Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — use by registered distributor

• 18 (1) Subject to this Part, every registered distributor in respect of a type of fuel that uses, at a particular time, fuel of that type in a listed province 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:Deemed use — supply tank

  (2) For the purposes of subsection (1), if a registered distributor in respect of a type of fuel transfers fuel of that type at a particular time into a supply tank of a vehicle (other than a specified commercial vehicle) of the registered distributor at a particular location and

  • (a) if the particular location is in a listed province, the registered distributor is deemed to use the fuel at the particular time in the listed province; and

  • (b) if the particular location is not in a listed province, the registered distributor is deemed to use the fuel at the particular time otherwise than in a listed province.

• Marginal note:Exception

  (3) Subsection (2) does not apply if the registered distributor is also a registered emitter and the particular location is a covered facility of the registered distributor.

• Marginal note:Charge not payable — used at a covered facility

  (4) The charge under subsection (1) is not payable to the extent that the fuel is used by the registered distributor at a covered facility of the registered distributor if the registered distributor is also a registered emitter.

• Marginal note:Charge not payable — used in a non-covered activity

  (5) The charge under subsection (1) is not payable to the extent that the fuel is used in a non-covered activity.