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23 January 2025 Excise Interpretation 9000237- Fuel charge exemption certificates and rebate for fuel charge overpayment Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Addressee Case Number: 9000237 Attention: [Client] January 23, 2025 Dear [Client]: Subject: Interpretation – Fuel charge exemption certificates and rebate for fuel charge overpayment Thank you for your letter of [mm-dd-yyyy], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) to a person’s eligibility for a rebate of an overpayment of the fuel charge. ...

13 February 2025 Excise Interpretation 9000277- FUEL CHARGE INTERPRETATION; Non-Registered Road Carriers Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Road carrier registration requirements The required dates for registration under Part IX – Goods and Services Tax are covered in section 240 of the ETA. ... For road carriers, the prescribed forms are L400 Fuel Charge Registration and L400-2, Fuel Charge Registration Schedule – Road Carrier. ...