Fuel Charge Regulations (2018, c. 12, s. 187)

Marginal note:Registration — delivery for eligible heating activities

32 For the purposes of paragraph 55(3)(c) of the Act, a person may apply before April 2027 under subsection 55(3) of the Act to be registered as a distributor in respect of light fuel oil if the person carries on the business of selling, delivering or distributing light fuel oil and, in the ordinary course of that business, delivers in a listed province light fuel oil that is for use in eligible heating activities.

PART 11Registration and Returns after March 2025

Marginal note:No requirement to register — distributor

33 For the purposes of subsection 55(4) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a distributor in respect of a type of fuel, section 55 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — importer

34 For the purposes of subsection 56(4) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as an importer in respect of a type of fuel, section 56 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — emitter

35 For the purposes of subsection 57(2) of the Act, if a person is, on March 31, 2025, not registered for the purposes of Part 1 of the Act as an emitter, section 57 of the Act does not apply to the person after March 2025.

Marginal note:No requirement to register — user

36 For the purposes of subsection 58(2) of the Act, if a person is, on March 31, 2025, not registered for the purposes of Part 1 of the Act as a user in respect of a type of fuel, section 58 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — user of combustible waste

37 For the purposes of subsection 59(3) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a user in respect of combustible waste, section 59 of the Act does not apply to the person in respect of combustible waste after March 2025.

Marginal note:No requirement to register — air carrier

38 For the purposes of subsection 60(7) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as an air carrier or specified air carrier in respect of a type of fuel, section 60 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — marine carrier

39 For the purposes of subsection 61(7) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a marine carrier or specified marine carrier in respect of a type of fuel, section 61 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — rail carrier

40 For the purposes of subsection 62(5) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a rail carrier or specified rail carrier in respect of a type of fuel, section 62 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:No requirement to register — road carrier

41 For the purposes of subsection 63(5) of the Act, if a person is, on March 31, 2025, neither registered nor required to be registered for the purposes of Part 1 of the Act as a road carrier in respect of a type of fuel, section 63 of the Act does not apply to the person in respect of that type of fuel after March 2025.

Marginal note:Registrations cancelled — November 1, 2025

42 For the purposes of the application of the fuel charge system, despite any provision of Part 1 of the Act, every registration under Division 4 of that Part is cancelled on November 1, 2025.

Marginal note:No requirement to file

43 For the purposes of subsection 69(4) of the Act, a reporting period of a person is a prescribed reporting period and a return for the reporting period is not required to be filed if

• (a) the reporting period begins after March 2025; and

• (b) it is the case that

  • (i) no charge becomes payable by the person in the reporting period, or

  • (ii) the amount of each charge that becomes payable by the person in the reporting period is equal to zero.