Definitions related to the fuel charge

The following definitions are taken from the Greenhouse Gas Pollution Pricing Act  and the Draft Regulations Amending the Fuel Charge Regulations, and are provided for reference purposes only. Should there be any discrepancy between the information below and that contained in the Act or the Draft Regulations, the legislative provisions apply.

All legislative references to the “Act” in the following definitions are to the Greenhouse Gas Pollution Pricing Act, unless otherwise specified.

Aircraft

Any conveyance that is suitable for the transportation of individuals or goods by air. (aéronef)

Aviation gasoline

A substance suitable for generating power by means of an aircraft engine other than a turbine. (essence d’aviation)

Aviation turbo fuel

A substance suitable for generating power by means of an aircraft engine that is a turbine. (carburéacteur)

Biodiesel

  1. A particular substance
    1. that is
      1. made up of mono-alkyl esters of long chain fatty acids derived entirely from biological matter available on a renewable or recurring basis, or
      2. made from plant or animal matter using a hydrogenation process,
    2. that may contain other substances, materials or things, that are not described in subparagraph (i) if the combined proportion of those other substances, materials or things does not exceed 1.5% of the particular substance, and
    3. that is suitable for generating power by means of a diesel engine or for use in a furnace, boiler or open flame burner when used
      1. on its own,
      2. after being blended with light fuel oil, or
      3. after being blended with a light fuel oil-like blendstock to produce light fuel oil; or
  2. a prescribed substance, material or thing. (biodiesel)

Biogasoline

  1. A particular substance
    1. that is derived entirely from biological matter available on a renewable or recurring basis,
    2. that may contain water if the proportion of the water does not exceed 1% of the particular substance,
    3. that may contain other substances, materials or things that are not described in subparagraph (i) or (ii) if the combined proportion of those other substances, materials or things does not exceed 6% of the particular substance, and
    4. that is suitable for generating power by means of an internal combustion engine other than a diesel engine when used
      1. on its own,
      2. after being blended with gasoline, or
      3. after being blended with a gasoline-like blendstock to produce gasoline; or
  2. a prescribed substance, material or thing. (bioessence)

Biomethane

  1. A substance that is derived entirely from biological matter available on a renewable or recurring basis and that is primarily methane; or
  2. a prescribed substance, material or thing. (biométhane)

Coke

A solid carbonaceous residue that

  1. is derived from low-ash, low-sulfur bituminous coal from which the volatile constituents are driven off by baking in an oven with the result that the fixed carbon and residual ash are fused together; and
  2. is suitable as a source of energy. (coke)

Coke oven gas

Gas that is recovered from the carbonization of coal at high temperatures in a coke oven for the production of coke and that is suitable as a source of energy. (gaz de four à coke)

Combustible waste

  1. Tires or asphalt shingles whether in whole or in part; or
  2. a prescribed substance, material or thing. (déchet combustible)

Commencement day

The earliest day on which any of sections 17 to 26 of the Act may apply in a listed province.

Covered air journey

In respect of a listed province, a journey by aircraft that is

  1. from a particular location to another location, both of which are in the listed province; or
  2. a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien assujetti)

Covered facility

A facility or property that is

  1. a covered facility within the meaning of section 169 of the Act that is registered by the Minister of the Environment under section 171 of the Act other than a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or
  2. a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions. (installation assujettie)

Covered marine journey

In respect of a listed province, a journey by vessel that is

  1. from a particular location to another location, both of which are in the listed province; or
  2. a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime assujetti)

Delivery

In respect of fuel or in respect of a substance, material or thing includes, except in the definition confirmed delivery service and in Division 6 of the Act, making the fuel, substance, material or thing available. (livraison)

Distribution system

A pipe or any system or arrangement of pipes for the delivery or distribution of marketable natural gas to ultimate consumers or users. (réseau de distribution)

Eligible farming activity

  • The operation of eligible farming machinery on a farm for the purposes of farming;
  • the operation of eligible farming machinery for the purposes of going from a location at a farm to another location at a farm; or
  • a prescribed activity. (activité agricole admissible)

Eligible farming machinery

Property that is primarily used for the purposes of farming and that is

  1. a farm truck or a tractor;
  2. a vehicle not licensed to be operated on a public road;
  3. an industrial machine or a stationary or portable engine; or
  4. prescribed property;

but does not include

  1. a vehicle that is an automobile as defined in subsection 248(1) of the Income Tax Act;
  2. property that is used for the purpose of providing heating or cooling to a building or similar structure; or
  3. prescribed property. (machinerie agricole admissible)

Eligible fishing activity

The operation of an eligible fishing vessel for the purposes of fishing or a prescribed activity. (activité de pêche admissible) 

Eligible fishing vessel

Property that is primarily used for the purposes of fishing and that is a fishing vessel or prescribed property, but does not include prescribed property. (navire de pêche admissible)

Eligible greenhouse

A greenhouse all or substantially all of which is used for the growing of vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants. (serre admissible)

Eligible greenhouse activity

The use of a qualifying greenhouse fuel to heat an eligible greenhouse or to supplement carbon dioxide in an eligible greenhouse in order to grow or produce plants. (activité de serre admissible)

Excluded air journey

A journey by aircraft that

  • begins or ends in a listed province other than
    • a covered air journey, or
    • a prescribed journey or a journey meeting prescribed conditions; or
  • is a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien exclu)

Excluded marine journey

A journey by vessel that

  • begins or ends in a listed province other than
    • a covered marine journey, or
    • a prescribed journey or a journey meeting prescribed conditions; or
  • is a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime exclu)

Export

Export from Canada. (exportation)

Farmer

A person that carries on a farming business with a reasonable expectation of profit. (agriculteur)

Farming

Includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in the business of farming. (agriculture)

Fisher

A person that carries on a fishing business with a reasonable expectation of profit. (pêcheur)

Fishing

Includes fishing for or catching shellfish, crustaceans and marine animals but does not include an office or employment under a person engaged in the business of fishing. (pêche)

Fuel

  • A substance, material or thing set out in column 2 of any table in Schedule 2 to the Act, other than
    • combustible waste,
    • a substance, material or thing that is prepackaged in a factory sealed container of 10 L or less, or
    • a prescribed substance, material or thing; and
  • a prescribed substance, material or thing. (combustible)

Gas liquids

A mixture in gaseous or liquid form that consists of two or more of ethane, propane, butane or pentanes plus and that

  • is separated, as a result of processing, from natural gas or crude oil for the first time;
  • has not been
    • analyzed to assess composition, or
    • processed into separate identifiable fuels; and
  • is not a mixture of ethane, propane, butane or pentanes plus created after the ethane, propane, butane or pentanes plus have been processed into separate identifiable fuels and subsequently remixed into a blend of one or more of the fuels. (liquides de gaz)

Gasoline

A substance, including biogasoline, that is suitable for generating power by means of an internal combustion engine other than a diesel engine and that is not any other type of fuel. (essence)

Greenhouse operator

A person that carries on a business of growing vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants in eligible greenhouses with a reasonable expectation of profit. (exploitant de serre)

Heavy fuel oil

A substance that is not petroleum coke and that is made up of a distillate or a residual of crude oil and that has a viscosity greater than 14 centistokes at 50°C.* (mazout lourd)

* A product that would meet this definition, such as asphalt, but is generally not suitable to be put into a fuel system that produces heat or energy and is not burned or flared, will not be considered as heavy fuel oil by the Canada Revenue Agency for purposes of the Act.

High heat value coal

Coal with a heating value exceeding 27,000 kJ/kg. (charbon à pouvoir calorifique supérieur)

Import

Import into Canada. (importation)

Interjurisdictional air carrier

In respect of a type of fuel, a person that, in the course of providing a commercial service of transporting individuals or goods by aircraft, uses fuel of that type, in the ordinary course of business, in excluded air journeys. (transporteur aérien entre administrations)

Interjurisdictional marine carrier

In respect of a type of fuel, a person that, in the course of providing a commercial service of transporting individuals or goods by vessel, uses fuel of that type, in the ordinary course of business, in excluded marine journeys. (transporteur maritime entre administrations)

Interjurisdictional rail carrier

In respect of a type of fuel, a person that uses fuel of that type, in the ordinary course of business, in a listed province in the course of providing a commercial service of transporting individuals or goods by rail

  • from one province to another province; or
  • between a place in Canada and a place outside Canada. (transporteur ferroviaire entre administrations)

Journey

The transportation of individuals or goods by aircraft or vessel from a particular location to another location where the aircraft or vessel is next stopped if any of the following activities occurs at the particular location and if any of the following activities occurs at the other location:

  • individuals embark or disembark the aircraft or vessel;
  • goods are loaded onto or removed from the aircraft or vessel; or
  • the aircraft or vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes. (itinéraire)

