Completing a fuel charge return schedule for registered road carriers
This page provides line-by-line instructions on how to fill out Form B400-12, Fuel Charge Return Schedule - Registered Road Carrier, used to calculate your total charge for the reporting period.
Number of schedule(s)
Indicate, at the top right of the schedule, the number of schedule(s) you are filing for the reporting period.
Instructions for Part 1: Business information
Part 1 of the schedule is used to identify the registrant. Up-to-date information is required to be provided for each field as follows:
Legal name and business number
Provide the legal name and the business number. If the legal name of your business has changed, you need to contact your Canada Revenue Agency (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.
Enter the listed province for which you are filling out this schedule. The listed provinces are Alberta, Manitoba, New Brunswick, Nunavut, Ontario, Saskatchewan and Yukon. If you are operating in more than one listed province, use a separate schedule for each additional listed province.
Identify the start and end dates of the calendar month or calendar quarter for which the schedule is being filed. If the schedule 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 calendar month or calendar quarter.
Instructions for Part 2: Charge calculation
Net fuel quantity
The net fuel quantity of a registered road carrier regarding a type of fuel for a reporting period, for that type of fuel and for a listed province is the amount determined by the formula:
A – B
A is the total of all quantities, each of which is a quantity of fuel of that type that is:
- used by the carrier in a specified commercial vehicle in the listed province (unless the fuel is used at a covered facility of the carrier and the carrier is a registered emitter) during the reporting period or
- removed from a supply tank of a specified commercial vehicle of the carrier at a location in the listed province during the reporting period
B is the total of all quantities, each of which is a quantity of fuel of that type that is transferred into a supply tank of a specified commercial vehicle of the carrier at a location in the listed province (unless the location is a covered facility of the carrier and the carrier is a registered emitter) during the reporting period
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.
For each type of fuel, multiply the net fuel quantity 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 2 of Form B400, Fuel Charge Return – Registrant for the appropriate listed province.
Instructions for Part 3: 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 entitled to a rebate if the result of the calculation of your net fuel quantity is a negative amount.
Reporting period in which the charge was paid
Enter the reporting period in which the charge was paid or in which fuel was transferred into your supply tank in a listed province.
Enter the fuel type for which a rebate is being requested.
Enter the total quantity of fuel for which a rebate is being requested on line D.
Enter the rate for that type of fuel on line E. To find the applicable rate, go to Fuel Charge Rates.
Multiply the quantity by the applicable rate (D x E), and enter the result on line F.
Total rebate for that listed province
Add all rebate amounts from line F, and enter the result on line "Total rebate for that listed province". Report the result under the "Rebate" column in Part 2 of Form B400, Fuel Charge Return – Registrant for the appropriate listed province.
Instructions for Part 4: 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.
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