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GREENHOUSE GAS POLLUTION PRICING ACTFuel Charge Regulations[Enacted by section 187 of chapter 12 of the Statutes of Canada, 2018, in force on assent June 21, 2018.]Interpretation
DefinitionsThe following definitions apply in these Regulations.Act means the Greenhouse Gas Pollution Pricing Act. (Loi)bio-aviation fuel means a particular substancethat is derived entirely from biological matter available on a renewable or recurring basis;that may contain water if the proportion of the water does not exceed 1% of the particular substance;that may contain other substances, materials or things that are not described in paragraph (a) or (b) if the combined proportion of those other substances, materials or things does not exceed 6% of the particular substance; andthat is suitable for generating power by means of an aircraft engine when usedon its own,after being blended with aviation gasoline or aviation turbo fuel,after being blended with an aviation gasoline-like blendstock to produce aviation gasoline, orafter being blended with an aviation turbo fuel-like blendstock to produce aviation turbo fuel. (bio-carburant d’aviation)eligible greenhouse means a greenhouse all or substantially all of which is used for the growing of vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants. (serre admissible)eligible greenhouse activity means the use of a qualifying greenhouse fuel to heat an eligible greenhouse or to supplement carbon dioxide in an eligible greenhouse in order to grow or produce plants. (activité de serre admissible)eligible heating activity means the use of light fuel oil exclusively for providing heat to a home, building or similar structure but not for generating heat in an industrial process, including a commercial process that involves removing moisture from a good. (activité de chauffage admissible)export means export from Canada. (exportation)fuel charge system has the same meaning as in subsection 168(1) of the Act. (régime de redevance sur les combustibles)greenhouse operator means a person that carries on a business of growing vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants in eligible greenhouses with a reasonable expectation of profit. (exploitant de serre)main electrical network means a network for the distribution of electricity that is subject to the standards of the North American Electric Reliability Corporation. (réseau électrique principal)qualifying greenhouse fuel means a type of fuel that is marketable natural gas or propane. (combustible de serre admissible)qualifying power plant fuel means a type of fuel that is light fuel oil or marketable natural gas. (combustible de centrale électrique admissible)remote community means a geographic area that is not serviced by a main electrical network and that is not serviced by a distribution system. (collectivité éloignée)remote power plant means a power plant thatgenerates electricity for general distribution to the public in a remote community;is not connected to a main electrical network; andis not connected to a distribution system. (centrale électrique éloignée)remote power plant operator means a person that operates a remote power plant. (exploitant de centrale électrique éloignée)SOR/2019-265, s. 1SOR/2023-62, s. 3SOR/2024-282, s. 1
Definition of marketable natural gasFor the purposes of the fuel charge system, the definition marketable natural gas in section 3 of the Act is modified as follows:marketable natural gas means natural gas that meets the specifications for pipeline transport and sale for general distribution to the public. (gaz naturel commercialisable)SOR/2023-62, s. 4
Application
Aviation fuel that contains bio-aviation fuelFor the purposes of subsection 8(8) of the Act, if a quantity of fuel that is aviation gasoline or aviation turbo fuel contains a particular proportion of bio-aviation fuel (expressed as a percentage), for the purposes of Part 1 of the Act, the quantity of the fuel is deemed to be the number of litres determined by the formulaA × (100% − B)whereAis the number of litres that the fuel would occupy at 15°C; andBis the particular proportion.SOR/2023-62, s. 5
Natural gas that contains hydrogenFor the purposes of subsection 8(8) of the Act, if a quantity of fuel that is marketable natural gas or non-marketable natural gas contains a particular proportion of hydrogen (expressed as a percentage), for the purposes of Part 1 of the Act, the quantity of the fuel is deemed to be the number of cubic metres determined by the formulaA × (100% − B)whereAis the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa; andBis the particular proportion.Natural gas that contains hydrogen and biomethaneDespite subsection (1) and subsection 8(7) of the Act, for the purposes of subsection 8(8) of the Act, if a quantity of fuel that is marketable natural gas or non-marketable natural gas contains a particular combined proportion of hydrogen and biomethane (expressed as a percentage), for the purposes of Part 1 of the Act, the quantity of the fuel is deemed to be the number of cubic metres determined by the formulaA × (100% − B)whereAis the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa; andBis the particular combined proportion.SOR/2023-62, s. 5
Interest Rate
DefinitionsThe following definitions apply in this Part.basic rate, in respect of a particular quarter, means the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter. (taux de base)quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. (trimestre)
Prescribed rates of interestFor the purposes of Part 1 of the Act, the prescribed rate of interest in effect during a particular quarter isin the case of interest to be paid to the Receiver General, the sum of the basic rate in respect of the particular quarter and 4%;in the case of interest to be paid or applied on an amount payable by the Minister to a person (other than a corporation), the sum of the basic rate in respect of the particular quarter and 2%;in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter; andin any other case, the sum of the basic rate in respect of the particular quarter and 4%.