Kerosene

A light petroleum distillate that meets the requirements of the National Standard of Canada CAN/CGSB‑3.3, Kerosene, as amended from time to time, but does not include aviation turbo fuel. (kérosène)

Light fuel oil

A substance that

  • is made up of
    • a distillate or a residual of crude oil that has a viscosity not greater than 14 centistokes at 50°C, or
    • biodiesel;
  • is suitable for generating power by means of a diesel engine or is suitable for use in a furnace, boiler or open flame burner; and
  • is not butane, ethane, gas liquids, aviation turbo fuel, kerosene, naphtha, propane, pentanes plus or still gas. (mazout léger)

Listed province

A province or area listed in Part 1 of Schedule 1 to the Act. (province assujettie)

Locomotive

Includes self-propelled on-track railway equipment but does not include vehicles that are suitable for movement both on and off lines of railway. (locomotive)

Low heat value coal

Coal with a heating value of 27,000 kJ/kg or less. (charbon à pouvoir calorifique inférieur)

Main electrical network

A network for the distribution of electricity that is subject to the standards of the North American Electric Reliability Corporation. (réseau électrique principal)

Marketable natural gas

Natural gas that consists of at least 90% methane and that meets the specifications for pipeline transport and sale for general distribution to the public. (gaz naturel commercialisable)

Methanol

Does not include methanol derived entirely from biological matter available on a renewable or recurring basis. (méthanol)

Minister

The Minister of National Revenue. (ministre)

Mixture

A substance, material or thing that is a combination of two or more types of fuel. (mélange)

Naphtha

A refined or partially refined petroleum fraction with an approximate boiling temperature between 50°C and 204°C other than aviation gasoline, aviation turbo fuel, gasoline, heavy fuel oil, kerosene, light fuel oil or petroleum coke.* (naphta)

* A product that would meet this definition, such as a solvent, but is generally not suitable to be put into a fuel system that produces heat or energy and is not burned or flared, will not be considered as naphtha by the Canada Revenue Agency for purposes of the Act.

Natural gas

Includes a combination of natural gas and biomethane but does not include still gas. (gaz naturel)

Net charge

For the reporting period of a person, the amount determined for the reporting period of the person under subsection 71(2). (redevance nette)

Non-covered activity

An activity in respect of which fuel

  • is used
    • as a raw material in an industrial process that produces another fuel or another substance, material or thing,
    • as a solvent or diluent in the production or transport of crude bitumen or another substance, material or thing, or
    • in prescribed circumstances; and
  • is not put into a fuel system that produces heat or energy and is not burned or flared. (activité non assujettie)

Non-marketable natural gas

Natural gas other than marketable natural gas. (gaz naturel non commercialisable)

Pentanes plus

A substance that is obtained from the production or processing of raw gas, condensate or crude oil, that is not any other type of fuel and that is

  • pentane;
  • hydrocarbons heavier than pentane; or
  • a combination of pentane and heavier hydrocarbons. (pentanes plus)

Person

An individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

Petroleum coke

Includes

  • a carbonaceous solid produced from an oil refinery coke unit or an oil or bitumen upgrader coker unit;
  • a carbonaceous solid produced from a cracking process, including coking, fluid coking, flexicoking and delayed coking; or
  • any substance commonly referred to as “green coke” or “fuel grade coke”. (coke de pétrole)

Prescribed

  • In the case of a form or the manner of filing a form, authorized by the Minister;
  • in the case of the information to be given on or with a form, specified by the Minister;
  • in the case of the manner of making or filing an election, authorized by the Minister; and
  • in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

Produce

In respect of fuel, to obtain fuel or bring fuel into existence by any method or process including

  • mining, extracting, removing or otherwise obtaining from the earth;
  • manufacturing, synthesizing, refining or blending; or
  • using any means of altering the chemical or physical properties of a substance, material or thing. (production)

Qualifying aviation fuel

A type of fuel that is aviation gasoline, aviation turbo fuel or a prescribed type of fuel. (combustible d’aviation admissible)

Qualifying farming fuel

A type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible agricole admissible)

Qualifying fishing fuel

A type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible de pêche admissible)

Qualifying greenhouse fuel

A type of fuel that is marketable natural gas or propane. (combustible de serre admissible)

Qualifying marine fuel

A type of fuel that is heavy fuel oil, light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible maritime admissible)

Qualifying motive fuel

A type of fuel that is gasoline, light fuel oil, marketable natural gas, propane or a prescribed type of fuel. (combustible moteur admissible)

Qualifying power plant fuel

A type of fuel that is light fuel oil or marketable natural gas. (combustible de centrale électrique admissible)

Qualifying rail fuel

A type of fuel that is light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible ferroviaire admissible)

Rate

In respect of a type of fuel, or in respect of combustible waste, for a listed province at a particular time

  • unless paragraph (b) applies, the rate set out in column 5 of the table in Schedule 2 to the Act that is applicable for the period of time that includes the particular time and that is opposite
    • that type of fuel or combustible waste, as the case may be, set out in column 2 of that table, and
    • the name of that listed province set out in column 4 of that table; and
  • if prescribed circumstances exist or prescribed conditions are met, the prescribed rate or the rate determined in prescribed manner that is applicable at the particular time for that listed province and for that type of fuel or combustible waste, as the case may be. (taux)

Record

Any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person or a computer system or other device. (registre)

Registered air carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as an air carrier in respect of that type of fuel. (transporteur aérien inscrit)

Registered distributor

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a distributor in respect of that type of fuel. (distributeur inscrit)

Registered emitter

A person that is registered under Division 4 of Part 1 of the Act as an emitter. (émetteur inscrit)

Registered importer

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as an importer in respect of that type of fuel. (importateur inscrit)

Registered marine carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a marine carrier in respect of that type of fuel. (transporteur maritime inscrit)

Registered rail carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a rail carrier in respect of that type of fuel. (transporteur ferroviaire inscrit)

Registered road carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a road carrier in respect of that type of fuel. (transporteur routier inscrit)

Registered specified air carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a specified air carrier in respect of that type of fuel. (transporteur aérien désigné inscrit)

Registered specified marine carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a specified marine carrier in respect of that type of fuel. (transporteur maritime désigné inscrit)

Registered specified rail carrier

In respect of a type of fuel, a person that is registered under Division 4 of Part 1 of the Act as a specified rail carrier in respect of that type of fuel. (transporteur ferroviaire désigné inscrit)

Registered user

In respect of a type of fuel or in respect of combustible waste, a person that is registered under Division 4 of Part 1 of the Act as a user in respect of that type of fuel or in respect of combustible waste. (utilisateur inscrit)

Remote community

A geographic area that is not serviced by a main electrical network and that is not serviced by a distribution system. (collectivité éloignée)

Remote power plant

A power plant that:

  1. generates electricity for general distribution to the public of a remote community;
  2. is not connected to a main electrical network; and
  3. is not connected to a distribution system. (centrale électrique éloignée)

Remote power plant operator

A person that operates a remote power plant. (exploitant de centrale électrique éloignée)

Reporting period

The reporting period of the person as determined under section 68. (période de déclaration)

Specified commercial vehicle

A vehicle

  • that is used to provide commercial transportation of individuals or goods by road
    • from one province to another province, or
    • from a particular location to another location if one location is in Canada and one location is outside Canada;
  • that
    • has two axles and a gross vehicle weight exceeding 11,797 kg,
    • has three or more axles regardless of weight, or
    • when combined with the trailer with which it is used, has a gross vehicle weight exceeding 11,797 kg; and
  • that is not a recreational vehicle, including a motor home, bus or pickup truck with attached camper, if used solely for a particular individual's personal use or enjoyment or the personal use or enjoyment of any other individual at the particular individual's expense. (véhicule commercial désigné)

Still gas

Gas suitable for use in an oil refinery that is produced as a result of distillation, cracking, reforming or other oil refining processes. (gaz de distillation)

Supply tank

A receptacle of a vehicle in which fuel is held for use in the operation of

  • the vehicle;
  • an auxiliary component of the vehicle; or
  • an auxiliary component of another vehicle, if the other vehicle is attached to the vehicle. (réservoir d’alimentation)

Use

Includes flaring but does not include venting. (utilisation)

Vehicle

Any conveyance that is suitable for the transportation of individuals or goods by water, land or air. (véhicule)

Vessel

Any conveyance that is suitable for the transportation of individuals or goods by water. (navire)

Further information

For all technical publications related to the Greenhouse Gas Pollution Pricing Act and its regulations, go to Fuel charge technical information.

To make a technical enquiry on the fuel charge or for additional information on the application of the fuel charge for each type of registrant, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

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