Fuel charge

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https://www.canada.ca/en/revenue-agency/services/tax/excise-taxes-duties-levies/fuel-charge.html

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Fuel charge

Information on the fuel charge under the Greenhouse Gas Pollution Pricing Act.

Services and information


Fuel charge registration

Who has to register. When and how to register.


Fuel charge technical information

Fuel charge rates, forms, notices, memoranda, and other technical publications.


Fuel charge relief

Filing an exemption certificate for relief of the fuel charge.


Charge on fuel held in a listed province on adjustment day

Who has to pay a charge on fuel held in a listed province on adjustment day, exceptions to the charge, and how to file the return.


Fuel Charge Registry

How to verify a fuel charge account’s registration status when a fuel delivery takes place.


Pay (remit) the fuel charge

When and how to pay (remit) the fuel charge.


Report the fuel charge

How and when to file a fuel charge return.


Joint venture election

If you are a participant and the operator of a joint venture and you want to make a joint election with other participants (co-venturers) to make yourself responsible to account for the fuel charge for the joint venture.


How to fill out the fuel charge return and schedules for registrants

Line-by-line instructions on how to fill out Form B400 and the related schedules.


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Date modified:
2025-03-16

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