Greenhouse Gas Pollution Pricing Act

Marginal note:Charge — diversion by registered user

• 23 (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a registered user in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular 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 to the extent that the fuel is, at a later time,

  • (a) used by the particular person in the listed province otherwise than in a non-covered activity; or

  • (b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.

• Marginal note:When charge payable

  (2) The charge under subsection (1) becomes payable at the later time referred to in that subsection.

• Marginal note:Charge not payable

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

  • (a) at the later time referred to in that subsection, the particular person is not a registered user;

  • (b) a charge is payable under section 37 in respect of the fuel; or

  • (c) prescribed circumstances exist or prescribed conditions are met.

• Marginal note:Charge — ceasing to be registered user

  (4) Subject to this Part, if at any time fuel is delivered in a listed province to a particular person by a registered distributor in respect of that type of fuel, if the particular person is a registered user in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the particular person’s registration as a user, the particular 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 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.

• Marginal note:Charge not payable

  (5) The charge under subsection (4) is not payable if

  • (a) at the later time referred to in that subsection, the Minister registers the particular person as a distributor in respect of that type of fuel;

  • (b) at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person;

  • (c) a charge is payable under section 37 in respect of the fuel; or

  • (d) prescribed circumstances exist or prescribed conditions are met.