Trucking and the Greenhouse Gas Pollution Pricing Act
As of April 1, 2019, the Government of Canada will begin collecting a fuel surcharge in the provinces of Manitoba, New Brunswick, Ontario and Saskatchewan. On July 1, 2019 the territories of Nunavut and the Yukon will also be required to collect this surcharge. This is part of the Greenhouse Gas Pollution Pricing Act. Operators of commercial motor vehicles may now be required to register with the Federal Government and file quarterly returns.
If you are an interjurisdictional road carrier based or does business in any of the above-mentioned jurisdictions, you will have to register with the Federal Government by filing form L400 and L400-2. As well, you will be required to complete a quarterly return similar to IFTA and file that with the Federal Government on the same quarterly schedule as your IFTA return. For example, the 1st quarter including the months of January, February and March must be filed by April 30th. Purchases of fuel within a listed province will be inclusive of the charge. Consequently, fuel that is purchased at a retail outlet in a listed province but used outside the listed province may be eligible for a rebate.
As more information becomes available we will update this post.