Report the fuel charge
All fuel charge registrants must file a Form B400, Fuel Charge Return – Registrant and applicable schedule(s) to report the net fuel charge.
If you are a non-registrant and you have to report the fuel charge under the Greenhouse Gas Pollution Pricing Act, you must file a Form B401, Fuel Charge Return for Non-registrants and applicable schedule(s) to report the net fuel charge. When the Canada Revenue Agency receives your first Form B401, you will be assigned a 15 digit CT program account number for use with any future filing. This number will be displayed on your Notice of Assessment.
When to file (send) a fuel charge return
Your return is due by the last day of the calendar month following your reporting period. You have to file a return even if you have nothing to report for the purposes of the fuel charge for a reporting period.
Your return is due by the last day of the calendar month following the reporting period in which a charge becomes payable.
Due date exception
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if CRA receives it or if it is postmarked on or before the next business day.
Penalties for filing a fuel charge return late
A penalty could be charged if you:
- do not file on time
- receive a demand to file and do not comply
- make a false statement or omission
CRA will hold any rebate you are entitled to until they receive all outstanding returns and amounts owing. This includes returns that are required to be filed under other Acts that CRA administer. CRA may also use a net fuel charge rebate that you are entitled to receive to offset your outstanding amounts in accordance with the Greenhouse Gas Pollution Pricing Act.
How to file a fuel charge return
You can file your return using either of the following methods:
Registrant – You can file your return electronically using the "File a return" function in My Business Account.
Non-registrant – You can file your return electronically using the "Submit documents" function in My Business Account. Select "Submit Fuel Charge registration form or supporting documents."
Non-resident – Your non-resident representative living in the United States can electronically file your return using the "File a return" function in Represent a Client.
To apply for an non-resident representative number (NRRN), you must submit Form RC391, Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN).
You can send your return to the following address:
Sudbury Tax Centre
Fuel Charge Program
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
After filing a fuel charge return
When CRA receives your return, they will process your payment (if attached) and send you a notice of assessment. If your payment is not attached, CRA will assess the amount owing. CRA will use one of the following methods:
- if you registered for email notification service, send an email notification that there is mail for you to view in My Business Account
- mail a notice of assessment
What records to keep
You must keep all records that will support the information you have provided on your return. You must keep your records for a period of 6 years from the end of the last year to which they relate. For more information on the requirement to maintain books and records, see Books and records.
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