Greenhouse Gas Pollution Pricing Act — G-11.55 71
Net charge — obligation 71 (1) Every person that is required to file a return under section 69 must, in the return, determine the net charge for the reporting period of the person for which the return is required to be filed. Determination of net charge (2) Subject to this Part, the net charge for a particular reporting period of a person is the amount determined by the formula A + B where A is the total of all amounts, each of which is the amount determined for a listed province by the formula C − D where C is the total of all amounts, each of which is (a) a charge (other than a charge under subsection 20 (3)) in respect of fuel and the listed province that becomes payable by the person in the particular reporting period, (b) a charge in respect of combustible waste and the listed province that becomes payable by the person in the particular reporting period, or (c) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that is required to be added in determining the net charge for the particular reporting period of the person, and D is the total of all amounts, each of which is (a) an amount of a rebate (other than a rebate under section 49 or a net charge rebate under subsection (4)) in respect of the listed province payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 69 for the particular reporting period, or (b) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that may be deducted in determining the net charge for the particular reporting period of the person; and B the total of all amounts, each of which is a positive or negative prescribed amount, or an amount determined in prescribed manner, for the particular reporting period of the person. Requirement to pay (3) If the net charge for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed. Net charge rebate (4) If the net charge for a reporting period of a person is a negative amount, the person may claim in the return filed under section 69 for that reporting period the amount of that net charge as a net charge rebate for the reporting period payable to the person by the Minister. The Minister must pay the net charge rebate to the person with all due dispatch after the return is filed. Restriction — net charge rebate (5) The Minister is not required to pay a net charge rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application made by the person under this Division for registration has been provided and is accurate. Interest on net charge rebate (6) If a net charge rebate for a reporting period of a person is paid to the person under subsection (4), interest at the prescribed rate is to be paid to the person on the net charge rebate for the period beginning on the day that is 30 days after the later of the day the return in which the net charge rebate is claimed is filed with the Minister and the day following the last day of the reporting period and ending on the day the net charge rebate is paid.