Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — bringing into a listed province

• 19 (1) Subject to this Part, every person that brings, at a particular time, fuel into a listed province from a place in Canada 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 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.

• Marginal note:Charge — importation

  (2) Subject to this Part, every person that imports, at a particular time, fuel at a location 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 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.

• Marginal note:Non-application

  (3) Subsections (1) and (2) do not apply, in respect of a type of fuel, to a person that is a registered distributor in respect of that type of fuel.

• Marginal note:Charge not payable — supply tanks

  (4) The charge under subsection (1) or (2) is not payable if the fuel is brought in or imported in a supply tank of a vehicle and the fuel is for use in the operation of

  • (a) the vehicle;

  • (b) an auxiliary component of the vehicle; or

  • (c) an auxiliary component of another vehicle attached to the vehicle.

• Marginal note:Exception

  (5) Subsection (4) does not apply to fuel that is brought into a listed province, or imported at a location in a listed province, by a person

  • (a) if the fuel is transported in a supply tank of a specified commercial vehicle of the person, the fuel is a type of qualifying motive fuel and the person

    • (i) is a registered emitter or is, in respect of that type of fuel, a registered importer or a registered user, and

    • (ii) is required to be registered under Division 4 of this Part as a road carrier in respect of that type of fuel but is not so registered;

  • (b) if the fuel is brought in or imported in a supply tank of a locomotive and the person is an interjurisdictional rail carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier;

  • (c) to the extent that the fuel is brought in or imported in a supply tank of an aircraft for use in a covered air journey in respect of the listed province, if the person is an interjurisdictional air carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier; or

  • (d) to the extent that the fuel is brought in or imported in a supply tank of a vessel for use in a covered marine journey in respect of the listed province, if the person is an interjurisdictional marine carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier.