farm use in Alberta or, in the case of a

farmer that conducts farming operations on land outside

Alberta as described in clause (p), is registered for farm

use in the jurisdiction where the land is situated;

(n) "farmer" means a person that is actively and directly

involved in farming operations in Alberta, where the market

value of production from the person's farming operations,

including farm income stabilization payments and crop

insurance payments, exceeds annually

(i) $10 000, or

(ii) $5000 where the farmer has no other income other than

a pension or supplement as defined in the Old Age

Security Act (Canada) or a benefit as defined in the

Canada Pension Plan (Canada);

(o) "farming operations" means, subject to subsection (2), one or

more of the following:

(

i) any step in the production of plants or domesticated

animals, including animal products or by-products;

(ii) the harvesting of peat moss;

(iii) custom farming;

(iv) the heating of buildings located on a farm by a farmer;

(

v) the personal use of a farm truck by a farmer and the

farmer's dependants;

(vi) the operation of an irrigation district, when carried out

by the board of directors of the irrigation district and its

employees, but not when carried out by a contractor;

(p) "farming operations in Alberta" includes farming operations

conducted on land outside Alberta

(

i) where the farmer conducting the operation is

(

A) an individual who is a resident of Alberta,

(

B) a partnership of which at least 50% is held by

partners that are residents of Alberta, or

(

C) a corporation of which at least 50% of the shares

of the class that, in the opinion of the Minister, has

the controlling voting rights are owned by

residents of Alberta,

(ii) where the farmer conducting the operations combines or

integrates them with the farmer's farming operations

conducted on land in Alberta;

(q) "federal identification card" means a card issued under the

holder is on the Indian Register under the Indian Act

(Canada);

(r) "foreign operator" means a foreign operator, within the

meaning of the Canadian Aviation Regulations, of an air

transport service;

(s) "Indian" means an Indian as defined in the Indian Act

(Canada);

(t) "Indian band" means a band as defined in the Indian Act

(Canada);

(u) "interjurisdictional carrier" means a person that

(

i) owns or operates a commercial vehicle as defined in the

Traffic Safety Act or a fleet of commercial vehicles

engaged in interprovincial or international travel, and

(ii) is licensed under the International Fuel Tax Agreement;

(v) "licence" means a licence issued by the Minister under

section 18 of the Act;

(w) "liquids pipeline" means a pipeline used to transport gas

liquids or fuel derived from gas liquids, but does not include

a pipeline in a gas fractionation plant, a gas processing plant,

an offsite storage facility or a straddle plant;

(x) "Minister" means the President of Treasury Board, Minister

of Finance, except

(

i) in

section 20(4), where it means the Minister of

Agriculture and Forestry, and

(ii) in clause (p)(i)(

C) and sections 13 and 18, where it

means the President of Treasury Board, Minister of

Finance or the Minister of Agriculture and Forestry, as

the circumstances require;

(y) "natural gas service provider" means the person that provides

natural gas services to a recipient;

(z) "officer" means

(

i) a police officer as defined in the Police Act,

(ii) a person appointed as a peace officer under the Peace

Officer Act, and

(iii) any person appointed by the Minister as an officer;

(aa) "offsite storage facility" means

(

i) a storage cavern that is part of a scheme approved under

section 39(1)(

b) or (

d) of the Oil and Gas Conservation

Act, including all associated wells and tanks used to

store gas liquids or fuel derived from gas liquids, but

does not include a storage cavern that is part of a gas

fractionation plant or straddle plant, or

(ii) a facility designated as an offsite storage facility by the

Minister under subsection (5);

(bb) "production process" means

(

i) an activity integral to the drilling, completion, workover

or abandonment of a gas or oil well, or

(ii) an activity integral to the operation of

(

A) a gas or oil well,

(

B) a gas battery,

(

C) a gas gathering system,

(

D) a compressor station or facility,

(

E) a gas processing facility,

(

F) a gas fractionation plant,

(

G) a straddle plant,

(

H) an oil battery, or

(

I) an oil production site, other than an oil production

site that includes one or more thermal oil wells,

but does not include an activity in the operation of a specified

gas emitter;

(cc) "refinery" includes

(

i) a facility in Alberta where a product is manufactured or

refined from crude oil, bitumen or another petroleum

substance into a fuel taxable under the Fuel Tax Act,

and

(ii) a renewable fuel production facility;

(dd) "renewable fuel production facility" means a facility

designated as a renewable fuel production facility by the

Minister under the Fuel Tax Regulation (AR 62/2007);

(ee) "reporting period" means a calendar month;

(ff) "reserve" means a reserve as defined in the Indian Act

(Canada);

(gg) "specified gas emitter" means a facility to which the

Specified Gas Emitters Regulation applies;

(hh) "Specified Gas Emitters Regulation" means the Specified

Gas Emitters Regulation (AR 139/2007);

(ii) "thermal oil well" means an oil well that is, has been or has

the potential to be heated artificially.

(2) The following are not farming operations:

(

a) the business of adding value to farm products by

manufacturing, packaging, mixing, grinding or otherwise

processing them, when carried out by any person other than

the farmer that produced them;

(

b) subject to subsection (1)(i), the transportation of

(

i) farm products by a person other than the farmer that

produced them, or

(ii) farm inputs by a person other than the farmer that will

use them for farming operations;

(

c) the renting out by a lessor of farm land, buildings, livestock,

motor vehicles, machinery or other assets, and any activities

related to the maintenance or improvement of the rented

assets;

(

d) the raising of animals or production of feed for animals

(

i) commonly kept as pets, or

(ii) for display in a zoo;

(

e) the use of farm machinery or farm trucks for a purpose other

than farming operations in Alberta;

(

f) the use of any vehicle or machinery other than a farm truck

or farm machinery;

(

g) any activity carried out by a person that is not a farmer;

(

h) the business of constructing farm buildings or farm fences by

any person other than the farmer using those structures;

(

i) the business of providing various services or sales, or both, to

a farmer, including but not limited to

(

i) banking, accounting, consulting, veterinary and other

animal health services, and

(ii) sales and services of various production inputs and farm

machinery.

(3) For the purposes of subsection (1)(n), the market value of

production from a person's farming operations is calculated by

combining

(

a) income from custom farming, and

(

b) the value of farm products produced, other than as part of

custom farming, regardless of whether the farm products are

sold, retained in inventory, consumed by the farmer or the

farmer's dependants or used by the farmer in the course of

farming operations.

(4) A person may elect to use an annual average of estimated

production, calculated in accordance with subsection (3), for the next

36 months as the basis for determining that person's market value of

production from the person's farming operations for each of the 12

months within that period.

(5) The Minister may designate a facility in Alberta as an offsite

storage facility.

(6) The

definitions of

(

a) commercial purpose,

(

b) farming operations,

(

c) interjurisdictional carrier,

(

d) licence,

(

e) officer,

(

f) refinery, and

(

g) specified gas emitter,

in subsection (1) also apply for the purposes of the Act except that

(

h) for the purposes of sections 55 and 56 of the Act, "officer"

does not include a person referred to in subsection (1)(z)(iii),

and

(

i) for the purposes of

section 4(3)(a)(

i) of the Act, "refinery"

does not include a renewable fuel production facility.

(7) In the definition "transmission pipeline" in

section 1(1)(qq) of the

Act, "pipeline" includes any associated commercial storage facility, as

defined in the Natural Gas Royalty Regulation, 2009 (AR 221/2008)

used in the operation of the transmission pipeline.

(8) In the definition "locomotive diesel" in

section 1(1)(

r) of the

Schedule to the Act, "diesel fuel" includes any added renewable diesel.

(9) For the purposes of

section 1(l)(ii)(xx) of the Act, the following

are prescribed persons:

(

a) a person that uses aviation gas or aviation jet fuel purchased

outside Alberta if the fuel is used for a flight that departs

from a location in Alberta and arrives at a location in

Alberta;

(

b) a person that sells fuel that the person purchased exempt

from the carbon levy as a holder of a carbon levy exemption

certificate or using other evidence of exemption;

(

c) a person that sells or removes fuel from an offsite storage

facility;

(

d) a person that sells or removes fuel from a liquids pipeline;

(

e) a person that is the operator of a joint venture in respect of

the activities of the joint venture that are the responsibility of

the operator.

Carbon Levy

Carbon levy pursuant to

section 4 of the Act

2(1) For the purposes of

section 4(1)(

d) of the Act, prepackaged fuels

in factory sealed containers of 10 litres or less are exempted from the

application of

section 4 of the Act.

(2) Notwithstanding

section 4(2) of the Act, if the proportion of

(

a) renewable gasoline in an amount of gasoline is greater than

10%, or

(

b) renewable diesel in an amount of diesel is greater than 5%,

the carbon levy payable on the gasoline or diesel must be determined

by the formula

(A -

B) x C/D

where

A is the amount of

(

a) gasoline, or

(

b) diesel,

as the case may be;

B is the amount of renewable gasoline in the amount of the

gasoline or renewable diesel in the amount of diesel, as the

case may be;

C is the rate for gasoline or diesel, as the case may be, as set out

in the Table in the

Schedule to the Act;

D is, in the case of

(

a) gasoline, 95%, or

(

b) diesel, 98%.

(3) For the purposes of

section 4(2)(

k) of the Act, the following are

prescribed activities:

(

a) the use of aviation gas or aviation jet fuel, purchased outside

Alberta, if the fuel is used for a flight that departs from a

location in Alberta and arrives at a location in Alberta;

(

b) the sale of fuel that the recipient purchased exempt from the

carbon levy as a holder of a carbon levy exemption certificate

or using other evidence of exemption, other than a sale

described in clause (c);

exempt from the carbon levy to the Town of Banff or the

Municipality of Jasper;

(

d) the sale or removal of fuel from an offsite storage facility;

(

e) the sale or removal of fuel from a liquids pipeline;

(

f) the sale of fuel in Alberta to which subsection (4)(

o) applied,

but which was not exported;

(

g) the sale or removal of fuel from a facility that produces

methanol;

(

h) the sale or removal of fuel from a facility, other than a

refinery, that produces heating distillate oil or heavy fuel oil.

