How to fill out a fuel charge return schedule for registered distributors

This page provides line-by-line instructions on how to fill out Form B400-1, Fuel Charge Return Schedule – Registered Distributor, used to calculate your total charge for the reporting period.

Number of schedules

Indicate, at the top right of the schedule, the number of schedules you are filing for the reporting period.

Instructions for Part A: Business information

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

Legal name and account number

Provide the legal name and 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.

Listed province

Enter the listed province for which you are filling out this schedule. The listed provinces are Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Saskatchewan, and Yukon. If you are operating in more than one listed province, fill out a separate schedule for each additional listed province.

Reporting period

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

Instructions for Part B: Charge calculation

Additions

Delivered to another person in a listed province

Enter the total quantity of each type of fuel delivered by a registered distributor to another person in a listed province during the reporting period unless the person is one of the following:

• a registered distributor, a registered specified air carrier, a registered specified marine carrier, a registered specified rail carrier or a registered user and an exemption certificate applies in respect of the delivery
• a registered emitter and an exemption certificate applies in respect of the delivery
• a farmer, if the fuel is a qualifying farming fuel and an exemption certificate applies in respect of the delivery
• a fisher, if the fuel is a qualifying fishing fuel and an exemption certificate applies in respect of the delivery
• a greenhouse operator, if the fuel is a qualifying greenhouse fuel and an exemption certificate applies in respect of the delivery
• a remote power plant operator, if the fuel is a qualifying power plant fuel and an exemption certificate applies in respect of the delivery

Used in a listed province

Enter the total quantity of each fuel type used in a listed province during the reporting period unless the fuel is used by the registered distributor:

• at its covered facility and the registered distributor is also a registered emitter
• in a non-covered activity

Other

If your registration is cancelled during the reporting period, enter the total quantity for each fuel type for which an exemption certificate applied that you hold in a listed province on the cancellation day, unless the Minister registers the person at that time as a specified air carrier, a specified marine carrier or a specified rail carrier for that type of fuel.

Specify the addition for which you entered a quantity on the "Other" line.

For more information, contact one of the regional excise offices at Contact Information – Excise and Specialty Tax Directorate.

Total additions

Add the quantities in each column, and enter the result on line A.

Rate

For each type of fuel, enter the rate for that type of fuel on line B. To find the applicable rate, go to Fuel Charge Rates.

Charge

Multiply the total additions by the applicable rate (A x B), and enter the result on line C.

Total charge for that listed province

Add all charge amounts from line C, and enter the result on line "Total charge for that listed province". Report the result under the "Charge" column in Part B of Form B400, Fuel Charge Return – Registrant, for the appropriate listed province.

Instructions for Part C: Charge calculation for greenhouse operators

Delivered to operator

Enter on line D the total quantity of fuel delivered to a greenhouse operator in the listed province during the reporting period.

Reduced rate

For each type of fuel, enter only 20% of the applicable rate on line E for that type of fuel. To find the applicable rate, go to Fuel Charge Rates.

Charge

Multiply the total quantity of each fuel type delivered to a greenhouse operator by the applicable rate (D x E), and enter the result on line F.

Total charge for that listed province

Add all charge amounts from line F, and enter the result on line "Total charge for that listed province". The result should be added to the total charge for that listed province from Part B of the schedule and reported under the "Charge" column in Part B of Form B400, Fuel Charge Return – Registrant, for the appropriate listed province.

Instructions for Part D: Rebate calculation

Enter the required information for each rebate claimed. If you have a different fuel type or reporting period, use a different line.

Reason for rebate

You may be eligible for a rebate for the fuel exported from a listed province by a non-registered non-resident.

Reporting period in which the charge was paid

Enter the reporting period in which the charge was paid.

Fuel type

Enter the fuel type for which a rebate is being requested.

Quantity

Enter the total quantity of fuel for which a rebate is being requested on line G.

Rate

Enter the rate for that type of fuel on line H. To find the applicable rate, go to Fuel Charge Rates.

Rebate

Multiply the quantity by the applicable rate (G x H), and enter the result on line I.

Total rebate for that listed province

Add all rebate amounts from line I, and enter the result on line "Total rebate for that listed province". Report the result under the "Rebate" column in Part B of Form B400, Fuel Charge Return – Registrant, for the appropriate listed province.

Instructions for Part E: Certification

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