Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — delivery by registered distributor

• 17 (1) Subject to this Part, a particular registered distributor in respect of a type of fuel that delivers, at a particular time, fuel of that type in a listed province to another person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.

• Marginal note:Charge not payable

  (2) The charge under subsection (1) is not payable if

  • (a) the particular registered distributor delivers the fuel in the listed province to another person that is

    • (i) in respect of that type of fuel, a registered distributor, a registered specified air carrier, a registered specified marine carrier, a registered specified rail carrier or a registered user,

    • (ii) a registered emitter,

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

    • (iii.1) a fisher, if the fuel is a qualifying fishing fuel and the listed province is prescribed, or

    • (iv) a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, if prescribed circumstances exist; and

  • (b) an exemption certificate applies in respect of the delivery in accordance with section 36.

• Marginal note:Charge not payable — ships’ stores

  (3) The charge under subsection (1) is not payable if the fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations.