Records

As part of your registration obligations, a person who is registered under the Greenhouse Gas Pollution Pricing Act is required to keep records, in English or French, in Canada in accordance with subsection 104(3) of the Act. However, the Minister may authorize, in certain situations, for a registrant to maintain such records outside Canada, provided specific requirements are met, including but not limited to the following:

1. An authorized person undertakes to keep the CRA advised of any changes to the address at which the records are kept
2. An authorized person undertakes to make these records available, when and as requested, to an officer of the Agency at a designated tax services office in Canada, should an inspection be required by the CRA
3. An authorized person agrees to pay all travel and living costs of the CRA officer travelling outside of Canada to conduct an on-site audit should the records not be made available when and as requested by the CRA, or should the records provided be inaccurate or incomplete

If you intend to register for the fuel charge program but maintain records outside of Canada, you are required to fill out and send Form L400-3, Non-Resident – Records Kept Outside Canada, as part of your registration package.

For technical enquiries, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

Business number

If you are a non-resident without an address in Canada, you will require a business number to register for the purposes of the fuel charge program. To request a nine-digit business number (BN9), you must fill out and send Form RC1, Request for a business number and certain program accounts along with your Form L400, Fuel charge registration, and applicable schedules to the following address:

Sudbury Tax Centre
Fuel Charge Program
Post Office Box 20000, Station A
Sudbury ON P3A 5C1

You can also send them by fax to the attention of the Fuel Charge Program at 1-705-670-6234.

How to file a fuel charge return electronically for non-residents

A non-resident representative living in the United States can electronically file a return through Represent a Client using a non-resident representative number (NRRN). For more information, see Report the fuel charge.