Adjustment Day
Adjustment dayFor the purposes of the definition adjustment day in section 3 of the Act, the following days are prescribed:July 1, 2019;January 1, 2020;April 1, 2020;April 1, 2021;April 1, 2022;April 1, 2023;July 1, 2023; andApril 1, 2024.[Repealed, SOR/2025-107, s. 2][Repealed, SOR/2025-107, s. 2][Repealed, SOR/2025-107, s. 2][Repealed, SOR/2025-107, s. 2][Repealed, SOR/2025-107, s. 2][Repealed, SOR/2025-107, s. 2]SOR/2019-265, s. 2SOR/2023-62, s. 6SOR/2023-129, s. 4SOR/2025-107, s. 2
July 1, 2019 — Yukon and NunavutExcept if section 10 or 16 applies, for the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of the adjustment day that is July 1, 2019, paragraph (a) of the description of B in that subsection is adapted as follows:if the listed province is Yukon or Nunavut, zero, andSOR/2019-265, s. 2
January 1, 2020 — AlbertaExcept if section 10 or 16 applies, for the purposes of the fuel charge system and applying subsection 38(1) of the Act in respect of the adjustment day that is January 1, 2020, paragraph (a) of the description of B in that subsection is adapted as follows:if the listed province is Alberta, zero, andSOR/2023-62, s. 7
July 1, 2023 — Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and LabradorExcept if section 10 or 16 applies, for the purposes of the fuel charge system and applying subsection 38(1) of the Act in respect of the adjustment day that is July 1, 2023, paragraph (a) of the description of B in that subsection is adapted as follows:if the listed province is Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, zero, andSOR/2023-129, s. 5SOR/2023-130, s. 2
Rates of Charge
Prescribed condition — rates after March 31, 2023For the purposes of paragraph (b) of the definition rate in section 3 of the Act, the rate in respect of a type of fuel, or in respect of combustible waste, for a listed province at a particular time that is after March 31, 2023 is equal to the rate that is set out in whichever column of Table 5 in Schedule 2 to the Act is applicable for the period that includes the particular time and that is opposite that type of fuel or combustible waste, as the case may be, set out in column 2 of that Table.Exception — Yukon and NunavutDespite subsection (1), for the purposes of paragraph (b) of the definition rate in section 3 of the Act, the rate in respect of a type of fuel for a listed province at a particular time that is after March 31, 2023 is equal to zero dollars per litre ifthe listed province is Yukon or Nunavut; andthe type of fuel is aviation gasoline or aviation turbo fuel.SOR/2023-62, s. 8
Registered Specified Rail Carriers
Prescribed persons — rail carriersA person listed in the schedule is prescribed for the purposes of paragraph 62(1)(b) of the Act.
