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A number of operator-members have been contacted recently about a registration requirement under the new CRA Fuel Charge Program – effective, as-of April 1 2019. If you have not already done so, please make reference to the Act, and the following links to determine if the requirement to register applies to your operation.

The information below is provided for reference purposes only. It does not replace the related provisions of the Greenhouse Gas Pollution Pricing Act or its regulations. Should there be any discrepancy between the information set out below, and that contained in the Act or its regulations, the legislative provisions apply. 

Information on the fuel charge under the Greenhouse Gas Pollution Pricing Act

Fuel Charge Program Info Sheet

Carbon Pollution Pricing – What You Need to Know

Fuel Charge Relief

In certain circumstances, qualifying operators may be able to benefit from partial or full relief of the fuel charge at the time of delivery if you provide an exemption certificate to the person who delivers the fuel to you. read more

The Act received Royal Assent on June 21, 2018 and is composed of 2 key parts.

All legislative references are to the Act, unless otherwise stated.

Some helpful definitions (French link available in the upper right corner of each page):

Part 1

Part 1, administered by the Canada Revenue Agency (CRA), applies a charge on 21 types of fuel and combustible waste starting in April 2019.

The federal system applies in provinces and territories where a provincial or territorial carbon pricing mechanism has not been put into place or the mechanism does not meet the national criteria. On October 23, 2018, the Government of Canada proposed a list of provinces and territories that will be subject to the federal system. The federal fuel charge is proposed to apply in Manitoba, New Brunswick, Ontario and Saskatchewan beginning April 1, 2019 and in Nunavut and the Yukon beginning July 1, 2019.

Part 2

Part 2, administered by Environment and Climate Change Canada (ECCC), introduces an output-based pricing system (OBPS) for industrial facilities starting in January 2019.

Only Part I is likely to apply to air carriers.

If you have questions, you may contact the CRA phone line at 1-866-330-3304 or

R.N.(Ron) Murarka
Excise Duties and Taxes
R.N.(Ron) Murarka
Excise Duties and Taxes Auditor (Acting)
Vancouver Tax Services Office
Canada Revenue Agency
LPRA 468 TA-03
9755 King George Boulevard
Surrey, B.C.   V3T 5E1
Telephone: (778) 374-8254
Facsimule: (604) 658-8660
E-Mail:   Ron.Murarka@cra.gc.ca