(4) For the purposes of

section 4(3)(

b) of the Act, no carbon levy is

payable at the time

(

a) fuel is imported into Alberta for delivery to a gas battery, gas

gathering system, gas well, gas fractionation plant, gas

processing facility or straddle plant,

(

b) fuel is imported into Alberta for delivery to an offsite storage

facility,

(

c) fuel is imported into Alberta for delivery to an oil well, oil

battery, oil production site or oil sands processing plant,

(

d) fuel is moved from a gas processing facility, gas fractionation

plant or straddle plant to a gas well, gas battery, gas

gathering system, gas fractionation plant, gas processing

facility or straddle plant,

(

e) fuel is moved from a gas battery, gas gathering system, gas

well, gas fractionation plant, gas processing facility, or

straddle plant to an oil battery, oil production site, oil sands

processing plant or oil well,

(

f) fuel is moved from an oil battery, oil production site or oil

sands processing plant to an oil battery, oil production site,

oil sands processing plant or oil well,

(

g) fuel in a gas processing facility, gas fractionation plant,

straddle plant or offsite storage facility is sold but not

delivered,

(

h) fuel is moved from a gas processing facility, gas fractionation

plant, straddle plant or liquids pipeline to an offsite storage

facility,

(

i) fuel is moved from an offsite storage facility to a gas

processing facility, gas fractionation plant, straddle plant or

an offsite storage facility,

(

j) fuel is moved from a gas processing facility, gas fractionation

plant, straddle plant or offsite storage facility into a liquids

pipeline,

(

k) fuel in a liquids pipeline is imported into Alberta,

(

l) fuel is moved from a liquids pipeline to a gas processing

facility, gas fractionation plant, offsite storage facility or

straddle plant,

(

m) fuel is imported into Alberta for delivery to a gas

fractionation plant, gas processing facility, straddle plant or

offsite storage facility,

(

n) fuel in a liquids pipeline is sold but not delivered, or

(

o) fuel is removed from a refinery or terminal for export and

documentation providing evidence of export that is

satisfactory to the Minister is provided to the recipient selling

or removing the fuel from the refinery or terminal.

Interjurisdictional carriers

3(1) For the purposes of

section 5(1) of the Act, the carbon levy is

payable at the time the fuel is used.

(2) For the purposes of

section 5(1) of the Act, the amount of fuel

used by the interjurisdictional carrier must be determined in

accordance with the Fuel Tax Act.

Carbon levy on locomotive diesel

4(1) For the purposes of

section 6(1) of the Act, the carbon levy is

payable at the time the fuel is used.

(2) For the purposes of

section 6(1) of the Act, if the proportion of

renewable diesel included in locomotive diesel is greater than 5%, the

carbon levy payable on the locomotive diesel must be determined by

the formula

(A -

B) x C/D

where

A is amount of locomotive diesel;

B is the amount of renewable diesel included in the locomotive

diesel;

C is the rate for locomotive diesel as set out in the Table in the

Schedule to the Act;

D is 98%.

Carbon levy on aviation gas and

aviation jet fuel

5(1) For the purposes of

section 7(3) of the Act, no carbon levy is

payable in respect of a flight if the flight began at a location in Alberta

and arrived at a location in Alberta only because of an emergency

landing at one of the locations.

(2) For the purposes of

section 7(4) of the Act, no carbon levy is

payable on aviation gas or aviation jet fuel that was purchased in

Alberta for a flight described in

section 7(4)(

b) of the Act only if the

flight was made for a commercial purpose.

Carbon levy on raw gas and natural gas

6(1) In this section,

(a) "billing cycle amount" means the aggregate of

(

i) the total amount of carbon levy,

(

A) in the case of a natural gas distributer that prepares

a tariff bill file, charged by the natural gas

distributor to all retail dealers on tariff bill files in

respect of all distributor invoices ending in the

reporting period, or

(

B) in the case of a natural gas distributer that does not

prepare a tariff bill file, payable on natural gas in

respect of all billing periods ending in the

reporting period,

and

(ii) the total amount of carbon levy payable on any other

amount of natural gas sold, removed, purchased or

imported in the reporting period that is not included in

the amount of carbon levy referred to in subclause (i);

(b) "billing period" means the period of time for which a

recipient is issued a bill for natural gas supplied to the

recipient;

(c) "distributor invoice" means an invoice issued by a natural

gas distributor to a specific retail dealer representing tariff

charges for distribution, system access services and carbon

levy;

(d) "tariff bill file" means the tariff bill file for the purposes of

the AUC Rule 004: Alberta Tariff Billing Code Rules

(Rule 004), published by the Alberta Utilities Commission.

(2) For the purposes of

section 8(4)(

b) of the Act, no carbon levy is

payable at the time natural gas in a transmission pipeline is sold but not

delivered.

(3) For the purposes of

section 8(1), (3) and (5) of the Act, if a

recipient is billed by billing period, the amount of fuel sold, removed

or purchased by the recipient during a billing period is the amount of

fuel for the purposes of determining the carbon levy payable by the

recipient for the billing period.

(4) For the purposes of subsection (3), if the amount of fuel sold,

removed or purchased is estimated for the purpose of preparing a

recipient's bill for a billing period, the estimated amount is deemed to

be the amount of fuel sold, removed or purchased for the purposes of

determining the carbon levy payable by the recipient for the billing

period.

(5) For the purposes of subsection (3), if, subsequent to a billing

period for which the amount of fuel sold, removed or purchased was

estimated, the actual amount of fuel sold, removed or purchased

becomes available, the natural gas distributor shall redetermine the

carbon levy payable based on actual amounts.

(6) For the purposes of subsection (5), a natural gas distributor shall

redetermine the carbon levy payable using

(

a) the operating practices of the natural gas distributor that are

filed with the Alberta Utilities Commission if applicable, or

(

b) in any other case, a method acceptable to the Minister.

(7) The amount of carbon levy that a natural gas distributor must remit

to the Minister in respect of a reporting period is the billing cycle

amount.

Carbon levy payable by direct remitter

7(1) For the purposes of

section 10(1) of the Act, the carbon levy is

payable at the time the fuel is used.

(2) Every direct remitter required to pay a carbon levy pursuant to

section 10(1) of the Act shall in respect of a reporting period determine

the carbon levy payable on each fuel used by the direct remitter in

accordance with the formula

(A -

B) x C

where

A is the amount of the fuel that was used by the direct remitter

over the reporting period;

B is the amount of the fuel in respect of which the direct

remitter was exempt from paying the carbon levy;

C is the carbon levy rate for the fuel, at the time the fuel was

used, as set out in the Table in the

Schedule to the Act.

(3) Notwithstanding subsection (2), if gasoline or diesel is used by the

direct remitter and the proportion of

(

a) renewable gasoline in the amount of gasoline is greater than

10%, or

(

b) renewable diesel in the amount of diesel is greater than 5%,

the carbon levy payable on the fuel shall be determined by the formula

(A -

B) x C/D

where

A is the amount of

(

a) gasoline, or

(

b) diesel,

as the case may be;

B is the amount of renewable gasoline or renewable diesel, as

the case may be, in the amount of gasoline or diesel;

C is the rate for gasoline or diesel, as the case may be, as set out

in the Table in the

Schedule to the Act;

D is, in the case of

(

a) gasoline, 95%, or

(

b) diesel, 98%.

(4) Notwithstanding subsections (2) and (3), if the carbon levy rate

applicable to a fuel used by a direct remitter changes in the reporting

period and the direct remitter is unable to determine the amount of fuel

used on each day in the reporting period, the carbon levy payable for

the reporting period must be determined by the formula

(A x B x C/D) + (A x E x F/D)

where

A is the amount of fuel subject to the carbon levy that was used

in the reporting period;

B is the carbon levy rate for the fuel as set out in the Table in

the

Schedule to the Act prior to the rate change (in this

subsection referred to as "rate B");

C is the number of days in the reporting period during which

rate B was in effect;

D is the number of days in the reporting period;

E is the carbon levy rate for the fuel as set out in the Table in

the

Schedule to the Act after the rate change (in this

subsection referred to as "rate E");

F is the number of days in the reporting period during which

rate E was in effect.

(5) The carbon levy payable on a blend that includes more than one of

the following fuels shall be determined separately for each fuel in the

blend:

(

a) natural gas;

(

b) coke oven gas;

(

c) raw gas;

(

d) refinery gas.

(6) For the purposes of

section 10 of the Act, the total carbon levy

payable by a direct remitter is the aggregate of the amounts determined

under subsections (2) to (5) for fuels used by the direct remitter in the

reporting period.

(7) For the purposes of this section, a direct remitter's own use of fuel

does not include

(

a) fuel purchased and used by the direct remitter that the direct

remitter was not entitled to purchase exempt from the carbon

levy, or

(

b) biomethane that the direct remitter has added to the fuel if the

carbon levy on the fuel is determined pursuant to

section 10

of the Act.

Mixtures and blends of fuels

8(1) This

section does not apply to

(

a) mixtures of high heat value coal and low heat value coal,

(

b) coke oven gas,

(

c) natural gas,

(

d) raw gas,

(

e) refinery gas,

(

f) diesel, or

(

g) locomotive diesel.

(2) For the purposes of

section 11(2) of the Act, the prescribed

proportion is 10%.

(3) If the proportion of any fuel included in a substance that contains

more than one fuel, other than the fuel that is present in the highest

amount, exceeds 10%,

(

a) the substance is prescribed as a mixture or blend for the

purposes of

section 11(3) of the Act, and

(

b) the proportions of each fuel in the substance must be

determined.

(4) If the proportion of each fuel included in a substance that contains

more than one fuel is known, the substance is prescribed as a mixture

or blend for the purposes of

section 11(3) of the Act.

(5) Subject to sections 13 and 80 of the Act and subsection (6), for the

purposes of

section 11(3) of the Act, the carbon levy payable on a

mixture or blend is the aggregate of the amounts for each fuel included

in the mixture or blend determined in accordance with the formula

A x B

where

A is the amount of the particular fuel included in the mixture or

blend;

B is the carbon levy rate for that type of fuel, at the time the

carbon levy is required to be paid under the sections of the

Act that apply to that fuel, as set out in the Table in the

Schedule to the Act.

(6) If the carbon levy rate applicable to a fuel included in a mixture or

blend changes in a reporting period and the recipient is unable to

determine the amount of fuel used on each day in the reporting period,

the carbon levy payable for the reporting period is the aggregate of the

amounts for each fuel included in the mixture or blend determined in

accordance with the formula

(A x B x C/D) + (A x E x F/D)

where

A is the amount of fuel subject to the carbon levy that was used

in the reporting period;

B is the carbon levy rate for the fuel as set out in the Table in

the

Schedule to the Act prior to the rate change (in this

subsection referred to as "rate B");

C is the number of days in the reporting period during which

rate B was in effect;

D is the number of days in the reporting period;

E is the carbon levy rate for the fuel as set out in the Table in

the

Schedule to the Act after the rate change (in this

subsection referred to as "rate E");

F is the number of days in the reporting period during which

rate E was in effect.

Rebranded fuel

9 For the purposes of

section 12(1) of the Act, the carbon levy

required to be paid by a recipient when fuel is rebranded is the amount

by which

A exceeds B

where

A is the carbon levy computed in accordance with the Act and

the regulations that would otherwise be required to be paid

on the fuel after it is rebranded;

B is the carbon levy computed in accordance with the Act and

the regulations that was required to be paid on the fuel before

it was rebranded.

Determination of amount of fuel on

which carbon levy is payable

10 The amount of fuel on which a carbon levy is payable must be

determined in accordance with a method acceptable to the Minister.

Exemptions from the carbon levy

11(1) Subject to subsection (4), a consumer is exempt from paying a

carbon levy on fuel used in the operation of a specified gas emitter if

the emissions from the fuel are direct emissions as defined in the

Specified Gas Emitters Regulation.

(2) Subject to subsection (4), a consumer is exempt from paying the

carbon levy on fuel that is used in a production process before 2023 if

the fuel is not flared or vented.

