Greenhouse Gas Pollution Pricing Act

Marginal note:Application

• 20 (1) This section does not apply, in respect of a type of fuel, to a person that is

  • (a) a registered distributor in respect of that type of fuel;

  • (b) a registered importer in respect of that type of fuel;

  • (c) a registered specified air carrier or registered air carrier in respect of that type of fuel;

  • (d) a registered specified marine carrier or registered marine carrier in respect of that type of fuel;

  • (e) a registered specified rail carrier or registered rail carrier in respect of that type of fuel;

  • (f) a registered emitter; or

  • (g) a registered user in respect of that type of fuel.

• Marginal note:Charge — bringing into a listed province

  (2) 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. The charge becomes payable at the particular time.

• Marginal note:Charge — importation

  (3) 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. The charge becomes payable at the particular time.

• Marginal note:Application of Customs Act

  (4) The charge under subsection (3) is to be paid and collected under the Customs Act, and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the charge were a customs duty levied on the fuel under the Customs Tariff and, for those purposes, the Customs Act, with any modification that the circumstances require, applies subject to this Part.

• Marginal note:Charge not payable — small quantities

  (5) A charge under subsection (2) or (3) is not payable if the fuel is brought in or imported otherwise than in a supply tank of a vehicle, the fuel is gasoline, kerosene, light fuel oil or propane and the quantity of the fuel does not exceed 200 L.

• Marginal note:Charge not payable — supply tanks

  (6) A charge under subsection (2) or (3) 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 — supply tanks

  (7) Subsection (6) does not apply

  • (a) if the person is required to be registered under Division 4 of this Part as a specified air carrier or air carrier in respect of that type of fuel but is not so registered;

  • (b) if the person is required to be registered under Division 4 of this Part as a specified marine carrier or marine carrier in respect of that type of fuel but is not so registered;

  • (c) if the person is required to be registered under Division 4 of this Part as a specified rail carrier or rail carrier in respect that type of fuel but is not so registered;

  • (d) if the fuel is in a supply tank of a specified commercial vehicle and the person is required to be registered under Division 4 of this Part as a road carrier in respect of that type fuel but is not so registered;

  • (e) if the person is an interjurisdictional rail carrier in respect of that type of fuel and the fuel is brought in or imported in a supply tank of a locomotive;

  • (f) 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; or

  • (g) 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.