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The fuel charge applies to 21 types of fuel that will be delivered, transferred, used, produced, imported or brought into one of the GGPPA Provinces. The general calculation is that the fuel charge rates reflect a carbon pollution pricing of $20 per tonne of CO2 equivalent by 2019. The pricing is expected to rise by $10 per tonne annually. Carrier should verify the exact rate for the fuel charge since it may differ depending on the GGPPA Province and the type of fuel.
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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):
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- Category: Legal Forum
On April 1, 2019, the GGPPA came into force in Ontario, Manitoba, New Brunswick and Saskatchewan: it will come into force on July 1, 2019 for each of Nunavut and the Yukon.