(3) A consumer is exempt from paying the carbon levy on fuel that is

flared or vented in a production process before 2023.

(4) A consumer that uses gasoline or diesel in the operation of a

specified gas emitter or in a production process is exempt from paying

a carbon levy on that gasoline or diesel only if the fuel is marked fuel.

Application by Indian or Indian band for carbon levy exemption certificate

to purchase fuel other than natural gas exempt from the carbon levy

12(1) For the purposes of purchasing fuel other than natural gas

exempt from the carbon levy, an Indian or Indian band may apply for a

carbon levy exemption certificate in the form and manner specified by

the Minister.

(2) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's entitlement.

(3) If the Minister approves the application, the Minister shall issue a

carbon levy exemption certificate in the form of a ministerial

identification card containing an approval number.

(4) The Minister shall not issue a carbon levy exemption certificate to

an Indian if the Indian is less than 16 years old.

(5) The Minister shall not issue a carbon levy exemption certificate to

an Indian band unless all or part of the Indian band's reserve is in

Alberta or unless the Indian band has an office in Alberta.

(6) The Minister may refuse to issue a carbon levy exemption

certificate to an applicant

(

a) if the Minister determines that the applicant is not exempt

from paying the carbon levy on fuel,

(

b) if the Minister determines that some or all of the information

provided on the application is false or misleading,

(

c) if the applicant holds a valid carbon levy exemption

certificate in respect of the same fuel,

(

d) if the Minister determines that the applicant has contravened

the Act or this Regulation or any other enactment that

provides for the imposition of a tax or carbon levy, or

(

e) if the applicant has an overdue debt to the Crown.

(7) The Minister may, on any conditions specified by the Minister,

issue multiple carbon levy exemption certificates in the form of

ministerial identification cards to an Indian band for use by its

employees or representatives.

Application by a consumer other than an Indian

or Indian band for carbon levy exemption certificate

13(1) For the purposes of purchasing fuel exempt from the carbon

levy, a consumer other than an Indian or an Indian band may apply for

a carbon levy exemption certificate to purchase fuel exempt from the

carbon levy in the form and manner specified by the Minister.

(2) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's entitlement.

(3) If the Minister approves the application, the Minister shall issue a

carbon levy exemption certificate containing an approval number and

identifying the type of fuel on which the consumer is exempt from

paying the carbon levy.

(4) The Minister may refuse to issue a carbon levy exemption

certificate to an applicant

(

a) if the Minister determines that the applicant is not exempt

from paying the carbon levy on fuel,

(

b) if the Minister determines that some or all of the information

provided on the application is false or misleading,

(

c) in the case of an applicant that is a farmer, if the Minister

determines that the applicant has provided an unreasonable

estimate of production under

section 1(4),

(

d) if the applicant holds a valid carbon levy exemption

certificate in respect of the same fuel,

(

e) if the Minister determines that the applicant has contravened

the Act or this Regulation or any other enactment that

provides for the imposition of a tax or carbon levy,

(

f) if the applicant has an overdue debt to the Crown, or

(

g) in the case of an applicant other than a farmer, if the Minister

considers it appropriate to refuse to issue a carbon levy

exemption certificate in the circumstances.

Carbon levy exemption on natural gas

14(1) A consumer that is exempt from paying the carbon levy on

natural gas pursuant to

section 15 of the Act may provide to the

consumer's natural gas service provider a carbon levy exemption

certificate or other evidence of exemption and request that the natural

gas service provider sell natural gas to the consumer exempt from the

carbon levy.

(2) Subject to subsection (3), a natural gas service provider shall sell

natural gas to a consumer exempt from the carbon levy if

(

a) the consumer has provided the evidence of exemption

referred to in subsection (1), and

(

b) the natural gas service provider has verified that the

consumer is entitled to purchase natural gas exempt from the

carbon levy.

(3) A natural gas service provider that is a retail dealer that has

verified that the consumer is entitled to purchase natural gas exempt

from the carbon levy shall, with all due dispatch, notify the

consumer's natural gas distributor that the consumer is entitled to

purchase natural gas exempt from the carbon levy.

(4) Subject to subsection (5), if natural gas is delivered to an address

on reserve and the consumer is

(

a) an Indian who has previously provided the natural gas

service provider with a federal identification card in respect

of which the natural gas service provider has retained a

record of the number on the federal identification card, or

(

b) an Indian band that has previously provided the natural gas

service provider with an original certificate, of which the

natural gas service provider has retained a record, showing

that the natural gas is being acquired for band management

activities or for real property on a reserve

the natural gas service provider shall sell natural gas to the consumer

exempt from the carbon levy.

(5) A natural gas service provider that is a retail dealer that has

verified that an Indian or an Indian band is entitled to purchase natural

gas exempt from the carbon levy pursuant to subsection (4) shall, with

all due dispatch, notify the Indian's or Indian band's natural gas

distributor that the consumer is entitled to purchase natural gas exempt

from the carbon levy.

(6) Subject to subsection (8), a natural gas distributor that is notified

by a retail dealer pursuant to subsection (3) or (5) shall not charge a

carbon levy on natural gas provided to the consumer.

(7) A retail dealer that has determined that a consumer is no longer

entitled to purchase natural gas exempt from the carbon levy shall,

with all due dispatch, advise the consumer's natural gas distributor that

the consumer is no longer entitled to purchase natural gas exempt from

the carbon levy.

(8) A natural gas distributor, that is advised by a retail dealer pursuant

to subsection (7), or a natural gas service provider that is a natural gas

distributor, shall cease to provide natural gas exempt from the carbon

levy to a consumer and shall start to determine the carbon levy payable

by the consumer effective the day after the day on which the consumer

ceased to be entitled to purchase natural gas exempt from the carbon

levy.

(9) A consumer that is entitled to purchase natural gas exempt from

the carbon levy for a period before the consumer's exemption is

reflected on the consumer's bill may apply to the Minister for a rebate

of the carbon levy paid in respect of that period.

(10) A natural gas service provider that has verified that a consumer is

entitled to purchase natural gas exempt from the carbon levy and has

advised a natural gas distributor of that entitlement shall

(

a) if the consumer is an Indian, retain a record of the number on

the federal identification card,

(

b) if the consumer is an Indian band, retain a record of the

information described in subsection (4)(b),

(

c) if the consumer is not an Indian or an Indian band and

provides a carbon levy exemption certificate, retain a record

of the approval number, or

(

d) if the fuel is sold to a recipient other than a consumer

described in clauses (

a) to (c), retain a record of the other

evidence of exemption

and shall retain the information referred to in clauses (

a) to (

d) throughout the period that the exemption is provided and for 6 years

after the end of the year in which the consumer ceased to be entitled to

the exemption.

Application for licence

15(1) A recipient may apply for a licence to purchase fuel exempt

from the carbon levy in the form and manner specified by the Minister.

(2) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's entitlement.

(3) If the Minister approves an application under subsection (1), the

Minister shall issue a licence containing an approval number and

identifying the type of fuel that may be purchased exempt from the

carbon levy.

(4) The Minister shall not issue a licence identifying a recipient as a

person entitled to purchase gasoline or diesel exempt from the carbon

levy unless the recipient ordinarily exports from Alberta at least 80%

of the gasoline or diesel the recipient purchases in Alberta in a

calendar year.

(5) The Minister may refuse to issue a licence to an applicant

(

a) if the Minister determines that the applicant is not regularly

entitled to refunds or credits pursuant to

section 26(2) of the

Act,

(

b) if the Minister determines that some or all of the information

provided on the application is false or misleading,

(

c) if the applicant holds a valid licence in respect of the same

fuel,

(

d) if the Minister determines that the applicant has contravened

the Act or this Regulation or any other enactment that

provides for the imposition of a tax or carbon levy,

(

e) if the applicant has an overdue debt to the Crown, or

(

f) if the Minister considers it appropriate to refuse to issue a

licence in the circumstances.

Purchases of fuel exempt from the carbon levy

16(1) A consumer is not entitled to purchase fuel exempt from the

carbon levy unless the consumer provides a carbon levy exemption

certificate or other evidence of exemption acceptable to the Minister at

the time the fuel is purchased.

(2) For the purposes of sections 15(1)(

a) and 21(1) of the Act, the use

(

a) gasoline, diesel and propane for motive purposes exempt

from the carbon levy from an exempt-sale vendor if at the

time the fuel is purchased, the consumer provides

documentation satisfactory to the Minister authorizing the

consumer to purchase fuel for use by the Government of

Canada, or

(

b) natural gas exempt from the carbon levy if the consumer has

provided documentation satisfactory to the Minister

indicating that the premises to which the natural gas is

(3) For the purposes of sections 15(1)(

a) and 21(1) of the Act, the use

(

a) gasoline,

(

b) diesel,

(

c) propane for motive purposes,

(

d) aviation gas, or

(

e) aviation jet fuel

in Alberta by the armed forces of another country is a prescribed use

and the armed forces of another country may purchase those fuels

exempt from the carbon levy from an exempt-sale vendor if, at the

time the fuel is purchased, a representative of the armed forces of that

country provides documentation satisfactory to the Minister showing

the armed forces' status and authorizing the representative to purchase

fuel for use in Alberta by that country's armed forces.

(4) For the purposes of sections 15(1)(

a) and 21(1) of the Act, a

person that is a foreign operator of an air transport service may

purchase aviation gas or aviation jet fuel exempt from the carbon levy

(

a) the fuel is used for a flight that departs from a location in

Alberta for which the first scheduled stop is at a location

outside of Alberta, and

(

b) the foreign operator provides documentation satisfactory to

the Minister that the flight is a flight described in clause (a).

(5) Subject to subsections (6) and (7), an Indian or Indian band

exempt from paying the carbon levy on fuel may purchase

(

a) on a reserve,

(

b) on the settlement known as the Garden River settlement,

located in the southwest corner of Wood Buffalo National

Park, and

(

c) on the land legally described as Plan 0322267, Block 1, Lot

1, as long as that land is owned by Heart Lake Natural

Resource Development Incorporated on behalf of the Heart

Lake First Nation

fuel other than natural gas exempt from the carbon levy from an

exempt-sale vendor for personal use by the Indian or for use by the

Indian band, as the case may be.

(6) An Indian or Indian band that is exempt from paying the carbon

levy may only purchase

(

a) gasoline,

(

b) diesel, and

(

c) propane for motive purposes

exempt from the carbon levy if the fuel is purchased at a location and

for a use described in subsection (5) and, at the time the fuel is

purchased, the Indian or Indian band representative provides a carbon

levy exemption certificate in the form of a ministerial identification

card issued in the name of the Indian or Indian band, as the case may

be.

(7) An Indian or Indian band that is exempt from paying the carbon

levy may purchase fuel, other than fuel to which subsection (6) applies

and natural gas, exempt from the carbon levy if the fuel is purchased at

a location and for a use described in subsection (5) and, at the time the

fuel is purchased,

(

a) the Indian provides a carbon levy exemption certificate in the

form of a ministerial identification card or a federal

identification card issued in the name of the Indian, or

(

b) the Indian band provides a carbon levy exemption certificate

in the form of a ministerial identification card issued in the

name of the Indian band.

(8) Notwithstanding subsection (5), an Indian or Indian band exempt

from paying the carbon levy on fuel may purchase fuel other than

natural gas exempt from the carbon levy from an exempt-sale vendor if

the fuel is delivered to an address on reserve for personal use by the

Indian or for use by the Indian band, as the case may be, and, at the

time the fuel is purchased,

(

a) the Indian provides

(

i) a carbon levy exemption certificate in the form of a

ministerial identification card if the fuel is gasoline,

diesel or propane for motive purposes, or

(ii) a carbon levy exemption certificate in the form of a

ministerial identification card or federal identification

card if the fuel is fuel other than gasoline, diesel or

propane for motive purposes,

(

b) the Indian band provides a carbon levy exemption certificate

in the form of a ministerial identification card issued in the

name of the Indian band.

(9) Subject to subsection (10), an Indian or Indian band exempt from

paying the carbon levy may purchase natural gas exempt from the

carbon levy if the natural gas is delivered to an address on reserve for

personal use by the Indian or for use by the Indian band in band

management activities or for real property on a reserve, as the case

may be.

(10) An Indian or Indian band that is exempt from paying the carbon

levy may purchase natural gas exempt from the carbon levy if

(

a) the Indian provides a federal identification card issued in the

name of the Indian, or

(

b) the Indian band provides the original certificate described in

section 14(4)(b).

(11) A farmer exempt from paying the carbon levy on marked fuel

may purchase marked fuel exempt from the carbon levy from an

exempt-sale vendor for use in farming operations in Alberta carried on

by the farmer if the farmer provides a carbon levy exemption

certificate at the time the fuel is purchased.

(12) For the purposes of

section 21(1)(a)(

i) of the Act, a licence is

evidence of exemption.

(13) A consumer that holds a carbon levy exemption certificate for

aviation gas or aviation jet fuel may purchase aviation gas or aviation

jet fuel exempt from the carbon levy from an exempt-sale vendor.

Exemption provided by

section 15(1)(

d) of the Act

17(1) A consumer is not exempt under

section 15(1)(

d) of the Act

from paying a carbon levy on fuel effective the day specified in the

notice referred to in subsection (2) if

(

a) the consumer has contravened or failed to comply with an

enactment relating to the reduction of methane emissions that

provides for the loss of the exemption under

section 15(1)(

d) as a consequence of the contravention or failure to comply,

and

(

b) all reviews and appeals provided for in the enactment

referred to in clause (

a) in respect of the contravention or

failure to comply have expired or been exhausted or

abandoned.

(2) The Minister responsible for the enactment referred to in

subsection (1)(

a) shall notify the Minister that the consumer has

contravened or failed to comply with the enactment and that all

reviews and appeals referred to in subsection (1)(

b) have expired or

been exhausted or abandoned.

(3) The exemption under

section 15(1)(

d) of the Act of a consumer

from paying a carbon levy on fuel is reinstated effective the day

specified in a notice provided to the Minister by the Minister

responsible for the enactment referred to in subsection (1)(

a) indicating

that the requirements in that enactment for the exemption to be

reinstated have been met.

General matters respecting carbon levy exemption certificates

18(1) A carbon levy exemption certificate expires on the earliest of

(

a) the expiry date shown on the certificate,

(

b) the date the person to which the certificate was issued ceases

to be entitled to purchase fuel exempt from the carbon levy,

(

c) in the case of a recipient that is a corporation, the date the

recipient

(

i) amalgamates with another corporation,

(ii) is wound up, liquidated or dissolved, or

(iii) is subject to any proceedings under the Companies'

Creditors Arrangement Act (Canada),

(

d) the date there is a change in the partners of the partnership,

(

e) the date there is a change in the operator of a joint venture,

and

(

f) the date the certificate is cancelled by the Minister.

(2) Except as provided in subsection (4), no person that has been

issued a carbon levy exemption certificate shall permit another person

to use the carbon levy exemption certificate.

(3) Except as provided in subsection (4), no person shall use a carbon

levy exemption certificate issued in the name of another person.

(4) An Indian band that has been issued a carbon levy exemption

certificate may permit a person to use the carbon levy exemption

certificate and that person may use the carbon levy exemption

certificate if

(

a) the person is an authorized representative of the Indian band,

(

b) the person is using the carbon levy exemption certificate card

to purchase fuel for and on behalf of the Indian band, and

(

c) the person and Indian band comply with any conditions

placed on the carbon levy exemption certificate by the

Minister.

(5) The Minister may suspend or cancel a carbon levy exemption

certificate

(

a) if the Minister determines that the holder of the carbon levy

exemption certificate is no longer exempt from paying the

carbon levy on fuel,

(

b) if the Minister determines that information provided to the

Minister by the holder of the carbon levy exemption

certificate is false or misleading,

(

c) if the carbon levy exemption certificate has been lost, stolen,

destroyed or is unusable,

(

d) if the Minister believes that the carbon levy exemption

certificate has been sold to, or is in the possession of or being

used by, a person other than the person to which it was issued

or an authorized representative pursuant to subsection (4),

(

e) if the Minister determines that the holder of the carbon levy

exemption certificate has contravened the Act or this

Regulation or any other enactment that provides for the

imposition of a tax or carbon levy,

(

f) if the holder of the carbon levy exemption certificate has an

overdue debt to the Crown, or

(

g) in the case of a holder of a carbon levy exemption certificate

other than an Indian, Indian band or farmer, if the Minister

considers it appropriate to suspend or cancel the carbon levy

exemption certificate in the circumstances.

(6) If the Minister has suspended or cancelled a carbon levy

exemption certificate the Minister shall notify the holder of the

certificate and any relevant exempt-sale vendor of that fact.

(7) The Minister may reinstate a carbon levy exemption certificate that

was suspended under subsection (5).

(8) If a carbon levy exemption certificate is reinstated under

subsection (7), the Minister shall notify the holder of the certificate and

any relevant exempt-sale vendor of that fact.

(9) If a carbon levy exemption certificate has been cancelled for the

reason referred to in subsection (5)(

d) and the person or authorized

representative, as the case may be, satisfies the Minister that the carbon

levy exemption certificate has not been sold or is not in the possession

of or being used by someone other than the person to which it was

issued or an authorized representative pursuant to subsection (4), the

Minister shall issue a replacement carbon levy exemption certificate.

General matters respecting licences

19(1) The holder of a licence is entitled to purchase the type of fuel

identified in the licence exempt from the carbon levy.

(2) Except as provided in subsection (4), no person that has been

issued a licence shall permit another person to use the licence.

(3) Except as provided in subsection (4), no person shall use a licence

issued in the name of another person.

(4) An Indian band that has been issued a licence may permit a person

to use the licence and that person may use the licence if

(

a) the person is an authorized representative of the Indian band,

(

b) the person is using the licence to purchase fuel for and on

behalf of the Indian band, and

(

c) the person and Indian band comply with any conditions

placed on the licence by the Minister.

(5) The Minister may suspend or cancel a licence

(

a) if the Minister determines that the holder of the licence is no

longer regularly entitled to refunds or credits pursuant to

section 26(2) of the Act,

(

b) if the Minister determines that information provided to the

Minister by the licence holder is false or misleading,

(

c) if the licence has been lost, stolen, destroyed or is unusable,

(

d) if the Minister believes that the licence has been sold to, or is

in the possession of or being used by a person other than the

person to which it was issued or an authorized representative

pursuant to subsection (4),

(

e) if the Minister determines that the holder of the licence has

contravened the Act or this Regulation or any other

enactment that provides for the imposition of a tax or carbon

levy, or

(

f) if the Minister considers it appropriate to suspend or cancel

the licence in the circumstances.

(6) If the Minister has suspended or cancelled a licence the Minister

shall notify the licence holder and any relevant exempt-sale vendor of

that fact.

(7) The Minister may reinstate a licence that was suspended under

subsection (5).

(8) If a licence is reinstated under subsection (7), the Minister shall

notify the licence holder and any relevant exempt-sale vendor of that

fact.

(9) If a licence has been cancelled for the reason referred to in

subsection (5)(

d) and the person or authorized representative, as the

case may be, satisfies the Minister that the licence has not been sold or

is not in the possession of or being used by someone other than the

person to which it was issued or an authorized representative under

subsection (4), the Minister shall issue a replacement licence.

Sale of fuel exempt from the carbon levy by exempt-sale vendor

20(1) Subject to subsections (2) and (3), an exempt-sale vendor shall,

before selling fuel exempt from the carbon levy,

(

a) verify the purchaser's carbon levy exemption certificate,

licence or other evidence of exemption in a manner specified

by the Minister,

(

b) if the purchaser presents a carbon levy exemption certificate

or licence, record the approval number,

(

c) if the purchaser presents other evidence of exemption, retain

a record of the evidence, and

(

d) take reasonable steps to ensure that the fuel is intended for a

prescribed purpose or use.

(2) If the purchaser is an Indian, the exempt-sale vendor shall

(

a) record the approval number of the ministerial identification

card or, if the Indian presents a federal identification card, the

number on the federal identification card, and

(

b) take reasonable steps to ensure that the purchaser is the

person identified on the identification card and that the fuel is

intended for personal use by the Indian.

(3) If the consumer is an Indian band, the exempt-sale vendor shall

(

a) record the approval number of the ministerial identification

card, and

(

b) take reasonable steps to ensure that the fuel is intended for

Indian band purposes and is paid for by the Indian band.

(4) An exempt-sale vendor shall, before selling fuel to a farmer

exempt from the carbon levy,

(

a) verify the farmer's carbon levy exemption certificate with the

Minister in a manner specified by the Minister,

(

b) record the number of the carbon levy exemption certificate,

and

(

c) take reasonable steps to ensure that the fuel is intended for

farming operations in Alberta.

(5) An exempt-sale vendor shall report sales of fuel exempt from the

carbon levy to the Minister at the time and in the form and manner

specified by the Minister.

(6) An exempt-sale vendor shall maintain a voucher in the form

specified by the Minister

(

a) in circumstances in which an Indian or Indian band has

purchased more than 300 litres of a fuel in a calendar week

from the exempt-sale vendor,

(

b) in circumstances in which the Indian or Indian band advises

the exempt-sale vendor that the Indian's or Indian band's

purchases exceed 300 litres of fuel in a calendar week, and

(

c) in any other circumstances specified by the Minister.

(7) The Minister may require an exempt-sale vendor to provide proof

that the exempt-sale vendor has purchased and paid for fuel sold

exempt from the carbon levy before paying a refund to the exempt-sale

vendor under

section 26 of the Act in respect of that fuel.

Sale of natural gas or raw gas exempt from the carbon levy

21 A natural gas service provider shall, before selling fuel exempt

from the carbon levy to a purchaser,

(

a) verify the purchaser's carbon levy exemption certificate or

approval number or other evidence of exemption in a manner

specified by the Minister,

(

b) in a case in which the purchaser presents a carbon levy

exemption certificate or approval number, record the

approval number, and

(

c) take reasonable steps to ensure that the fuel is intended for a

prescribed purpose or use.

