GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Greenhouse Gas Pollution Pricing Act — G-11.55 40
Charge amount — fuel 40 (1) The amount of a charge payable under this Division (other than section 38 ) in respect of fuel and a listed province is equal to the amount determined by the formula A × B where A is (a) if the charge becomes payable under section 34 , the net fuel quantity, (b) if the charge becomes payable under section 35 , the annual net fuel adjustment, or (c) in any other case, the quantity of the fuel in respect of which the charge becomes payable; and B is (a) if the charge becomes payable under section 35 , the rate in respect of fuel of that type for the listed province applicable on December 31 of the calendar year that precedes the calendar year that includes the time at which the charge becomes payable, and (b) in any other case, the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable. Charge amount — mixture (2) Despite subsection (1), if a manner is prescribed in respect of a mixture that is deemed to be fuel of a prescribed type under subsection 16 (2), the amount of a charge payable under this Division in respect of such a mixture is equal to the amount determined in prescribed manner. Charge amount — regulations (3) Despite subsection (1), if prescribed circumstances exist or prescribed conditions are met, the amount of a charge payable under this Division in respect of fuel and a listed province is equal to the amount determined in prescribed manner.
Greenhouse Gas Pollution Pricing Act — G-11.55 41
Charge amount — combustible waste 41 (1) The amount of a charge payable under section 25 in respect of combustible waste and a listed province is equal to the amount determined by the formula A × B where A is the quantity, expressed as a weight measured in tonnes, of the combustible waste; and B is the rate in respect of combustible waste for the listed province applicable at the time the charge becomes payable. Charge amount — regulations (2) Despite subsection (1), if prescribed circumstances exist or prescribed conditions are met, the amount of a charge payable in respect of combustible waste and a listed province is equal to the amount determined in prescribed manner.
Greenhouse Gas Pollution Pricing Act — G-11.55 42
Statutory recovery rights 42 Except as specifically provided under this Part, the Customs Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Part.
Greenhouse Gas Pollution Pricing Act — G-11.55 49
Rebate — payment in error 49 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by that person under this Part whether the amount was paid by mistake or otherwise. Amount of rebate (2) The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection. Restriction on rebate (3) A rebate under this section in respect of an amount must not be paid to a person to the extent that (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 108 ; or (b) the amount was an amount assessed under section 108 . Application for rebate (4) Despite any other provision under this Part, a rebate under this section in respect of an amount is not to be paid to a person unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net charge for a reporting period of the person and the day that the amount was paid to the Receiver General. One application per month (5) Not more than one application for a rebate under this section may be made by a person in a calendar month.
Greenhouse Gas Pollution Pricing Act — G-11.55 50
Restriction on rebate 50 A rebate is not to be paid to a person under this Division (a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or (b) if prescribed circumstances exist or prescribed conditions are met.
Greenhouse Gas Pollution Pricing Act — G-11.55 51
Restriction on rebate 51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister. 2018, c. 12, s. 186 “51” 2022, c. 5, s. 36 2022, c. 10, s. 168 2022, c. 10, s. 173
Greenhouse Gas Pollution Pricing Act — G-11.55 52
Application for rebate 52 Despite any other provision under this Part, a rebate under this Division, other than section 49 , in respect of a particular reporting period of a person is not to be paid unless an application for the rebate (a) is made in prescribed form containing prescribed information; (b) unless paragraph (c) applies, is filed with the Minister in prescribed manner (i) on or before the day on or before which the return under section 69 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net charge for the reporting period; and (c) if the rebate is payable under section 47 in respect of an annual net fuel adjustment for a particular calendar year, is filed with the Minister in prescribed manner (i) on or before the day on which the return under section 69 is required to be filed for the reporting period of the person that includes June 30 of the year following the particular calendar year, and (ii) with the return in respect of the reporting period that includes June 30 of the year following the particular calendar year.
Greenhouse Gas Pollution Pricing Act — G-11.55 53
Single application 53 Only one application may be made under this Division for a rebate with respect to any matter.
Greenhouse Gas Pollution Pricing Act — G-11.55 54
Restriction — bankruptcy 54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act and the Select Luxury Items Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid. 2018, c. 12, s. 186 “54” 2022, c. 5, s. 37 2022, c. 10, s. 169 2022, c. 10, s. 173
Greenhouse Gas Pollution Pricing Act — G-11.55 66
Security 66 (1) For the purposes of this Part, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Part. Failure to comply (2) If, at any time, a person referred to in subsection (1) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable under this Part to the person, an amount not exceeding the amount determined by the formula A – B where A is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1); and B is the amount of security, if any, given and maintained by the person in accordance with subsection (1). Amount deemed paid (3) The amount retained under subsection (2) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1).
Greenhouse Gas Pollution Pricing Act — G-11.55 67
Registrations not statutory instruments 67 For greater certainty, a registration issued under this Part is not a statutory instrument for the purposes of the Statutory Instruments Act .
Greenhouse Gas Pollution Pricing Act — G-11.55 68
Definition of calendar quarter 68 (1) For the purposes of this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October. Reporting periods (2) For the purposes of this Part, a reporting period of a person is (a) unless paragraph (b) or (c) applies, a calendar month; (b) unless paragraph (c) applies, if the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division, a calendar quarter; or (c) a prescribed period if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed conditions are met. Reporting period — registration or cancellation (3) Despite subsection (2), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and (b) a reporting period of the person begins on the day following the day that includes the particular time and ends on the day that is (i) unless subparagraph (ii) applies, the last day of the month that includes the particular time, or (ii) the last day of the calendar quarter that includes the particular time if, immediately after the particular time, the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division.
Greenhouse Gas Pollution Pricing Act — G-11.55 69
Filing required 69 (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed not later than the last day of the first month after the reporting period. Filing required — non-registered persons (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which a charge (other than a charge under subsection 20 (3)) becomes payable by the person. The return is to be filed not later than the last day of the first month after the reporting period. Returns — regulations (3) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions must, despite subsections (1) and (2), be filed in accordance with prescribed rules. Filing not required — regulations (4) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions, despite subsections (1) and (2), is not required to be filed.
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Form and content 70 Every return required to be filed under section 69 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.
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Overpayment of rebate or interest 72 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Part and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person.
Greenhouse Gas Pollution Pricing Act — G-11.55 73
Reportable amount 73 (1) A person that is required to file, under section 69 , a return for a reporting period of the person, must report in that return (a) the amount determined for each listed province that is included in the determination of A in the formula in subsection 71 (2) for the reporting period of the person; and (b) an amount that is a prescribed amount or an amount determined in prescribed manner. Failure to report amounts (2) In addition to any other penalty under this Part, every person that fails to report an amount referred to in subsection (1) when and as required in a return required to be filed under section 69 , or that misstates such an amount in the return, is liable to a penalty, for each failure or misstatement, equal to 5% of the absolute value of the difference between the amount and (a) if the person failed to report the amount as and when required, zero; and (b) if the person misstated the amount, the amount that was reported by the person in the return.
Greenhouse Gas Pollution Pricing Act — G-11.55
bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act . ( failli )
Greenhouse Gas Pollution Pricing Act — G-11.55
business includes a part of a business. ( entreprise )
Greenhouse Gas Pollution Pricing Act — G-11.55 (a)
receiver means a person that (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person; (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; (c) is appointed by a bank or an authorized foreign bank , as those terms are defined in section 2 of the Bank Act , to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person; (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. ( séquestre )
Greenhouse Gas Pollution Pricing Act — G-11.55 (a)
relevant assets of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. ( actif pertinent )
Greenhouse Gas Pollution Pricing Act — G-11.55
representative means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession of another person. ( représentant )
Greenhouse Gas Pollution Pricing Act — G-11.55 75
Estate or succession of a deceased individual 75 (1) Subject to subsections 74 (4) and (5) and sections 76 and 77 , if an individual dies, this Part (other than section 90 ) applies as though the estate or succession of the individual were the individual and the individual had not died, except that (a) the reporting period of the individual during which the individual died ends on the day the individual died; and (b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died. Extension (2) Despite any other provision of this Part, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Part in respect of that reporting period is payable to the Receiver General on the particular day.
Greenhouse Gas Pollution Pricing Act — G-11.55 76
Definitions 76 (1) The following definitions apply in this section and in section 77 . trust includes the estate or succession of a deceased individual. ( fiducie ) trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 74 (1). ( fiduciaire ) Trustee’s liability (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several or solidary liability (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that (a) the trustee is liable for the payment of amounts that are required to be paid by the trust under this Part before the period only to the extent of the property of the trust under the control of the trustee; and (b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount. Waiver (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died. Activities of a trustee (5) For the purposes of this Part, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.
Greenhouse Gas Pollution Pricing Act — G-11.55
trust includes the estate or succession of a deceased individual. ( fiducie )
Greenhouse Gas Pollution Pricing Act — G-11.55
trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 74 (1). ( fiduciaire )
Greenhouse Gas Pollution Pricing Act — G-11.55 77
Distribution by trust 77 For the purposes of this Part, if a trustee of a trust distributes, at a particular time, fuel of the trust to one or more persons, the distribution of the fuel is deemed to be a delivery of the fuel by the trust to the persons at the location at which the fuel is located at the particular time.
Greenhouse Gas Pollution Pricing Act — G-11.55 78
Amalgamations 78 (1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Part, deemed to be the same corporation as, and a continuation of, each predecessor. Registration (2) If a registration of any predecessor is not compatible under Division 4 of this Part with a registration of any other predecessor, the new corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be. Reporting period (3) If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time (a) the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and (b) a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.
Greenhouse Gas Pollution Pricing Act — G-11.55 79
Winding-up 79 (1) If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this part, deemed to be the same corporation as, and a continuation of, the particular corporation. Registration (2) If a registration of the particular corporation referred to in subsection (1) is not compatible under Division 4 of this Part with a registration of the other corporation referred to in that subsection, the other corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be. Reporting period (3) If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection (a) the reporting period of the particular corporation that includes the particular time referred to in that subsection ends on the day that includes the particular time; and (b) a reporting period of the other corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.