Rebates
Rebate — fuel exported by non-residentFor the purposes of section 48 of the Act, if at a particular time a quantity of fuel is exported by a person that is not resident in Canada and not registered for the purposes of Part 1 of the Act and if the quantity of fuel was delivered at an earlier time to the person in a listed province by a registered distributor in respect of that type of fuel, the Minister must pay a rebate to the registered distributor in respect of the quantity of fuel, the listed province and the reporting period of the registered distributor that includes the particular time ifa charge under section 17 of the Act was payable by the registered distributor at the earlier time in respect of the quantity of fuel and the listed province and that charge was taken into account in the determination of the net charge for the reporting period of the registered distributor that includes the earlier time;during the period that begins at the earlier time and ends at the particular time, the quantity of fuel is not further processed, transformed or altered in Canada except to the extent reasonably necessary or incidental to its transportation; andthe person provides to the registered distributor, and the registered distributor retains, evidence satisfactory to the Minister of the exportation of the quantity of fuel by the person.Amount of rebateFor the purposes of section 48 of the Act, the amount of the rebate under subsection (1) is equal to the amount of the charge referred to in paragraph (1)(a).Non-applicationThe rebate under subsection (1) is not payable to the extent that the fuel is exported in a supply tank of a vehicle.Non-applicationThe rebate under subsection (1) is not payable if the type of fuel is gasoline, kerosene, light fuel oil or propane and the quantity of the fuel that is exported otherwise than in a supply tank of a vehicle does not exceed 1000 L.SOR/2019-265, s. 3
Rebate — fuel removed from listed provinceFor the purposes of section 48 of the Act, if a quantity of fuel is, at a particular time, removed from a listed province and brought into another province by a person that is neither registered nor required to be registered as a distributor in respect of that type of fuel and if the quantity of fuel was delivered in the listed province at an earlier time to the person by a registered distributor in respect of that type of fuel, the Minister must pay a rebate to the registered distributor in respect of the quantity of fuel, the listed province and the reporting period of the registered distributor that includes the particular time if the following conditions are met:a charge under section 17 of the Act was payable by the registered distributor at the earlier time in respect of the quantity of fuel and the listed province and that charge was taken into account in the determination of the net charge for the reporting period of the registered distributor that includes the earlier time;during the period that begins at the earlier time and ends at the particular time, the quantity of fuel is not further processed, transformed or altered in the listed province except to the extent reasonably necessary or incidental to its transportation;if the other province is a listed province, a charge under section 19 or 20 of the Act was payable by the person at the particular time in respect of the quantity of fuel and the other province and that charge was taken into account in the determination of the net charge for the reporting period of the person that includes the particular time; andthe person provides to the registered distributor, and the registered distributor retains, evidence satisfactory to the Minister that the quantity of fuel was removed at the particular time from the listed province and that the conditions in paragraph (b) and, if applicable, paragraph (c) are met.Amount of rebateFor the purposes of section 48 of the Act, the amount of the rebate under subsection (1) is equal to the amount of the charge referred to in paragraph (1)(a).Non-application — supply tankThe rebate under subsection (1) is not payable to the extent that the fuel is removed from a listed province in a supply tank of a vehicle.Non-application — small quantityThe rebate under subsection (1) is not payable if the type of fuel is gasoline, kerosene, light fuel oil or propane and the quantity of the fuel that is removed from a listed province otherwise than in a supply tank of a vehicle does not exceed 1000 L.SOR/2023-62, s. 9
Fishers
Prescribed listed provinces — fishersFor the purposes of subparagraph 17(2)(a)(iii.1) of the Act, the following listed provinces are prescribed:Ontario;Nova Scotia;New Brunswick;Manitoba;Prince Edward Island;Saskatchewan;Alberta;Newfoundland and Labrador;Yukon; andNunavut.SOR/2019-265, s. 3SOR/2019-265, s. 5SOR/2020-261, s. 5SOR/2023-62, s. 10SOR/2023-129, s. 6SOR/2023-130, s. 3
Greenhouse Operators