Possession of marked fuel

22 For the purposes of

section 23(1)(

b) of the Act, a person is

eligible to be in possession of marked fuel if the person is eligible to be

in possession of the marked fuel under

section 17 of the Fuel Tax

Regulation (AR 62/2007).

Purchases exceeding 300 litres per week

23(1) An Indian or Indian band that purchases more than 300 litres of

clear fuel in a calendar week shall

(

a) at the time of purchase,

(

i) advise the vendor that the weekly purchases of the

Indian or Indian band, as the case may be, have

exceeded 300 litres of fuel exempt from the carbon

levy, and

(ii) advise the vendor of the intended use of that fuel,

and

(

b) maintain records of the use of that fuel.

(2) If an Indian or Indian band fails to provide the information

required under subsection (1), any purchases of more than 300 litres of

fuel per week are presumed not to be for personal use by the Indian or

for use by the Indian band, as the case may be.

Rebates of Carbon Levy and Biomethane Credits

Rebates of carbon levy

24(1) The Minister may pay a rebate under

section 19 of the Act in

respect of the carbon levy paid on clear fuel or propane for motive

purposes if

(

a) the fuel was used by a country or state other than Canada, a

political subdivision of that country or state, an agency of

that country, state or political subdivision or an accredited

person representing that country, state or political subdivision

in Canada,

(

b) the fuel

(

i) was purchased at a location described in

section 16(5)

or delivered to an address on reserve, and

(ii) was purchased for personal use by an Indian or for use

by an Indian band, as the case may be,

(

c) the fuel was used by a consumer, other than an Indian or

Indian band, for a purpose or use for which the consumer

would have been entitled to purchase the fuel exempt from

the carbon levy had the consumer provided a carbon levy

exemption certificate or other evidence of exemption at the

time the fuel was purchased,

(

d) the fuel was used by a member of the Diplomatic Corps

listed in the current edition of Diplomatic, Consular and

other Representatives in Canada, published by the

(

e) the fuel was used in Alberta in circumstances in which the

Act would have permitted the use of marked fuel, the

consumer held a carbon levy exemption certificate entitling

the consumer to purchase marked fuel at the time the fuel

was purchased and the Minister is of the opinion that marked

fuel was not reasonably available at the time the fuel was

purchased, or

(

f) the fuel was used for farming operations in Alberta by a

farmer licensed under the International Fuel Tax Agreement

in a farm truck that is part of the farmer's fleet of qualified

motor vehicles under the International Fuel Tax Agreement.

(2) The Minister may pay a rebate under

section 19 of the Act in

respect of the carbon levy paid on aviation gas or aviation jet fuel if

(

b) the fuel was used for a flight or segment of a flight that only

began at a location in Alberta and arrived at a location in

Alberta because of an emergency landing at one of the

locations, or

(

c) the fuel was used by a consumer for a purpose or use for

which the consumer would have been entitled to purchase the

fuel exempt from the carbon levy had the consumer provided

a carbon levy exemption certificate or other evidence of

exemption at the time the fuel was purchased.

(3) The Minister may pay a rebate under

section 19 of the Act in

respect of the carbon levy paid on marked fuel if the fuel was used by a

consumer for a purpose or use for which the consumer would have

been entitled to purchase the fuel exempt from the carbon levy had the

consumer provided a carbon levy exemption certificate or other

evidence of exemption at the time the fuel was purchased.

(4) The Minister may pay a rebate under

section 19 of the Act in

respect of the carbon levy paid on natural gas if the fuel was used by a

consumer for a purpose or use for which the consumer would have

been entitled to purchase the fuel exempt from the carbon levy had the

consumer provided a carbon levy exemption certificate or other

evidence of exemption at the time the fuel was purchased.

(5) The Minister may pay a rebate under

section 19 of the Act in

respect of the carbon levy paid on fuel other than those referred to in

subsections (1) to (4) if

(

b) the fuel

(

i) was purchased at a location described in

section 16(5)

or delivered to an address on reserve, and

(ii) was purchased for personal use by an Indian or for use

by an Indian band, as the case may be,

(

c) the fuel was used by a consumer, other than an Indian or

Indian band, for a purpose or use for which the consumer

would have been entitled to purchase the fuel exempt from

the carbon levy had the consumer provided a carbon levy

exemption certificate or other evidence of exemption at the

time the fuel was purchased.

(6) An application for a rebate of carbon levy under

section 19 of the

Act for fuel used for a purpose or use described in subsections (1) to

(5) must

(

a) be made in the form and manner specified by the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of the rebate,

(

c) subject to subsections (7) and (8), be made in respect of each

calendar quarter, and

(

d) be received by the Minister not later than 4 years after the

end of the calendar year in which the fuel was purchased.

(7) An application for a rebate for fuel used for a purpose or use

described in subsection (1)(

f) may not be made more frequently than

every 3 months.

(8) Subject to subsections (6)(

d) and (7), an application for a rebate by

an Indian or an Indian band may be made at any time.

(9) On receipt of an application under subsection (6), the Minister

shall review the application and may request additional information to

determine the applicant's entitlement.

(10) If the Minister determines that the applicant is entitled to a rebate,

the Minister shall pay the rebate in the amount determined by the

Minister in accordance with subsection (11).

(11) The amount of a rebate the Minister may pay under subsection

(10) is equal to the amount of carbon levy paid by the claimant on the

amount of fuel eligible for the rebate.

Biomethane credits

25(1) In this section,

(a) "biomethane contract" means a written contract, between a

recipient that is a natural gas service provider and a

consumer, that

(

i) provides for the sale of natural gas after December 31,

2016 by the recipient to the consumer,

(ii) specifies the notional biomethane content in the natural

gas to be sold under the contract,

(iii) provides that a portion of the consideration payable

under the contract for the natural gas will be attributable

to the purchase of the notional biomethane content

specified in the contract regardless of the actual amount

of biomethane, if any, sold, and

(iv) does not provide that the portion of the consideration

attributable to the purchase of the notional biomethane

content specified in the contract will increase or

decrease based on the actual amount of biomethane, if

any, sold;

(b) "notional biomethane content", in relation to natural gas sold

or to be sold under a biomethane contract, means the amount

of biomethane that is deemed by the contract to be sold,

regardless of the actual amount of biomethane, if any, sold;

(2) A natural gas service provider, on behalf of the Minister, shall

provide a biomethane credit to a consumer in respect of a sale, within

Alberta, of natural gas, in the amount determined in accordance with

subsection (3), if

(

a) the sale is made under a biomethane contract,

(

b) the amount of biomethane that is deemed by the contract to

be sold is placed into a natural gas distribution system, all or

part of which is located within Alberta, or a transmission

pipeline within Alberta,

(

c) the amount of biomethane referred to in clause (

b) has not

been sold to any other consumer, and

(

d) the consumer is not exempt from paying the carbon levy on

natural gas pursuant to

section 15 of the Act.

(3) The amount of the biomethane credit to be provided under

subsection (2) for a billing period as defined in

section 6(1)(

b) shall be

determined by the formula

A x B

where

A is the amount of biomethane that is deemed by the contract to

be sold to the consumer in the billing period;

B is the carbon levy rate for natural gas, at the time the natural

gas is sold, as set out in the Table in the

Schedule to the Act.

(4) A biomethane credit provided under subsection (2) in respect of a

sale must be provided at the time natural gas is sold.

Remittance, Refund and

Recovery of Carbon Levy

Remittance of carbon levy

26(1) For the purposes of

section 25(1)(

s) of the Act, the following

are prescribed persons:

(

a) a person that uses aviation gas or aviation jet fuel purchased

outside of Alberta if the fuel is used for a flight that departs

from a location in Alberta and arrives at a location in

Alberta;

(

b) a person that sells fuel that the person purchased exempt

from the carbon levy as the holder of a carbon levy

exemption certificate or using other evidence of exemption

with respect to that type of fuel;

(

c) a person that sells or removes fuel from an offsite storage

facility;

(

d) a person that sells or removes fuel from a liquids pipeline;

(

e) a person that sells fuel in Alberta to which

section 2(4)(

o) applied, but which was not exported;

(

f) a person that is the operator of a joint venture in respect of

the activities of the joint that are the responsibility of the

operator, if that person is required to register pursuant to

section 30.

(2) For the purposes of

section 25(3) and (4) of the Act, a person

described in

section 25(1)(

c) of the Act is not a direct remitter with

respect to purchases from

(

a) a recipient that operates a refinery, or

(

b) another recipient that manufactures, refines or acquires in, or

imports into, Alberta not less than a total of 500 million litres

of gasoline, diesel, aviation gas or aviation jet fuel annually.

(3) For the purposes of

section 25(3) and (4) of the Act, a direct

remitter that purchases natural gas in accordance with

section 8(3) of

the Act is not a direct remitter with respect to that transaction.

(4) Subject to this section, a direct remitter required to remit carbon

levy pursuant to

section 25(2) of the Act shall remit the carbon levy

payable in respect of a reporting period so that it is received by the

Minister not later than 28 days following the end of that reporting

period.

(5) The Minister may establish a threshold for particular operations or

activities, and if a direct remitter engages in those operations or

activities falling under that threshold, the direct remitter may remit an

amount owing not later than 28 days following the end of each

calendar quarter.

(6) The Minister may require a direct remitter or other person to remit

carbon levy earlier than the date stipulated under this

section by

providing a direction in writing to that effect to the direct remitter or

person.

(7) The Minister may require a direct remitter to provide security

satisfactory to the Minister in an amount not exceeding 3 times the

estimated carbon levy to be remitted by the direct remitter in each

reporting period.

(8) Where a recipient is required under sections 25(3) of the Act to

remit the carbon levy to the person that supplied the recipient with the

fuel, the Minister may instead direct the recipient to remit the carbon

levy directly to the Minister at the time and in the manner specified by

the Minister.

(9) Notwithstanding

section 25(3) of the Act, a purchaser referred to

in subsection (2) shall remit the carbon levy payable on purchases

referred to in that subsection in a reporting period so that it is received

by the Minister not later than 28 days following the end of the

reporting period.

(10) Notwithstanding

section 25(3) of the Act, a person that purchases

natural gas in accordance with

section 8(3) of the Act shall remit the

carbon levy payable on the natural gas purchased in a reporting period

so that it is received by the Minister not later than 28 days following

the end of the reporting period.

(11) If subsection (9) or (10) applies, the person that sold the fuel is

not a direct remitter for the purposes of that sale and shall not collect

or remit carbon levy payable to the Minister in respect of that

transaction.

(12) Subject to subsections (13) and (15), a recipient required to remit

carbon levy pursuant to

section 25(5) of the Act shall remit the carbon

levy payable in a reporting period so that it is received by the Minister

not later than 28 days following the end of that reporting period.

(13) A recipient required to remit an amount pursuant to

section 25(5)

or 80(8) of the Act in respect of an amount for which the recipient is

liable pursuant to sections 13 or 80 of the Act shall remit the amount

payable so that it is received by the Minister not later than 30 days

following the day on which the carbon levy rate applicable to the type

of fuel changed.

