NOTICE

GREENHOUSE GAS POLLUTION PRICING ACT & ROAD CARRIERS

 The Greenhouse Gas Pollution Pricing Act (the “Act”) provides for pricing carbon.
 The Act applies to any province or territory of Canada that requests the price, or to any province or territory of Canada that has not implemented a compliant carbon-pricing regime.
 The Government of Canada started collecting a fuel surcharge for road carriers for the provinces of New Brunswick, Ontario, Manitoba and Saskatchewan.
 The Government of Canada will also start collecting a fuel surcharge on July 1st,2019 for the territories of the Yukon and Nunavut.
 All road carriers based or doing business in any of the above-mentioned
jurisdictions will have to register with the Federal Government by filing form L400 1 and L400-2 2 . This applies to both Canadian based and US based carriers.They will also be required to complete a quarterly return similar to the International Fuel Tax Agreement (“IFTA”) and file with the Federal Government on the same quarterly schedule as the IFTA return.
 Road carriers intending to import light fuel oil from the United States by truck, into one, or more, of the above-mentioned jurisdictions, will also be required to register as an importer for light fuel oil, in addition to the road carrier registration.

Please call Kim if you need help with compliance.