Charge — diversion by greenhouse operatorFor the purposes of section 26 of the Act, if at any time fuel that is qualifying greenhouse fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a greenhouse operator and an exemption certificate referred to in subsection 9(1) applies in respect of the delivery in accordance with section 36 of the Act, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under subsection (6) to the extent that, at a later time, the fuel isused by the particular person in the listed province otherwise than in eligible greenhouse activities; ordelivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act.When charge payableFor the purposes of section 26 of the Act, the charge referred to in subsection (1) becomes payable at the later time referred to in that subsection.Charge not payableFor the purposes of section 27 of the Act, the charge referred to in subsection (1) is not payable if the particular person is not, at the later time referred to in that subsection, a greenhouse operator or if a charge is payable under section 37 of the Act in respect of the fuel.Charge — ceasing to be a greenhouse operatorFor the purposes of section 26 of the Act, if at any time fuel that is qualifying greenhouse fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a greenhouse operator, if an exemption certificate referred to in subsection 9(1) applies in respect of the delivery in accordance with section 36 of the Act and if the particular person ceases, at a later time, to be a greenhouse operator, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under subsection (6) to the extent that, at the later time, the fuel is held in the listed province by the particular person. The charge becomes payable at the later time.Charge not payableFor the purposes of section 27 of the Act, the charge referred to in subsection (4) is not payable ifat the later time referred to in that subsection, the particular person is registered as a distributor in respect of that type of fuel;at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person; ora charge is payable under section 37 of the Act in respect of the fuel.Amount of chargeFor the purposes of section 26 of the Act, the amount of the charge payable under subsection (1) or (4) in respect of the fuel and the listed province is equal to the amount determined by the formula:A × B × 0.8whereAis the quantity of the fuel in respect of which the charge becomes payable; andBis the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable.SOR/2019-265, s. 3
Exemption certificate — greenhouse operatorFor the purposes of subparagraph 36(1)(b)(viii) of the Act, a greenhouse operator is a prescribed person and the prescribed circumstances are that the fuel is for use exclusively in eligible greenhouse activities.SOR/2019-265, s. 3
Application — delivery to greenhouse operatorFor the purposes of subsection 40(3) of the Act, the amount of a charge in respect of fuel and a listed province payable under subsection 17(1) of the Act is to be determined in accordance with this section ifthe fuel is a qualifying greenhouse fuel;the other person referred to in subsection 17(1) of the Act is a greenhouse operator at the particular time referred to in that subsection;an exemption certificate applies in respect of the delivery referred to in subsection 17(1) of the Act in accordance with section 36 of the Act; andthe exemption certificate includes a declaration by the other person that the other person is a greenhouse operator and that the fuel is for use exclusively in eligible greenhouse activities.Amount of chargeIf subsection (1) applies, the amount of the charge payable in respect of the fuel and the listed province is equal to the amount determined by the formula:A × B × 0.2whereAis the quantity of the fuel in respect of which the charge becomes payable; andBis the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable.SOR/2019-265, s. 3
Amount of charge — adjustment dayFor the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of fuel that is a qualifying greenhouse fuel and that is held at the beginning of an adjustment day in a listed province by a person that is a greenhouse operator, the formula in that subsection and the descriptions in that formula are adapted as follows:[A − (0.8 × B)] × (C − D)whereAis the quantity of the fuel;Bis the quantity of the fuel that was delivered to the person by a registered distributor in respect of that type of fuel and in respect of which an exemption certificate referred to in subsection 9(1) of the Fuel Charge Regulations applies in respect of the delivery in accordance with section 36;Cis the rate in respect of fuel of that type for the listed province applicable on the adjustment day; andDiszero, ifthe adjustment day is commencement day,the adjustment day is July 1, 2019 and the listed province is Yukon or Nunavut,the adjustment day is January 1, 2020 and the listed province is Alberta, orthe adjustment day is July 1, 2023 and the listed province is Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, andthe rate in respect of fuel of that type for the listed province applicable on the day before the adjustment day, in any other case.SOR/2019-265, s. 3SOR/2023-62, s. 11SOR/2023-129, s. 7SOR/2023-130, s. 4
