How to fill out the fuel charge return for registrants

If you are a registrant, you must file Form B400, Fuel Charge Return – Registrant and related schedules by the end of the month that follows the month in which the charge became payable. For example, a charge that becomes payable in the month of June must be reported by the end of July.

You must fill out a separate Form B400 and the related schedule for each registration type that applies to you:

• registered distributors
• registered importers
• registered emitters
• registered users of fuel
• registered users of combustible waste
• registered air carriers
• registered specified air carriers
• registered marine carriers
• registered specified marine carriers
• registered rail carriers
• registered specified rail carriers
• registered road carriers

You must also fill out a separate schedule for each listed province in which you operate. For example, if you are registered as an emitter and a distributor, you will be required to file a Form B400 with the related schedule for each listed province for your emitter registration, and a separate B400 with the related schedule for each listed province for your distributor registration.

Instructions for filling out Form B400

Part A: Business information

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

Provide the legal name and the account 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 and Specialty Tax Directorate.

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, tick "Amended return." Otherwise, tick "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 B: Total net charge

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

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

Remember 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 a zero on line 1, Net charge payable.

If you will make your payment either within five business days of filing the return or by the payment due date, tick "Yes." Otherwise, tick "No (or not sure)."

Transfer option

If you want your rebate to be transferred to another account, tick this box. You must also indicate:

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

Part C: 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 the return.