Sample Sidebar Module

This is a sample module published to the sidebar_top position, using the -sidebar module class suffix. There is also a sidebar_bottom position below the menu.

Sample Sidebar Module

This is a sample module published to the sidebar_bottom position, using the -sidebar module class suffix. There is also a sidebar_top position below the search.

What Are The Exceptions?

Details
Category: Legal Forum

There are exceptions to the requirement to be registered with CRA for cross-border carriers from the GGPPA Provinces (Ontario, Manitoba, New Brunswick or  Saskatchewan – and eventually Nunavut and the Yukon):

1. you are not required to register if already registered to deliver, transfer, use, produce, import or bring into the GGPPA Province the same type of fuel as a
    distributor, a specified air carrier, an air carrier, a specified marine carrier, a marine carrier, a specified rail carrier, or a rail carrier;
2. you are not required to register with CRA if your business activities are confined within the boundaries of only one of the GGPPA Provinces; and
3. you are not required to register commercial-sized vehicles that are for personal use (either by the individual or third parties). Carriers from all other provinces are
    not required to register or file returns with the CRA under the GGPPA: the GGPPA requirements do not apply to provinces which have implemented other carbon
    pricing mechanisms acceptable to the Canadian Federal government;

I should mention that the Ontario and Saskatchewan governments have each brought a legal challenge against the Canadian Federal government on the basis that  the GGPPA is ultra vires of its powers. The Saskatchewan challenge is currently before the Saskatchewan Court of Appeal. Carriers should track the reports of these Court cases to determine what the result will be in Ontario and Saskatchewan, and whether the requirement to register and file returns with the CRA changes.