Registration — delivery to greenhouse operatorFor the purposes of paragraph 55(3)(c) of the Act, a person may apply under subsection 55(3) of the Act to be registered as a distributor in respect of a type of fuel that is a qualifying greenhouse fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to a greenhouse operator.SOR/2019-265, s. 3
Remote Power Plant Operators
Charge not payable — remote power plant operatorFor the purposes of subparagraph 17(2)(a)(iv) of the Act, a charge is not payable in respect of fuel that is a qualifying power plant fuel if the fuel is delivered by a registered distributor in respect of that type of fuel to a remote power plant operator and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act.SOR/2019-265, s. 3
Charge — diversion by remote power plant operatorFor the purposes of section 26 of the Act, if at any time fuel that is a qualifying power plant fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a remote power plant operator and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under section 40 of the Act to the extent that, at a later time, the fuel isused by the particular person in the listed province otherwise than in the operation of a remote power plant or otherwise than at the location of a remote power plant; ordelivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act.When charge payableFor the purposes of section 26 of the Act, the charge referred to in subsection (1) becomes payable at the later time referred to in that subsection.Charge not payableFor the purposes of section 27 of the Act, the charge referred to in subsection (1) is not payable if the particular person is not, at the later time referred to in that subsection, a remote power plant operator or if a charge is payable under section 37 of the Act in respect of the fuel.Charge — ceasing to be a remote power plant operatorFor the purposes of section 26 of the Act, if at any time fuel that is a qualifying power plant fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a remote power plant operator, if an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act and if the particular person ceases, at a later time, to be a remote power plant operator, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under section 40 of the Act to the extent that, at the later time, the fuel is held in the listed province by the particular person. The charge becomes payable at the later time.Charge not payableFor the purposes of section 27 of the Act, the charge referred to in subsection (4) is not payable ifat the later time referred to in that subsection, the particular person is registered as a distributor in respect of that type of fuel;at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person; ora charge is payable under section 37 of the Act in respect of the fuel.SOR/2019-265, s. 3
Charge not payable — remote power plant operatorFor the purposes of section 27 of the Act, no charge is payable under subsection 18(1) of the Act in respect of fuel used by a person if the person is a remote power plant operator, the fuel is a qualifying power plant fuel and the fuel is used at the location of a remote power plant in the operation of the remote power plant.SOR/2019-265, s. 3
Exemption certificate — remote power plant operatorFor the purposes of subparagraph 36(1)(b)(viii) of the Act, a remote power plant operator is a prescribed person and the prescribed circumstances are that the fuel is for use exclusively at the location of a remote power plant in the operation of the remote power plant.SOR/2019-265, s. 3
Amount of charge — adjustment daySubject to section 31, for the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of fuel that is a qualifying power plant fuel and that is held at the beginning of an adjustment day in a listed province by a person that is a remote power plant operator, the formula in that subsection and the descriptions in that formula are adapted as follows:(A − B) × (C − D)whereAis the quantity of the fuel;Bis the quantity of the fuel that was delivered to the person by a registered distributor in respect of that type of fuel and in respect of which an exemption certificate applies in respect of the delivery in accordance with section 36;Cis the rate in respect of fuel of that type for the listed province applicable on the adjustment day; andDiszero, ifthe adjustment day is commencement day,the adjustment day is July 1, 2019 and the listed province is Yukon or Nunavut,the adjustment day is January 1, 2020 and the listed province is Alberta, orthe adjustment day is July 1, 2023 and the listed province is Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, andthe rate in respect of fuel of that type for the listed province applicable on the day before the adjustment day, in any other case.SOR/2019-265, s. 3SOR/2023-62, s. 12SOR/2023-129, s. 8SOR/2023-130, s. 5SOR/2024-282, s. 2
Registration — delivery to remote power plant operatorFor the purposes of paragraph 55(3)(c) of the Act, a person may apply under subsection 55(3) of the Act to be registered as a distributor in respect of a type of fuel that is a qualifying power plant fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to a remote power plant operator.SOR/2019-265, s. 3
Farmers
