Fuel Charge Regulations (2018, c. 12, s. 187)

16 [Repealed, 2026, c. 2, s. 28]

17 [Repealed, 2026, c. 2, s. 29]

PART 7Farmers

Marginal note:Travel between farms and cardlock facilities

18 For the purposes of paragraph (c) of the definition eligible farming activity in section 3 of the Act, a prescribed activity is the operation of eligible farming machinery for the purposes of travelling between a farm and a cardlock facility to obtain qualifying farming fuel.

19 [Repealed, 2026, c. 2, s. 30]

20 [Repealed, 2026, c. 2, s. 31]

PART 8Annual Net Fuel Adjustment — Rail Carriers

Marginal note:Definition of specified year

21 For the purposes of sections 33, 35, 40, 47 and 52 of the Act, as adapted by section 22, specified year means a period of 12 months beginning on April 1st.

Marginal note:Adaptation — timing of adjustment

22 For the purposes of the fuel charge system,

• (a) section 33 of the Act is adapted so that a reference to “calendar year” in that section is to be read as “specified year”;

• (b) section 35 of the Act is adapted so that

  • (i) a reference to “calendar year” in that section is to be read as “specified year”, and

  • (ii) the reference to “June 30” in that section is to be read as “September 30”;

• (c) paragraph (a) of the description of B in subsection 40(1) of the Act is adapted so that

  • (i) a reference to “calendar year” in that paragraph is to be read as “specified year”, and

  • (ii) the reference to “December 31” in that paragraph is to be read as “March 31”;

• (d) section 47 of the Act is adapted so that

  • (i) the reference to “calendar year” in subsection (1) is to be read as “specified year”, and

  • (ii) the reference to “December 31 of the calendar year” in the description of B in subsection (2) is to be read as “March 31 of the specified year”; and

• (e) paragraph 52(c) of the Act is adapted so that

  • (i) the reference to “calendar year” in the portion of that paragraph before subparagraph (i) is to be read as “specified year”, and

  • (ii) a reference to “June 30 of the year following the particular calendar year” in subparagraphs (i) and (ii) is to be read as “September 30 of the specified year following the particular specified year”.

PART 9[Repealed, 2026, c. 2, s. 33]

23 [Repealed, 2026, c. 2, s. 33]

24 [Repealed, 2026, c. 2, s. 33]

25 [Repealed, 2026, c. 2, s. 33]

26 [Repealed, 2026, c. 2, s. 33]

27 [Repealed, 2026, c. 2, s. 33]

28 [Repealed, 2026, c. 2, s. 32]

PART 10[Repealed, 2026, c. 2, s. 35]

29 [Repealed, 2026, c. 2, s. 34]

30 [Repealed, 2026, c. 2, s. 34]

31 [Repealed, 2026, c. 2, s. 34]

32 [Repealed, 2026, c. 2, s. 35]

PART 11Registration and Returns after March 2025

33 [Repealed, 2026, c. 2, s. 36]

34 [Repealed, 2026, c. 2, s. 36]

35 [Repealed, 2026, c. 2, s. 36]

36 [Repealed, 2026, c. 2, s. 36]

37 [Repealed, 2026, c. 2, s. 36]

38 [Repealed, 2026, c. 2, s. 36]

39 [Repealed, 2026, c. 2, s. 36]

40 [Repealed, 2026, c. 2, s. 36]

41 [Repealed, 2026, c. 2, s. 36]

Marginal note:Registrations cancelled — November 1, 2025

42 For the purposes of the application of the fuel charge system, despite any provision of Part 1 of the Act, every registration under Division 4 of that Part is cancelled on November 1, 2025.

Marginal note:No requirement to file

43 For the purposes of subsection 69(4) of the Act, a reporting period of a person is a prescribed reporting period and a return for the reporting period is not required to be filed if

• (a) the reporting period begins after March 2025; and

• (b) it is the case that

  • (i) no charge becomes payable by the person in the reporting period, or

  • (ii) the amount of each charge that becomes payable by the person in the reporting period is equal to zero.