(14) A vendor required to remit an amount pursuant to

section 25(5)

of the Act in respect of an amount for which the vendor is liable

pursuant to

section 17 of the Act shall remit the amount payable in a

reporting period so that it is received by the Minister not later than 28

days following the end of that reporting period.

(15) A vendor, consumer or any other person that is required to remit

an amount pursuant to

section 25(5) of the Act in respect of an amount

for which the vendor, consumer or person is liable pursuant to sections

21, 22 or 23 of the Act, as the case may be, shall remit the amount to

the Minister within 7 days from the date the amount becomes payable.

Refunds and credits

27(1) The Minister may only provide a refund or credit pursuant to

section 26 of the Act to a recipient that is a consumer if the Minister is

satisfied that

(

a) the carbon levy paid by the recipient exceeded the amount

the recipient was required to pay and the recipient is unable

to recover the excess amount from the vendor,

(

b) the recipient purchased the fuel and the recipient

(

i) is unable to use the fuel due to contamination,

(ii) is unable to recover the carbon levy paid on the fuel

from the vendor, and

(iii) provides evidence satisfactory to the Minister that the

fuel was disposed of in a manner that did not contravene

an enactment and that did not involve combustion or

venting,

(

c) the consumer used aviation gas or aviation jet fuel for a flight

or segment of a flight described in

section 7(4) of the Act that

was made for a commercial purpose, or

(

d) the fuel has been rebranded and the carbon levy rate

applicable to the fuel after the rebranding is lower than the

carbon levy rate that was applicable before the rebranding.

(2) For the purposes of

section 26(2)(b)(

v) of the Act, the following

are prescribed persons and prescribed circumstances:

(

a) a purchaser of fuel that is the recipient

(

i) remitted an amount of carbon levy that exceeded the

amount that the recipient was required to pay to the

person that sold the fuel to the recipient, and

(ii) is unable to recover the excess amount from the person

that sold the fuel to the recipient;

(

b) a purchaser of fuel that is the recipient,

(

i) is unable to sell the fuel due to contamination,

(ii) is unable to recover the carbon levy paid on the fuel

from the person that sold the fuel to the recipient, and

(iii) provides evidence satisfactory to the Minister that the

fuel was disposed of in a manner that did not contravene

an enactment and that did not involve combustion or

venting;

(

c) a person that purchased the fuel on credit and all or a portion

of the amount of the debt in respect of the sale is a bad debt;

(

d) the holder of a licence and the holder of the licence

purchased the fuel exempt from the carbon levy;

(

e) a person that purchased fuel from the recipient and the

recipient remitted to the Minister an amount of carbon levy

that exceeded the amount that the recipient was required to

remit.

(3) Notwithstanding subsections (1) and (2), the Minister shall not pay

a refund for an amount of carbon levy paid if the recipient is entitled to

a rebate for the amount.

Refund of carbon levy

28(1) This

section applies to refunds of carbon levy under sections

20(3) and 26 of the Act, except refunds for bad debts to which

section

29 of this Regulation applies.

(2) Subject to this section, an application for a refund of carbon levy

under

section 20(3) or 26 of the Act must

(

a) be made in the form and manner specified by the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of carbon levy to be refunded,

and

(

c) subject to subsections (3), (4) and (5), be received by the

Minister not later than 4 years after the end of the calendar

year in which the circumstance giving rise to a claim for a

refund has occurred.

(3) An application for a refund of carbon levy under

section

26(2)(b)(iii) of the Act must be received by the Minister within one

year after the date the fuel was stolen or destroyed.

(4) An application for a refund of carbon levy paid by a consumer of

aviation gas or aviation jet fuel pursuant to

section 27(1)(

c) must be

made in respect of each calendar quarter.

(5) An application for a refund of carbon levy paid by an exempt-sale

vendor in respect of sales of fuel exempt from the carbon levy to

Indians and Indian bands must be made at the time and in the form and

manner specified by the Minister.

(6) The Minister may accept an application for a refund that is in a

paper form authorized by the Minister.

(7) On receipt of an application under this section, the Minister shall

review the application and may request additional information to

determine the applicant's eligibility.

(8) If the Minister determines that the applicant is entitled to a refund,

the Minister shall pay the refund in the amount determined by the

Minister under subsection (9).

(9) Subject to subsections (10) and (11), the amount of refund the

Minister may pay under subsection (8) is equal to the amount of

carbon levy paid under the Act by the applicant on the amount of fuel

eligible for a refund.

(10) The amount of refund the Minister may pay under subsection

(8) in respect of fuel that was rebranded to a fuel with a lower carbon levy

rate or to a substance that is not a fuel is the difference between the

carbon levy paid on the fuel before it was rebranded and the carbon

levy, if any, payable on the fuel or substance after it was rebranded.

(11) The amount of refund the Minister may pay under

section 20(3)

of the Act is equal to the amount of the biomethane credit determined

under

section 25(3) that was provided to the consumer.

Refund for bad debts

29(1) In this section, "bad debt" means a debt owing by a purchaser

to a recipient that the recipient has deducted in computing and

reporting the recipient's income for the current or a preceding taxation

year for the purposes of the Income Tax Act (Canada).

(2) An application for a refund of carbon levy under

section 26 of the

Act in respect of a bad debt must

(

a) be made at the time and in the form and manner specified by

the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of carbon levy to be refunded,

and

(

c) be received by the Minister within 4 years after the end of the

taxation year in which the bad debt was deducted pursuant to

subsection (1).

(3) On receipt of an application under this section, the Minister shall

review the application and may request additional information to

determine the applicant's eligibility.

(4) If the Minister determines that the applicant is entitled to a refund,

the Minister shall pay the refund in the amount determined by the

Minister in accordance with subsection (5).

(5) The amount of refund that the Minister may pay under subsection

(4) must be determined in accordance with the formula

Amount of Refund = A/B x C

where

A is the amount of the bad debt at the time of the application to

a maximum of the amount of B;

B is the original amount of the debt at the time of sale;

C is the amount of carbon levy that was remitted or paid

relating to the sale.

(6) For the purposes of determining the amount of carbon levy owing

in respect of a bad debt, at the time a recipient collects a portion of a

debt owing by a purchaser to the recipient, the amount collected is

deemed to include an amount of carbon levy proportionate to the

amount of carbon levy in the debt immediately before the time of

collection.

(7) If a recipient subsequently collects full or partial payment in

respect of a bad debt for which the recipient has received a refund of

carbon levy, the recipient shall repay to the Minister the portion of the

carbon levy refunded to the recipient determined in accordance with

the formula

Portion of Refund = A/B x C

where

A is the amount of debt collected to a maximum of the amount

of B;

B is the amount of the bad debt at the time of the application

for a refund;

C is the amount of the refund received under this section.

(8) For the purposes of determining the amount of the refund under

this section, if a recipient pays a fee to another person for the

collection of accounts receivable on the recipient's behalf, the fee does

not reduce the amount collected for the purposes of determining the

recipient's bad debt with respect to those accounts receivable.

Registration

Application for registration

30(1) For the purposes of

section 27(1)(

f) of the Act, the following

are prescribed activities:

(

a) the sale or removal of fuel from an offsite storage facility;

(

b) the sale or removal of fuel from a liquids pipeline;

(

c) the sale of fuel that the person purchased exempt from the

carbon levy as a holder of a carbon levy exemption certificate

or using other evidence of exemption;

(

d) the operation of a joint venture;

(

e) the operation of a transmission pipeline, liquids pipeline or

offsite storage facility.

(2) A person to which

section 27(1) of the Act applies shall

(

a) apply to be registered in the form and manner specified by

the Minister, and

(

b) provide such information as the Minister requires.

(3) For the purposes of

section 27(1)(a)(

i) to (

v) and (ix) to (xii) of the

Act and subsection (1)(a), (

b) and (d), a person is only required to

register if a sale or removal of fuel requires a remittance of carbon levy

directly to the Minister.

(4) For the purposes of

section 27 of the Act and this section, the

operator of a joint venture

(

a) that is required to register in respect of the joint venture, and

(

b) that is also required to register because of another activity

referred to in subsection (1) or in

section 27(1) of the Act that

is not part of the operations of the joint venture

must register separately as the operator of the joint venture.

(5) A person that wishes to be registered under

section 27 of the Act

as an exempt-sale vendor must

(

a) apply to the Minister in respect of each location at which the

person intends to sell fuel exempt from the carbon levy, and

(

b) meet the criteria established by the Minister for qualification

as an exempt-sale vendor in respect of the particular fuel that

the exempt-sale vendor intends to sell exempt from the

carbon levy at each location.

(6) On receipt of an application under this section, the Minister shall

review the application and may request additional information to

determine the applicant's eligibility.

(7) If the Minister is satisfied with the application, the Minister shall

(

a) register the person, and

(

b) in the case of a vendor that is registered as an exempt-sale

vendor, register each location at which fuel may be sold

exempt from the carbon levy and identify the type of fuel that

may be sold exempt from the carbon levy at each location.

(8) A person registered under this

section is subject to the terms and

conditions imposed, from time to time, by the Minister.

Duty of registrants to notify Minister

31 A registrant shall immediately notify the Minister if

(

a) the registrant ceases to carry on business or to carry on that

part of the registrant's business for which the registrant was

registered,

(

b) the registrant is the subject of proceedings relating to

bankruptcy, insolvency or receivership,

(

c) the registrant

(

i) amalgamates with another corporation,

(ii) is wound up, liquidated or dissolved, or

(iii) is subject to any proceedings under the Companies'

Creditors Arrangement Act (Canada),

(

d) the registrant is a partnership and there is a change in the

partners of the partnership, or

(

e) the registrant is a joint venture and there is a change in the

participants in the joint venture.

Duty of consumers to notify Minister

32 A consumer that holds a carbon levy exemption certificate shall

immediately notify the Minister if

(

a) the consumer ceases to conduct activities that qualify the

consumer for the carbon levy exemption certificate,

(

b) the consumer is the subject of proceedings relating to

bankruptcy, insolvency or receivership,

(

c) the consumer

(

i) amalgamates with another corporation,

(ii) is wound up, liquidated or dissolved, or

(iii) is subject to any proceedings under the Companies'

Creditors Arrangement Act (Canada),

(

d) the consumer is a partnership and there is a change in the

partners of the partnership, or

(

e) the consumer is the operator of a joint venture and there is a

change in the participants in the joint venture.

Records, Invoices, Reports and Returns

Keeping records

33(1) A seller of fuel shall keep records as specified by the Minister

to support all matters reported for the purposes of the Act.

(2) A recipient that operates a railway locomotive in Alberta shall

keep records as specified by the Minister to support all matters

reported for the purposes of the Act.

(3) A consumer of fuel that is a direct remitter shall keep records as

specified by the Minister to support amounts reported for the purposes

of the Act.

(4) A person that receives a refund, rebate or other amount from the

Minister shall keep records as specified by the Minister to support

amounts received from the Minister pursuant to this Act.

(5) A consumer that purchases marked fuel shall keep records as

specified by the Minister to support the consumer's use of marked fuel.

(6) A person that exports fuel from Alberta shall keep records as

specified by the Minister to support amounts reported with respect to

exports of fuel from Alberta.