Travel between farms and cardlock facilitiesFor the purposes of paragraph (c) of the definition eligible farming activity in section 3 of the Act, a prescribed activity is the operation of eligible farming machinery for the purposes of travelling between a farm and a cardlock facility to obtain qualifying farming fuel.SOR/2019-265, s. 3
Exemption certificate — delivery at cardlock facilitiesFor the purposes of subparagraph 36(1)(b)(viii) of the Act, a farmer is a prescribed person and the prescribed circumstances are that the location at which the fuel is delivered is a cardlock facility, that the fuel is for use exclusively in the operation of eligible farming machinery or of an auxiliary component of eligible farming machinery and that all or substantially all of the fuel is for use in the course of eligible farming activities.SOR/2019-265, s. 3
Registration — delivery to farmer at cardlockFor the purposes of paragraph 55(3)(c) of the Act, a person may apply under subsection 55(3) of the Act to be registered as a distributor in respect of a type of fuel that is a qualifying farming fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to a farmer at a cardlock facility.SOR/2019-265, s. 3
Annual Net Fuel Adjustment — Rail Carriers
Definition of specified yearFor the purposes of sections 33, 35, 40, 47 and 52 of the Act, as adapted by section 22, specified year means a period of 12 months beginning on April 1st.SOR/2019-265, s. 3
Adaptation — timing of adjustmentFor the purposes of the fuel charge system,section 33 of the Act is adapted so that a reference to “calendar year” in that section is to be read as “specified year”;section 35 of the Act is adapted so thata reference to “calendar year” in that section is to be read as “specified year”, andthe reference to “June 30” in that section is to be read as “September 30”;paragraph (a) of the description of B in subsection 40(1) of the Act is adapted so thata reference to “calendar year” in that paragraph is to be read as “specified year”, andthe reference to “December 31” in that paragraph is to be read as “March 31”;section 47 of the Act is adapted so thatthe reference to “calendar year” in subsection (1) is to be read as “specified year”, andthe reference to “December 31 of the calendar year” in the description of B in subsection (2) is to be read as “March 31 of the specified year”; andparagraph 52(c) of the Act is adapted so thatthe reference to “calendar year” in the portion of that paragraph before subparagraph (i) is to be read as “specified year”, anda reference to “June 30 of the year following the particular calendar year” in subparagraphs (i) and (ii) is to be read as “September 30 of the specified year following the particular specified year”.SOR/2019-265, s. 3
Covered Facilities
Person responsible for a facilityFor the purposes of this Part, a person responsible for a facility is a person referred to in paragraph 24(c) in respect of the facility.SOR/2019-265, s. 4
Prescribed covered facilityFor the purposes of paragraph (b) of the definition covered facility in section 3 of the Act, one or more sites including structures and equipment situated at those sites (referred to in this Part as a “facility”) is a prescribed facility ifthe facility is located entirely in one of the following provinces:Ontario,Nova Scotia,New Brunswick,Saskatchewan,Alberta, orNewfoundland and Labrador;all parts of the facility function as a single integrated site;all parts of the facility have at least one owner or operator in common;the facility is subject to a provincial output-based performance standards system relating to a provincial pricing mechanism for greenhouse gas emissions; anda statement referred to in subsection 25(2) has been issued confirming that the condition described in paragraph (d) in respect of the facility is met and no subsequent statement referred to in subsection 25(6) has been issued indicating that this condition is no longer met.SOR/2019-265, s. 4SOR/2023-62, s. 13SOR/2023-129, s. 9SOR/2023-130, s. 6
Application for determinationA person responsible for a facility located in a province referred to in paragraph 24(a) may apply to the Minister of the Environment for a determination of whether the condition in paragraph 24(d) is met in respect of the facility. The person must provide to that Minister the information in respect of the facility necessary for that Minister to determine if that condition is met in respect of the facility and any other information in respect of the facility that that Minister considers relevant for the purposes of this Part.Statement in writingOn receipt of the application referred to in subsection (1), the Minister of the Environment must, with all due dispatch, examine the application and issue a statement in writing to the person confirming whether or not the condition in paragraph 24(d) is met in respect of the facility for the purposes of the fuel charge system.Ceasing to be a person responsibleIf a statement referred to in subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility has been issued to a person, the person must without delay notify the Minister of the