Fuel Charge Rates

The tables on this page list the fuel types and combustible waste that are subject to the fuel charge and the applicable rates, which are set out in Schedule 2 to the Greenhouse Gas Pollution Pricing Act.

The fuel charge rates came into effect or will come into effect on the following days:

• April 1, 2019, for the listed provinces of Manitoba, New Brunswick, Ontario and Saskatchewan (see Table 1 below),  
• July 1, 2019, for the listed provinces of Nunavut and Yukon (see Table 2 below), and
• January 1, 2020 for Alberta (see Table 1 below), the date on which Part 1 of the Greenhouse Gas Pollution Pricing Act Regulations (Alberta) (SOR/2019-294) will come into force. The rates for this province will increase every April 1 thereafter, beginning on April 1, 2020.

The rates reflect a carbon pollution price of $20 per tonne of carbon dioxide equivalent (CO2e) in 2019, rising by $10 per tonne annually to $50 per tonne in 2022. The rates are based on global warming potential factors and emission factors used by Environment and Climate Change Canada to report Canada's emissions to the United Nations Framework Convention on Climate Change. The rates for gasoline and light fuel oil also take into account the average renewable content of these fuels.

Conversion factors

In the Act, the rate for petroleum coke is applied in dollars per litre and the rate for marketable natural gas is applied in dollars per cubic metre. However, industry indicated that the standard unit of measure for deliveries of petroleum coke and marketable natural gas differs from what is set out in the Act. As a result, the CRA is providing conversion rates for petroleum coke and marketable natural gas to ensure consistency across the industry.

Conversion factors for marketable natural gas

For purposes of the Act, the conversion rates for marketable natural gas when it is measured in gigajoules or litres instead of cubic meters are provided in the table below. The rates apply to a liquid (measured in litres) and a gas (measured in cubic metres) when taken at standard reference conditions, which are as follows:

• for a gas, a temperature of 15°C and an atmospheric pressure of 101.325 kilopascals (kPa), and
• for a liquid, a temperature of 15°C.

Conversion factor for petroleum coke

For purposes of the Act, the conversion rate for petroleum coke when it is measured in tonnes as a unit instead of litres is: 1 tonne = 833.75 litres.