(7) The operator of a gas processing facility, transmission pipeline,

gas fractionation plant, liquids pipeline, offsite storage facility, refinery

or terminal shall keep records as specified by the Minister.

(8) Every consumer that is required to keep records under subsection

(5) shall keep the records for 6 years from the end of the calendar year

in which the marked fuel was purchased.

(9) Every person that is required to keep records under this

section

shall keep the records for

(

a) in the case of records relating to a purchase of fuel, 6 years

from the end of the calendar year in which the fuel was

purchased, or

(

b) in the case of records relating to a refund or rebate, 4 years

from the end of the calendar year in which the refund or

rebate was paid,

whichever is later.

Place of records

34(1) A person required to keep records under this Regulation shall

keep the records at the person's place of business or residence in

Alberta or at any other place with the written approval of the Minister.

(2) Where records are created electronically, the person required to

keep the records shall ensure that the person maintains a system that

enables the records to be read and printed.

Invoices

35(1) A vendor shall, in respect of each sale of clear fuel subject to

the carbon levy, prepare an invoice showing the following:

(

a) the name and address of the vendor;

(

b) the date of sale;

(

c) the amount in litres of each type of fuel sold.

(2) A vendor shall, in respect of each sale of fuel not subject to the

carbon levy, prepare an invoice showing the following:

(

a) the name and address of the vendor;

(

b) the name of the purchaser;

(

c) the date of sale;

(

d) the amount of each type of fuel sold;

(

e) the total selling price and a statement that the selling price

does not include carbon levy.

(3) A recipient, other than a vendor or a consumer, shall, in respect of

each sale of fuel, prepare an invoice or other documentation showing

the following:

(

a) the name and address of the seller;

(

b) the name of the purchaser;

(

c) the date of sale;

(

d) the rate of carbon levy included in the selling price or the

amount of carbon levy charged, or both, or that the fuel was

sold exempt from the carbon levy;

(

e) the amount of each type of fuel sold.

(4) A seller, including a vendor, shall retain one copy of an invoice or

other documentation prepared under this

section and provide one copy

to the person to which the fuel is sold.

Returns

36(1) Subject to subsection (2), a direct remitter shall, in respect of

operations or activities in each reporting period, including a reporting

period in which no operations or activities have occurred, submit to the

Minister a return in the form and manner specified by the Minister so

that it is received by the Minister not later than 28 days following the

end of each reporting period.

(2) The Minister may establish a threshold for particular operations or

activities, and if a direct remitter engages in those operations or

activities falling under that threshold, the direct remitter may, instead

of submitting returns under subsection (1), submit to the Minister a

return in the form and manner specified by the Minister so that it is

received by the Minister not later than 28 days following the end of

each calendar quarter.

(3) A registrant other than a direct remitter shall, if required by the

Minister, submit to the Minister a return in the form and manner and

within the time specified by the Minister.

(4) The Minister may require or permit a return to be submitted in

electronic form.

(5) A return filed in electronic form is deemed to have been received

by the Minister on the day the Minister acknowledges that

(

a) the return has been received, and

(

b) the return is in the form specified by the Minister.

(6) Notwithstanding subsection (1), if the Minister requires a return to

be filed electronically, the Minister may specify the time in which the

return is to be submitted.

Reports

37(1) A recipient required to file a report pursuant to sections 13(3) or

80(4) of the Act shall submit the report to the Minister so that it is

received by the Minister not later than 30 days following the day on

which the carbon levy rate applicable to the type of fuel changed.

(2) The Minister may require or permit a report to be submitted in

electronic form.

(3) A report filed in electronic form is deemed to have been received

by the Minister on the day the Minister acknowledges that

(

a) the report has been received, and

(

b) the report is in the form specified by the Minister.

(4) Notwithstanding subsection (1), if the Minister requires a report to

be filed electronically, the Minister may specify the time in which the

report is to be submitted.

General Matters

Interest

38(1) Subject to this section, interest that is payable under the Act is

(

a) simple interest at the rate prescribed for the purposes of

section 39 of the Alberta Corporate Tax Act, and

(

b) payable under the Act from the day on which an amount is

owed until the day on which the amount is received by the

Minister.

(2) Interest is payable on an amount assessed under

section 28 of the

Act from the day on which the amount was to be remitted to the

Minister until the day on which the Minister receives the amount

assessed.

(3) Interest is payable on an amount owing under

section 29 of the Act

from the day the amount was first owed until the day on which the

Minister receives the amount owing.

(4) Interest is payable on the amount of a penalty unpaid under

section

31 of the Act from the date of the notice of assessment until the day on

which the Minister receives the amount owing.

(5) No interest is payable on any amount payable by the Minister

under the Act or this Regulation, including, without limitation, on a

refund or rebate.

Service by Minister or officer

39(1) Except where the Act or this Regulation provides otherwise,

where a notice or other document is to be served on or is to be sent or

given to a person by the Minister or an officer under the Act or this

Regulation, the notice or document may be served on or sent or given

(

a) a person other than a corporation or cooperative,

(

i) by being mailed to the person by ordinary or registered

mail addressed to the person to which the notice or

document is directed at that person's last address known

to the Minister,

(ii) by personal service, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number,

(

b) a corporation,

(

i) in accordance with

section 256 of the Business

Corporations Act,

(ii) by registered mail addressed to the corporation at the

corporation's last address known to the Minister, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number,

and

(

c) a cooperative,

(

i) in accordance with

section 347 of the Cooperatives Act,

(ii) by registered mail addressed to the cooperative at the

cooperative's last address known to the Minister, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number.

(2) If the person on or to which a notice or other document is to be

served, sent or given under the Act or this Regulation carries on

business under a name or style other than the person's own name, the

notice or document,

(

a) for the purposes of being mailed or faxed, may be addressed

to the name or style under which the person carries on

business, and

(

b) for the purposes of personal services, is deemed to have been

served if it has been left with an adult person employed at the

place of business of the person to which the notice or

document is directed.

(3) If the persons on or to which a notice or other document is to be

served, sent or given under the Act or this Regulation carry on business

in partnership or joint venture, the notice or document,

(

a) for the purposes of being mailed or faxed, may be addressed

to the partnership name or joint venture name, and

(

b) for the purposes of personal services, is deemed to have been

served if it

(

i) has been served on one of the partners, or

(ii) is left with an adult person employed at the place of

business of the partnership or joint venture.

Service of notices and documents on Minister

40(1) Except where the Act or this Regulation provides otherwise,

every return, notice or other document required to be served on or filed

with the Minister under the Act or this Regulation may be sent to the

Minister by ordinary mail, registered mail, fax, electronic means

specified by the Minister or delivered by hand.

(2) All documents served or filed pursuant to subsection (1) are

deemed to have been served or filed on the date they are actually

received by the Minister.

Delegation of duty

41(1) A person that wishes to delegate the legal responsibility to remit

carbon levy owing under the Act, or to do anything else that the person

is required to do under the Act or this Regulation, to another person

may apply to the Minister for approval for the delegation in the manner

specified by the Minister.

(2) An application under subsection (1) must be signed by

(

a) the person wishing to delegate the responsibility, and

(

b) the delegate.

Communication of information

42(1) For the purposes of

section 69(5)(

a) of the Act, the Minister

may disclose to a registrant information about

(

a) another registrant,

(

b) a person holding a carbon levy exemption certificate or

licence, or

(

c) a person whose registration or carbon levy exemption

certificate or licence has been suspended or cancelled.

(2) For the purposes of

section 69(5)(

b) of the Act, the Minister may

disclose to a duly authorized employee or agent of the Government of

Alberta or an officer any information required to conduct an

inspection, investigation, audit or examination under the Act or this

Regulation.

(3) For the purposes of

section 69(6) of the Act, the Minister may

publish the information described in that subsection in paper form or

by electronic means.

(4) For the purposes of

section 69(6)(

d) of the Act, the prescribed

information is

(

a) the effective date of the registration,

(

b) if a registration has been cancelled or suspended, the end date

of the registration,

(

c) the registrant's operating name, if different from the

registrant's legal name, and

(

d) the registrant's business contact information.

(5) The information described in subsection (4) and

section 69(6) of

the Act may be published from the effective date of a registration until

one year after the registration has been cancelled or suspended.

(6) The Minister may publish or disclose to any person for any

purpose readily available summarized or statistical information that

cannot, directly or indirectly, be associated with or identify a particular

individual or other person.

Set-off

43 Any refund, rebate or other amount the Minister is required to pay

under this Regulation is subject to

section 37 of the Act.

Transitional

44(1) A fuel tax exemption certificate in the form of a ministerial

identification card that is in effect on the coming into force of this

section is deemed to also be a carbon levy exemption certificate and to

have been issued under

section 16 of the Act.

(2) An Alberta Farm Fuel Benefit Program certificate that is in effect

on the coming into force of this

section is deemed to also be a carbon

levy exemption certificate and to have been issued under

section 16 of

the Act.

Coming into force

45 This Regulation comes into force on the coming into force of the

Climate Leadership Act.

Alberta Regulation 176/2016

Government Organization Act

DOMESTIC TRADE AGREEMENTS REGULATION

Filed: November 3, 2016

For information only: Made by the Minister of Economic Development and Trade

(M.O. 5/2016) on November 1, 2016 pursuant to

Schedule 6, sections 4(1) and 4.4) of

the Government Organization Act.

Definitions

1(1) In this Regulation,

(a) "Act" means the Government Organization Act;

(b) "AIT" means the Agreement on Internal Trade referred to in

section 2(

a) of

Schedule 6 to the Act;

(c) "Internal Trade Secretariat" means the Secretariat established

pursuant to the AIT;

(d) "NWPTA" means the New West Partnership Trade

Agreement entered into by the governments of Alberta,

British Columbia and Saskatchewan on April 30, 2010,

including any amendments to the agreement;

(e) "NWPTA Administrator" means the administrator within the

meaning of the NWPTA;

(f) "TILMA" means the Trade, Investment and Labour Mobility

Agreement entered into by the governments of Alberta and

British Columbia on April 28, 2006, including any

amendments to the agreement.

(2) In this Regulation,

(

a) words and expressions used in respect of the AIT that are

defined in the AIT have the meaning given to them in the

AIT, unless a contrary intention appears;

(

b) words and expressions used in respect of the NWPTA that

are defined in the NWPTA have the meaning given to them

in the NWPTA, unless a contrary intention appears;

(

c) words and expressions used in respect of the TILMA that are

defined in the TILMA have the meaning given to them in the

TILMA, unless a contrary intention appears.

Definition of award for the purposes of the Act

2 For the purposes of

section 4(2) of

Schedule 6 to the Act, "award"

means,

(

a) in the case of the AIT,

(

i) an order for Tariff Costs made against the Government

of Alberta or a person of a Party,

(ii) an order to pay Additional Costs made against the

Government of Alberta by a Compliance Panel that is

deemed by

Article 1725(1) of the AIT to be an order to

pay Tariff Costs, and

(iii) an order for a Monetary Penalty made against the

Government of Alberta;

(

b) in the case of the NWPTA,

(

i) a monetary award under

Article 29(7), or an award of

costs under

Article 32, that is contained in a final panel

report and that is effective,

(ii) a cost award referred to in

Article 38(6)(

d) and

Article

39, and

(iii) a recoupment award issued against the Government of

Alberta under

Article 38(6)(

d) and

Article 39;

(

c) in the case of the TILMA, a monetary award under

Article

29(7) or an award of costs under

Article 32, that is contained

in a final panel report and that is effective.