Environment in writing when the person ceases to be a person responsible for the facility.Change in respect of a facilityIf a statement has been issued to a person under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility, if no subsequent statement referred to in subsection (6) has been issued indicating that this condition is no longer met and if there is a change in respect of the facility that could materially affect either the boundary of any site of the facility or a new determination under subsection (2) in respect of the facility if such a determination were made, then the person must without delay provide in writing to the Minister of the Environment updated information in respect of that change and any other information in respect of the facility that that Minister considers relevant for the purposes of this Part.Information requestA person to which a statement was issued under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility and to which no subsequent statement referred to in subsection (6) has been issued indicating that this condition is no longer met must without delay provide to the Minister of the Environment in writing any information in respect of the facility that is relevant for the purposes of this Part, upon request by that Minister.Conditions no longer metIf a statement has been issued to a person under subsection (2) confirming that the condition in paragraph 24(d) is met in respect of a facility and the facility ceases to meet that condition, the Minister of the Environment must, with all due dispatch, issue to the person a statement in writing indicating that that condition is no longer met.Non-application after March 2025Subsections (3), (4) and (6) do not apply after March 2025.Non-application after September 2025Subsections (1), (2) and (5) do not apply after September 2025.SOR/2019-265, s. 4SOR/2023-62, s. 14SOR/2025-107, s. 3
Covered facility of a personFor the purposes of paragraph 5(b) of the Act, a person meets prescribed conditions in respect of a covered facility if the facility is a prescribed facility under section 24 and a statement referred to in subsection 25(2) has been issued to the person in respect of the facility.SOR/2019-265, s. 4
Emitter — registration permittedFor the purposes of paragraph 57(1)(b) of the Act, a facility is a prescribed facility and a person is a prescribed person in respect of the facility if the facility is a prescribed facility under section 24 and a statement referred to in subsection 25(2) has been issued to the person in respect of the facility.SOR/2019-265, s. 4
Combustible waste burned at covered facilityFor the purposes of section 27 of the Act, no charge is payable under section 25 of the Act in respect of combustible waste that is burned in a listed province by a person if the person is a registered emitter and the combustible waste is burned at a covered facility.SOR/2023-62, s. 15
Eligible Heating Activities After November 8, 2023 and Before April 2027
Charge not payable — delivery for eligible heating activitiesFor the purposes of section 27 of the Act, no charge is payable under subsection 17(1) of the Act in respect of a quantity of light fuel oil that is delivered by a registered distributor in respect of light fuel oil to a person if the light fuel oil is for use exclusively in eligible heating activities, the person is not a registered distributor in respect of light fuel oil and the quantity of light fuel oil is delivered to the person after November 8, 2023 but before April 2027.SOR/2024-282, s. 3
Charge — diversion from eligible heating activitiesFor the purposes of section 26 of the Act, if at any time light fuel oil is delivered in a listed province by a registered distributor in respect of light fuel oil to a person and no charge is payable in respect of the delivery of the light fuel oil because of section 29, the person must pay a charge in respect of the light fuel oil and the listed province in the amount determined under section 40 of the Act to the extent that, at a later time, the light fuel oil isused by the person in the listed province otherwise than in eligible heating activities; ordelivered by the person to another person unless the other person is the registered distributor and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act.When charge payableFor the purposes of section 26 of the Act, the charge referred to in subsection (1) becomes payable at the later time referred to in that subsection.SOR/2024-282, s. 3
Amount of charge — adjustment day before April 2, 2027For the purposes of the fuel charge system and of applying subsection 38(1) of the Act in respect of light fuel oil that is held in a listed province by a person at the beginning of an adjustment day that is after November 8, 2023 and before April 2, 2027, the formula in that subsection and the descriptions in that formula are adapted as follows:[(A − B) − C] × (D − E)whereAis the quantity of the fuel;Bis the quantity of the fuel that is held by the person for use exclusively in eligible heating activities;Cisif the person is a remote power plant operator, the quantity of the fuel thatwas delivered to the person by a registered distributor in respect of that type of fuel and in respect of which an exemption certificate applies in respect of the delivery in accordance with section 36, andis not included in the determination of B, andin any other case, zero;Dis the rate in respect of fuel of that type for the listed province applicable on the adjustment day; andEis the rate in respect of fuel of that type for the listed province applicable on the day before the adjustment day.SOR/2024-282, s. 3
