On April 1, 2019, the Greenhouse Gas Pollution Pricing
Act (the "Act") came into force in
Manitoba, New Brunswick, Ontario and Saskatchewan, and it will come
into force on July 1, 2019 for each of Nunavut and the Yukon (the
"Listed Provinces"). The Act does not
apply to the other provinces, which have implemented other carbon
pricing mechanisms acceptable to the Federal government. In those
provinces, road carriers are not required to register or file
returns.
The fuel charge applies to 21 types of fuel that will be
delivered, transferred, used, produced, imported or brought into
one of the Listed Provinces. In general, the fuel charge rates
reflect a carbon pollution pricing of $20 per tonne of CO2
equivalent by 2019, rising by $10 per tonne annually. The exact
rate will vary depending on the Listed Province and type of
fuel.