Fuel Importers Reporting Requirements under the Greenhouse Gas Pollution Pricing Act

Canada Revenue Agency (CRA) has published fuel charge notice FN4 Importers Under the Greenhouse Gas Pollution Pricing Act

This notice provides information on registration, filing, and reporting requirements to persons that are required to register, or that choose to register, as importers under Part 1 of the Greenhouse Gas Pollution Pricing Act.

Persons that import fuel from outside Canada or that bring fuel from a place in Canada into the proposed listed provinces of Manitoba, New Brunswick, Ontario, Saskatchewan on or after April 1, 2019, as proposed, or into the proposed listed provinces of Nunavut or Yukon on or after July 1, 2019, as proposed, should carefully review the information contained in this notice since a clear understanding of the legislative provisions is key to remaining compliant with the Act. A person can be an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind.

The Canada Revenue Agency (CRA) will be responsible for administering and enforcing the fuel charge component of the federal system.

Persons that import fuel into Canada at a location in a listed province or that bring fuel into a listed province from a place in Canada should carefully review the information included in this notice and should also familiarize themselves with the Act, its regulations and other related notices. They may also contact the CRA for additional information and clarification.

Under section 126 of the Greenhouse Gas Pollution Act, a person that is required to be registered as an importer but does not apply for registration as and when required is liable to pay a penalty of $2,000.

For more information on the other types of registration under the Act and the registration process, refer to Fuel Charge Notice FCN1, Registration Under the Greenhouse Gas Pollution Pricing Act.