Fuel charge registration
Who has to register
For the purposes 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:
- 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.
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.
If you are a new registrant with the fuel charge program and do not have a fuel charge account number, follow the instructions on How to register to complete your registration.
If you are already registered for the fuel charge program and have a fuel charge account number because you are reporting your fuel charge activities from Manitoba, New Brunswick, Ontario, Saskatchewan, Nunavut or Yukon, and you want to include transactions for Alberta on the same fuel charge account, you are not required to fill out another Form L400, Fuel Charge Registration. To update your account, include Alberta fuel types with your fuel charge return for your next filing period after January 1, 2020. New fuel types will be added to your account either when the fuel charge return for the filing period after January 1, 2020 is finalized or once the Form L400 is processed. We do not send correspondence confirming the addition or removal of fuel types on your account.
If you file your return electronically using My Business Account:
- choose Alberta from the list of provinces
- select the applicable fuel types
- submit your completed Form B400, Fuel Charge Return
If you file your return on paper, fill out an additional Fuel Charge return schedule to list fuel charges for business transactions in Alberta. Include it with your Form B400 and the other schedules for the listed provinces in which you have fuel charge activities for your next filing period after January 1, 2020.
If you are a registered distributor, importer, emitter, user of fuel, marine carrier, specified marine carrier, rail carrier, specified rail carrier, air carrier, specified air carrier or user of combustible waste, you must submit your return and schedules for the filing period ending on January 31, 2020, on or before the due date of February 29, 2020, to avoid any penalties.
Similarly, if you are a registered road carrier, you must submit your return and schedules for the filing period ending on March 31, 2020, on or before the due date of April 30, 2020, to avoid any penalties.
When you registered for the fuel charge program, we sent you an endorsement letter confirming your account number and registration type. This information was needed if you had to complete an exemption certificate. We will not send correspondence confirming the addition or removal of fuel types on your account. Changing the fuel types associated to your account should not require an update to your exemption certificate. However, the exemption certificate forms have been updated to include fuel types. You must provide an updated exemption certificate indicating the fuel types if requested by your supplier. The Fuel Charge Registry tool found in My Business Account can be used to confirm the status and registration type of a fuel charge account. For more information on exemption certificates, see Fuel charge relief.
Filing separate returns
If you are already registered for the fuel charge program but want to report your fuel charge activities in Alberta by adding a new branch or division to your existing account, allowing you to file separate returns under the same registration type, send a completed Form L400, Fuel Charge Registration with the related Form L400-1, Fuel Charge Registration Schedule or Form L400-2, Fuel Charge Registration Schedule – Road Carrier, depending on your type of registration. For more information on submitting separate returns, see Fuel Charge Notice FCN1, Registration Under the Greenhouse Gas Pollution Pricing Act.
If you are currently registered as an emitter under Part 1 of the Greenhouse Gas Pollution Pricing Act for certain covered facilities, you will be able to register covered facilities in Alberta that have received a letter from Environment and Climate Change Canada. If you wish to register as an emitter, you will need to fill out Form L400 and file it with the related schedule.
Consequence of not registering on time
Failure to do so by the due date, you are liable to pay a penalty of $2,000.
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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