Registration — delivery for eligible heating activitiesFor the purposes of paragraph 55(3)(c) of the Act, a person may apply before April 2027 under subsection 55(3) of the Act to be registered as a distributor in respect of light fuel oil if the person carries on the business of selling, delivering or distributing light fuel oil and, in the ordinary course of that business, delivers in a listed province light fuel oil that is for use in eligible heating activities.SOR/2024-282, s. 3
Registration and Returns after March 2025
No requirement to register — distributorFor the purposes of subsection 55(4) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a distributor in respect of a type of fuel, section 55 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — importerFor the purposes of subsection 56(4) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as an importer in respect of a type of fuel, section 56 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — emitterFor the purposes of subsection 57(2) of the Act, if a person is, on March 31, 2025, not registered for the purposes of Part 1 of the Act as an emitter, section 57 of the Act does not apply to the person after March 2025.SOR/2025-107, s. 4
No requirement to register — userFor the purposes of subsection 58(2) of the Act, if a person is, on March 31, 2025, not registered for the purposes of Part 1 of the Act as a user in respect of a type of fuel, section 58 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — user of combustible wasteFor the purposes of subsection 59(3) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a user in respect of combustible waste, section 59 of the Act does not apply to the person in respect of combustible waste after March 2025.SOR/2025-107, s. 4
No requirement to register — air carrierFor the purposes of subsection 60(7) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as an air carrier or specified air carrier in respect of a type of fuel, section 60 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — marine carrierFor the purposes of subsection 61(7) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a marine carrier or specified marine carrier in respect of a type of fuel, section 61 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — rail carrierFor the purposes of subsection 62(5) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a rail carrier or specified rail carrier in respect of a type of fuel, section 62 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
No requirement to register — road carrierFor the purposes of subsection 63(5) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a road carrier in respect of a type of fuel, section 63 of the Act does not apply to the person in respect of that type of fuel after March 2025.SOR/2025-107, s. 4
Registrations cancelled — November 1, 2025For the purposes of the application of the fuel charge system, despite any provision of Part 1 of the Act, every registration under Division 4 of that Part is cancelled on November 1, 2025.SOR/2025-107, s. 4
No requirement to fileFor the purposes of subsection 69(4) of the Act, a reporting period of a person is a prescribed reporting period and a return for the reporting period is not required to be filed ifthe reporting period begins after March 2025; andit is the case thatno charge becomes payable by the person in the reporting period, orthe amount of each charge that becomes payable by the person in the reporting period is equal to zero.SOR/2025-107, s. 4
(Section 4)Canadian National Railway CompanyCompagnie des chemins de fer nationaux du CanadaCanadian Pacific Railway CompanyCompagnie de chemin de fer Canadien PacifiqueVIA Rail Canada Inc.VIA Rail Canada Inc.RELATED PROVISIONS — 2018, c. 12, s. 187(2)
Authority and Statutory Instruments ActThe Fuel Charge Regulations, as made by subsection (1), are deemedto have been made under section 166 of the Greenhouse Gas Pollution Pricing Act as enacted by section 186 of this Act;for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; andto have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.
 — SOR/2023-62, s. 18(4)
Section 9 applies in respect of fuel that is removed from a listed province after August 9, 2022 if the fuel was delivered by a registered distributor after that date.
 — SOR/2023-62, s. 18(7)
Section 15 applies in respect of combustible waste burned after August 9, 2022.
SOR/2025-1072025-03-15SOR/2024-2822024-12-16SOR/2023-1292023-07-01SOR/2023-1302023-07-01SOR/2023-1292023-06-19SOR/2023-1302023-06-19SOR/2023-622023-04-01SOR/2023-622023-03-27SOR/2020-2612020-12-04SOR/2019-2652019-07-01