Designation of officials

3 For the purposes of

section 4(4) of

Schedule 6 to the Act

(

a) the Internal Trade Secretariat is designated as the appropriate

official or body with respect to awards referred to in

section

2(a), and

(

b) the NWPTA Administrator is designated as the appropriate

official or body with respect to the awards under the NWPTA

referred to in

section 2(

b) and the awards under the TILMA

referred to in

section 2(c).

Coming into force

4 This Regulation comes into force on the coming into force of

section 3(3) of the Statutes Amendment Act, 2014.

Alberta Regulation 177/2016

Mines and Minerals Act

AMMONITE SHELL AMENDMENT REGULATION

Filed: November 9, 2016

For information only: Made by the Lieutenant Governor in Council (O.C. 294/2016)

on November 8, 2016 pursuant to

section 5 of the Mines and Minerals Act.

1 The Ammonite Shell Regulation (AR 152/2004) is

amended by this Regulation.

Section 1(

d) is amended by adding "(Ministerial)" before

"Regulation (AR 101/98)".

Section 6(

d) is amended by striking out "section 30(1)" and

substituting "section 30(3)".

Section 8 is amended by striking out "November 30, 2016"

and substituting "November 30, 2019".

--------------------------------

Alberta Regulation 178/2016

Apprenticeship and Industry Training Act

APPLIANCE SERVICE TECHNICIAN TRADE AMENDMENT REGULATION

Filed: November 10, 2016

For information only: Made by the Alberta Apprenticeship and Industry Training

Board on September 23, 2016 and approved by the Minister of Advanced Education

on November 8, 2016 pursuant to

section 33(2) of the Apprenticeship and Industry

Training Act.

1 The Appliance Service Technician Trade Regulation

(AR 36/2007) is amended by this Regulation.

Section 5 is amended

(

a) by repealing clauses (

e) and (

f) and substituting the

following:

(

e) the disposal of garbage,

(

f) the making of ice,

(f.1) the filtration of air,

(f.2) the dehumidification of air, or

(f.3) the heating of water,

(

b) in clause (

t) by striking out "humidifiers and".

Section 6 is repealed and the following is substituted:

Undertakings constituting the branch

6(1) The following undertakings in respect of appliances listed in

section 5(

b) to (e), (f.1), (f.3), (

g) to (i), (

m) to (p), (

r) and (

s) constitute the appliance service technician branch of the trade:

(

a) the installation of the appliance, other than the initial

installation governed by electrical, gas and plumbing codes

and regulations;

(

b) the service, maintenance and repair of the appliance;

(

c) the installation, removal, repair and replacement of parts and

components of the appliance;

(

d) the diagnosis of problems.

(2) In addition to the undertakings in subsection (1), the following

undertakings in respect of appliances listed in

section 5(a), (f), (f.2),

(

j) to (l), (

q) and (

t) that are designed and manufactured as

self-contained, stand-alone units constitute the appliance service

technician branch of the trade:

(

a) the installation of the appliance, other than the initial

installation governed by electrical, gas and plumbing codes

and regulations;

(

b) the service, maintenance and repair of the appliance;

(

c) the installation, removal, repair and replacement of parts and

components of the appliance;

(

d) the diagnosis of problems.

(3) For greater certainty, the appliance service technician branch of

the trade does not include

(

a) the undertakings set out in subsection (2) in respect of

appliances that are not self-contained, stand-alone units, or

(

b) the undertakings set out in

section 12(1).

Section 11 is amended by repealing clauses (

c) and (

d) and substituting the following:

(

c) the washing or drying of clothes,

(

d) the disposal of garbage,

(d.1) the filtration of air, or

(d.2) the heating of water,

5 The following heading is added before

section 12:

Trade Matters Respecting the Branch

Section 12 is repealed and the following is substituted:

Undertakings constituting the branch

12(1) The following undertakings constitute the commercial

appliance service technician branch of the trade:

(

a) the installation of the appliance, other than the initial

installation governed by electrical, gas and plumbing codes

and regulations;

(

b) the service, maintenance and repair of the appliance;

(

c) the installation, removal, repair and replacement of parts and

components of the appliance;

(

d) the diagnosis of problems respecting the appliance.

(2) For greater certainty, the commercial appliance service

technician branch of the trade does not include the undertakings set

out in

section 6(1) and (2).

7 The heading before

section 17 is amended by striking

out ", Expiry".

Section 18 is repealed.

Alberta Regulation 179/2016

Highways Development and Protection Act

HIGHWAYS DEVELOPMENT AND PROTECTION

AMENDMENT REGULATION

Filed: November 14, 2016

For information only: Made by the Minister of Transportation (M.O. 21/16) on

November 4, 2016 pursuant to

section 13 of the Highways Development and

Protection Act.

1 The Highways Development and Protection Regulation

(AR 326/2009) is amended by this Regulation.

Section 39 is repealed.

--------------------------------

Alberta Regulation 180/2016

Local Authorities Election Act

MODIFIED VOTING PROCEDURE AMENDMENT REGULATION

Filed: November 16, 2016

For information only: Made by the Lieutenant Governor in Council (O.C. 296/2016)

on November 16, 2016 pursuant to

section 160 of the Local Authorities Election Act.

1 The Modified Voting Procedure Regulation (AR 5/2007) is

amended by this Regulation.

Section 7 is amended by striking out "November 30, 2016"

and substituting "November 30, 2018".

--------------------------------

Alberta Regulation 181/2016

Municipal Government Act

CITY OF CALGARY RIVERS DISTRICT COMMUNITY

REVITALIZATION LEVY AMENDMENT

Filed: Novemer 16, 2016

For information only: Made by the Lieutenant Governor in Council (O.C. 297/2016)

on November 16, 2016 pursuant to

section 381.5 of the Municipal Government Act.

1 The City of Calgary Rivers District Community

Revitalization Levy Regulation (AR 232/2006) is amended by

this Regulation.

2 The following is added after

section 14:

Reporting

14.1 Commencing in 2017, each year, on or before May 1, the City

of Calgary shall, in the form and manner acceptable to the Minister

submit to the Minister a report containing the required information

relating to the community revitalization levy, including the

information relating to

(

a) the amount of revenue raised by the levy from year to year,

broken down by the municipal portion and the education

property tax portion, and the amount from other sources of

revenue from year to year;

(

b) the amount of costs incurred under the community

revitalization plan from year to year;

(

c) the incremental assessed value within the community

revitalization levy area for the year and previous years.

Section 15 is repealed and the following is substituted:

Expiry

15 This Regulation expires on December 31, 2027.

--------------------------------

Alberta Regulation 182/2016

Woodmen's Lien Act

FORMS AMENDMENT REGULATION

Filed: November 16, 2016

For information only: Made by the Lieutenant Governor in Council (O.C. 299/2016)

on November 16, 2016 pursuant to

section 33 of the Woodmen's Lien Act.

1 The Forms Regulation (AR 266/99) is amended by this

Regulation.

Section 3 is repealed.

Alberta Regulation 183/2016

Fair Trading Act

PAYDAY LOANS AMENDMENT REGULATION

Filed: November 22, 2016

For information only: Made by the Minister of Service Alberta (M.O. SA:032/2016)

on November 22, 2016 pursuant to sections 105(1), 124.91 and 162 of the Fair

Trading Act.

1 The Payday Loans Regulation (AR 157/2009) is amended

by this Regulation.

2 The following is added after

section 10:

Financial literacy information

10.1(1) The Director may, with the approval of the Minister,

establish the form and content of financial literacy information,

including contact information respecting financial literacy programs,

services and resources for the purposes of this section.

(2) Before a prospective borrower enters into a payday loan

agreement with a payday lender, the payday lender shall provide the

prospective borrower with

(

a) financial literacy information, including contact information

respecting financial literacy programs, services and

resources, in the form and content, if any, established by the

Director, and

(

b) a cost of credit disclosure provided in accordance with

section 64(1)(

a) of the Act.

(3) A payday lender shall display financial literacy information

including contact information respecting financial literacy programs,

services and resources, in the form, content and manner, if any,

established by the Director,

(

a) in its payday loan business premises,

(

b) in its marketing displays, and

(

c) on its website.

(4) A payday lender shall provide any facilities and equipment

specified by the Director in connection with the provision of

financial literacy information.

Payday loan instalment payment on day other than payday

10.2 Despite

section 124.2(1)(

e) of the Act, if a borrower is paid on

a monthly basis and no payday will occur from the 42nd day to the

62nd day of the term of the payday loan, the payday lender shall

ensure that the instalment plan in the payday loan agreement requires

a payday loan instalment payment on a day, within the time period

set out in

section 124.3(2) of the Act, that is not a day on which the

borrower will receive his or her pay or other income.

Instalment payment terms

10.3(1) A payday loan agreement must provide the following

terms:

(

a) subject to

section 10.2, a term providing that the payday loan

instalment payments are due on each payday during the term

of the payday loan agreement;

(

b) a term providing payday loan instalment payment amounts

that do not differ from each other by more than $10.

(2) Despite subsection (1)(b), if a borrower is paid on a monthly

basis, and the final payday loan instalment payment is due on a day

other than a day on which the borrower receives his or her pay or

other income,

(

a) a payday loan instalment payment due on a day the person

receives his or her pay or other income may be set in the

payday loan agreement at an amount that does not exceed

50% of the total repayment amount owed, and

(

b) the final payday loan instalment payment may be set in the

payday loan agreement at an amount that is at least 25% of

the total repayment amount owed.

Dishonoured instalment payment by pre-authorized debit

10.4(1) Subject to subsection (2), after an attempt by a payday

lender to process a payday loan instalment payment by a

pre-authorized debit provided by a borrower is dishonoured, the

payday lender shall not make a further attempt to process the payday

loan instalment payment by the pre-authorized debit.

(2) Subsection (1) does not prohibit a further attempt to process the

payday loan instalment payment by the pre-authorized debit if

(

a) the further attempt is the 2nd attempt, for which the

attempted payday loan instalment payment

(

i) is in the same amount as the first attempt plus the fees

permitted under

section 124.61(3) of the Act, and

(ii) is processed within 30 days after the payday lender

received notice that the first attempt to process the

payday loan instalment payment was dishonoured,

(

b) the further attempt is in accordance with the express written

consent provided by the borrower after the previous attempt

was dishonoured, in respect of a specific payment amount,

plus only the fees permitted under

section 124.61(3) of the

Act, to be processed on a specific date.

Section 24 is amended by adding the following after

clause (b):

(

c) section 10.1(2), (3) or (4);

(

d) section 10.2;

(

e) section 10.4(1).

4 This Regulation comes into force on November 30, 2016.