How to fill out a fuel charge return schedule for registrants

This page provides line-by-line instructions on how to fill out the fuel charge return schedules used to calculate your total charge for the reporting period. For instructions on how to fill out Form B400, Fuel Charge Return – Registrant, see How to fill out the fuel charge return for registrants.

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 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 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 have just started, enter the start and end dates that cover your operations within that particular calendar month or calendar quarter.

Instructions for Part B: Charge calculation

Additions

Used in a listed province (Form B400-1)

Enter the total quantity of each fuel type used in a listed province during the reporting period.

Transferred into a supply tank of a vehicle in a listed province (Form B400-1)

Enter the total quantity of each fuel type transferred into a supply tank of a vehicle in a listed province during the reporting period. Fuel transferred into a supply tank does not need to be reported if the registered distributor is also a registered emitter and the transfer occurs at its covered facility.

Delivered to another person in a listed province (Form B400-1)

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

Brought into a listed province (Forms B400-2, 3, 4, 6, 8 and 10)

Enter the total quantity of each fuel type brought into a listed province during the reporting period, unless in a supply tank of a vehicle.

Imported in a listed province (Forms B400-2, 3, 4, 6, 8 and 10)

Enter the total quantity of each fuel type imported in a listed province during the reporting period, unless in a supply tank of a vehicle.

Diverted (Forms B400-3 and B400-4)

Enter the total quantity of each fuel type diverted (used otherwise than for exempt use) in a listed province during the reporting period.

Burned for the purpose of producing heat or energy (Form B400-5)

Enter the total quantity of combustible waste burned in a listed province during the reporting period for the purpose of producing heat or energy.

Net fuel quantity (Forms B400-6 to 12)

If the result of the net fuel quantity is a positive amount, add this amount to the "Net fuel quantity" row in Part B of the schedule. If the result of the net fuel quantity is a negative amount, add this amount to the "Rebate calculation" in Part C of the schedule.

Other (Forms B400-1 to 4 and B400-6 to 11)

If you cancel your registration during the reporting period, enter the total quantity for each fuel type that you hold in a listed province on the cancellation day.

If you produce fuel in a listed province, enter the total quantity for each fuel type produced in a listed province during the reporting period unless you are a registered distributor in respect of that type of fuel, a registered specified air carrier in respect of that type of fuel, a registered specified marine carrier in respect of that type of fuel, or a registered specified rail carrier in respect of that type of fuel.

Total additions

Add the quantities in each column and enter the sums on this line.

Rate (dollars and cents)

For each type of fuel, enter the rate in dollars and cents for that type of fuel. To find the applicable rate, go to Fuel Charge Rates.

Charge

Multiply the total additions by the applicable rate and enter the result on this line.

Total charge for that listed province

Add all charge amounts and enter the result on this line. Report the result under the "Charge" column in Part B of Form B400 for the appropriate listed province.

Instructions for Part C: Charge calculation for greenhouse operators

This part applies only to registered distributors (Form B400-1) and does not appear on the other fuel charge schedules.

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 (dollars and cents)

For each type of fuel, enter only 20% of the applicable rate 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 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 this line. 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 for the appropriate listed province.

Instructions for Part C: Rebate calculation

Enter the required information for each rebate claimed. If you have a different reason for rebate, fuel type, or reporting period, use a different line. This section is Part D on Form B400-1.

Reason for rebate

You may be entitled to a rebate when:

• a quantity of fuel is brought to your covered facility (applies only to registered emitters)
• a quantity of fuel is removed from a listed province (applies only to registered emitters, registered users of fuel, registered importers, registered air carriers, registered marine carriers, and registered rail carriers)
• a quantity of fuel is used in a non-covered activity (applies only to registered users of fuel)
• the result of the calculation of the net fuel quantity is a negative amount (applies only to carriers)
• a quantity of fuel is delivered in a listed province to, and subsequently exported from Canada by, non-registered non-resident persons

Reporting period in which the charge was paid

Enter the reporting period in which the charge was paid.

Fuel type

Enter the fuel type that applies to the rebate.

Quantity

Enter the total quantity of fuel that applies to the rebate.

Rate

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

Rebate

Multiply the quantity by the applicable rate and enter the result in this column.

Total rebate for that listed province

Add all rebate amounts and enter the result on this line. Report the result under the "Rebate" column in Part B of Form B400 for the appropriate listed province.

Instructions for Part D: Annual net fuel adjustment

This part applies only to registered rail carriers and registered specified rail carriers (Forms B400-10 and B400-11) and does not appear on other fuel charge schedules.

To calculate the annual net fuel adjustment, subtract the estimated fuel quantity from the quantity of fuel used in a locomotive in the listed province from the previous year. Multiply the result by the applicable rate from the previous year.

Quantity of fuel used

Enter the quantity of fuel used in a locomotive in the listed province from the previous year.

Estimated fuel quantity

Enter the quantity of fuel estimated in a locomotive in the listed province from the previous year.

Adjusted quantity

Subtract the estimated fuel quantity from the quantity of fuel used and enter the result on this line.

Rate

For each type of fuel, enter the rate that applies to the previous year for that type of fuel. To find the applicable rate, go to Fuel Charge Rates.

Annual net fuel adjustment

Multiply the adjusted quantity by the applicable rate and enter the result on this line.

Total annual net fuel adjustment for that listed province

Add all annual net fuel adjustment amounts and enter the result on this line. If the amount is positive, report the result under the "Charge" column in Part B of Form B400 for the appropriate listed province. If the amount is negative, report the result under the "Rebate" column in Part B of Form B400 for the appropriate listed province.

Instructions for the certification section

The certification is Part D on most fuel charge return schedules and Part E on Forms B400-1, B400-10, and B400-11.

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