How to fill out the fuel charge return and schedules for registrants

If you are a registrant, you must file the fuel charge return(s) and the related schedule(s) by the end of the following month in which the charge became payable. For example, a charge that become payable in the month of June must be reported by the end of July.

You must fill out Form B400, Fuel Charge Return – Registrant (see Instructions for filling out Form B400) and the related schedule for each registration type that applies to you:

If you hold more than one registration type, you are required to complete a B400, and the related schedule, for each registration type. For example, if you are registered as an emitter and a distributor, you will be required to complete and file a B400 with the related schedule, for each listed province, for the emitter registration, and a separate B400 with the related schedule, for each listed province, for your distributor registration.

Instructions for filling out Form B400

Line-by-line instructions on how to fill out Form B400 which is required to be filed by registrants under Part 1 of the Greenhouse Gas Pollution Pricing Act.

Part 1: Business information

Part 1 of the return is used to identify the registrant. Up-to-date information is required to be provided for each field as follows:

Provide the legal name and the business number. If the legal name of your business has changed, you need to contact your CRA regional excise office to report the change. A list of the offices is available at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

Physical address

Provide the address of the physical location of your business. If the physical address of your business has changed, you need to contact your CRA regional excise office to report the change.

Type of return

If you are filing a return for a reporting period for which you already have submitted a return, select "Amended return." Otherwise, select "Original return."

If you are making an amended return, make sure that you indicate the CT extension identifying the proper account for which you are making an amendment.

Reporting period

Identify the start and end dates of the calendar month or calendar quarter for which the return is being filed. If the return does not cover a full calendar month or a full calendar quarter, because you have ceased operations or your operations just started, enter the start and end dates that cover your operations within that particular calendar month or calendar quarter.

Part 2: Total net charge

In this part, you must enter, for each listed province:

  • under the "Charge": the total charge amount from each of your schedules
  • under the "Rebate": the total rebate amount from each of your schedules
  • under "Total net charge": subtract the amount of the rebate column from the amount of the charge column

Note

For registered rail carriers and registered specified rail carriers, the total annual net fuel adjustment from each of your schedules should be added to the "Charge" column if the amount is positive or to the "Rebate" column if the amount is negative.

Make sure to attach all applicable schedules to your return.

Lines 1 and 2

Add all total net charge amounts for each listed province. If the result is a positive amount, enter it on line 1, Net charge payable. If the result is a negative amount, enter it on line 2, Net charge rebate. Enter only an amount on the net charge payable or net charge rebate line, not both.

If you have nothing to report, enter zero on line 1, Net charge payable.

If you will make your payment within the next 5 business days or by the payment due date, select "Yes." Otherwise, select "No (or not sure)."

Transfer option

If you want your rebate to be transferred to another of your accounts, check this box. You must also indicate:

  • the amount you want transferred
  • the business number to which this amount will be transferred
  • the last day of the applicable reporting period

Part 3: Certification

As an authorized person, you must enter your name (print) and title, sign and date the return, and provide a current telephone number so that the CRA can contact you about this return.

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