How to fill out a fuel charge return schedule for registered specified rail carriers

This page provides line-by-line instructions on how to fill out Form B400-11, Fuel Charge Return Schedule – Registered Specified Rail Carrier, 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

Net fuel quantity

The net fuel quantity of a registered specified rail 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 – C

A is the total of all estimated quantities, each of which is a quantity of fuel of that type that is used by the registered specified rail carrier in a locomotive 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:

• used in the listed province during the reporting period other than a quantity of fuel of that type used in the listed province in either of the following:
  • a journey by aircraft or vessel, in a locomotive or in a specified commercial vehicle
  • a non-covered activity if the carrier is a registered user in respect of that type of fuel
• used in a covered air journey in respect of the listed province during the reporting period
• used in a covered marine journey in respect of the listed province during the reporting period
• used in a specified commercial vehicle in the listed province during the reporting period
• delivered in the listed province by the carrier to a person during the reporting period unless:
  • this person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery
  • this person is a registered specified rail carrier in respect of that type of fuel and an exemption certificate applies in respect of the delivery

C is 0.

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 you at that time as a distributor, a specified air carrier or a specified marine 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: Rebate calculation

Enter the reason for which a rebate is being requested.

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.

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 D.

Rate

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

Rebate

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 B of Form B400, Fuel Charge Return – Registrant for the appropriate listed province.

Instructions for Part D: Annual net fuel adjustment

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 on line G.

Estimated fuel quantity

Enter the estimated fuel quantity in a locomotive in the listed province from the previous year on line H.

Adjusted quantity

Subtract the estimated fuel quantity from the quantity of fuel used (G – H), and enter the result on line I.

Rate

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

Annual net fuel adjustment

Multiply the adjusted quantity by the applicable rate (I x J) and enter the result on line K.

Total annual net fuel adjustment for that listed province

Add all annual net fuel adjustment amounts from line K and enter the result on line "Total annual net fuel adjustment for that listed province". If the amount is positive, report the result under the "Charge" column in Part B of Form B400, Fuel Charge Return – Registrant, 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 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.