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Fuel Charge Regulations

Version of section 30 from 2024-12-16 to 2026-03-11:


Marginal note:Charge — diversion from eligible heating activities

  •  (1) For the purposes of section 26 of the Act, if at any time light fuel oil is delivered in a listed province by a registered distributor in respect of light fuel oil to a person and no charge is payable in respect of the delivery of the light fuel oil because of section 29, the person must pay a charge in respect of the light fuel oil and the listed province in the amount determined under section 40 of the Act to the extent that, at a later time, the light fuel oil is

    • (a) used by the person in the listed province otherwise than in eligible heating activities; or

    • (b) delivered by the person to another person unless the other person is the registered distributor 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.

  • SOR/2024-282, s. 3

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