Fuel charge registration

Who has to register

For the purpose of the fuel charge, you may be required or permitted to register with the CRA under the Greenhouse Gas Pollution Pricing Act.

The Government of Canada announced its intention to apply the federal pollution pricing fuel charge in Alberta, effective January 1, 2020. The Regulations implementing the fuel charge in Alberta, Part 1 of the Greenhouse Gas Pollution Pricing Act Regulations (Alberta), were made and published in Part II of the Canada Gazette on August 21, 2019

Persons that have business activities in a listed province (Alberta, Manitoba, New Brunswick, Nunavut, Ontario, Saskatchewan, or Yukon), such as producers, distributors, importers, emitters, certain users of fuel, or combustible waste, as well as persons that are air, marine, rail, or road carriers, may have to register for one or more of the following types of registration:

  • distributor
  • importer
  • emitter
  • user of fuel
  • user of combustible waste
  • air carrier
  • specified air carrier
  • marine carrier
  • specified marine carrier
  • rail carrier
  • specified rail carrier
  • road carrier

To find out if you are required or permitted to register, see Fuel Charge Notice FCN1, Registration Under the Greenhouse Gas Pollution Pricing Act. Should you have technical enquiries with respect to the application of the Greenhouse Gas Pollution Pricing Act, contact one of the regional excise offices at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

When to register

You can submit your fuel charge registration forms electronically or by mail.

If your registration is mandatory:

  • you were required to register before April 1, 2019 if your business activities are in Manitoba, New Brunswick, Ontario, or Saskatchewan
  • you were required to register before July 1, 2019 if your business activities are in Nunavut, or Yukon
  • you are required to register before January 1, 2020 if your business activities are in Alberta

If your registration is voluntary, you may register at any time.

The processing of your application may take up to 30 calendar days from the date we receive it.

Consequence of not registering on time

Failure to do so by the due date, you are liable to pay a penalty of $2,000.

How to register

To register for the fuel charge program, use Form L400, Fuel Charge Registration.

If you have activities in more than one listed province, only one registration application is needed.

To indicate your registration type(s) and the type(s) of fuel that you use, transfer, deliver, divert, bring into, import in, or produce, and any combustible waste burned in each listed province, attach Form L400-1, Fuel Charge Registration Schedule to your L400, Fuel Charge Registration.

If you are required to register as a road carrier, attach Form L400-2, Fuel Charge Registration Schedule – Road Carrier to your L400, Fuel Charge Registration.

If you are a non-resident that keeps records outside Canada, attach Form L400-3 Non-Resident – Records kept outside Canada to your L400, Fuel Charge Registration.

If you are a non-resident and are required to register for the fuel charge, see Fuel charge information for non-resident applicants.

The processing of the fuel charge registration may be delayed in the case of missing or incomplete information.

Registration forms can be submitted electronically using the "Submit documents" function in My Business Account. If you submit your registration electronically, you will be provided with the confirmation number of your submission. This confirmation number should be retained for follow up on the status of your application if required.

You can also send your completed forms by mail to the following address:

Sudbury Tax Centre
Fuel Charge Program
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1

After you submit your application

When your registration is processed, the CRA will advise you of your registration number and effective date of registration. You may also login to My Business Account to view the registration information and this will allow you to view your registration confirmation letter.

If more than 60 days have passed since you submitted your registration application, you can call 1-877-432-5472 to inquire about the status of your application.

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