Fuel Charge Regulations (2018, c. 12, s. 187)

Marginal note:Amount of charge — adjustment day before April 2, 2027

31 For 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)

where

A

is the quantity of the fuel;

B

is the quantity of the fuel that is held by the person for use exclusively in eligible heating activities;

C

is

• (a) if the person is a remote power plant operator, the quantity of the fuel that

  • (i) 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, and

  • (ii) is not included in the determination of B, and

• (b) in any other case, zero;

D

is the rate in respect of fuel of that type for the listed province applicable on the adjustment day; and

E

is the rate in respect of fuel of that type for the listed province applicable on the day before the adjustment day.

Marginal note:Registration — delivery for eligible heating activities

32 For 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.