Marginal note:Charge — diversion by remote power plant operator
13 (1) For the purposes of section 26 of the Act, if at any time fuel that is a qualifying power plant fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a remote power plant operator and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under section 40 of the Act to the extent that, at a later time, the fuel is
(a) used by the particular person in the listed province otherwise than in the operation of a remote power plant or otherwise than at the location of a remote power plant; or
(b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act.
Marginal note:When charge payable
(2) For the purposes of section 26 of the Act, the charge referred to in subsection (1) becomes payable at the later time referred to in that subsection.
Marginal note:Charge not payable
(3) For the purposes of section 27 of the Act, the charge referred to in subsection (1) is not payable if the particular person is not, at the later time referred to in that subsection, a remote power plant operator or if a charge is payable under section 37 of the Act in respect of the fuel.
Marginal note:Charge — ceasing to be a remote power plant operator
(4) For the purposes of section 26 of the Act, if at any time fuel that is a qualifying power plant fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a remote power plant operator, if an exemption certificate applies in respect of the delivery in accordance with section 36 of the Act and if the particular person ceases, at a later time, to be a remote power plant operator, the particular person must pay a charge in respect of the fuel and the listed province in the amount determined under section 40 of the Act to the extent that, at the later time, the fuel is held in the listed province by the particular person. The charge becomes payable at the later time.
Marginal note:Charge not payable
(5) For the purposes of section 27 of the Act, the charge referred to in subsection (4) is not payable if
(a) at the later time referred to in that subsection, the particular person is registered as a distributor in respect of that type of fuel;
(b) at the later time referred to in that subsection, the particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person; or
(c) a charge is payable under section 37 of the Act in respect of the fuel.
- SOR/2019-265, s. 3
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