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Table of Contents Overview Information on registration Users of fuel Users of combustible waste Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered user of fuel Registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered user of fuel in respect of fuel and a listed province Calculating the charge payable by a registered user of combustible waste in respect of combustible waste and a listed province Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered user of fuel Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Fuel used in a non-covered activity Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities Footnote 1. ...

Table of Contents Overview Registration Types of registration Registered distributor Registered importer Registered emitter Registered user of fuel Registered user of combustible waste Registered air carrier and registered specified air carrier Registered marine carrier and registered specified marine carrier Registered rail carrier and registered specified rail carrier Registered road carrier Applying for registration Authority for separate returns Cancelling a registration Appendix – Definitions Overview As part of the Government of Canada’s initiative to implement a federal greenhouse gas emissions pricing structure, and taking into consideration provincial greenhouse gas emissions pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system for industrial facilities. ...

Also, when a partnership is recognized for income tax purposes, it will be treated as one for GST/HST purposes, and so the income tax considerations are relevant for GST/HST purposes as well. ...

However, ethical considerations were raised during the focus groups, with some of the tax preparers indicating that vulnerable taxpayers with high refund amounts could be overcharged for filing their returns. ...

Therefore when comparing this edition with previous editions, differences in extraction time frames should be taken into consideration. ...

Users should take this into consideration when using the data. Item 66: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $860.22, deducted as employment insurance premiums and withheld by the employer. ...

Users should take this into consideration when using the data. Item 66: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $856.36, deducted as employment insurance premiums and withheld by the employer. ...

Users should take this into consideration when using the data. Item 68: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $664.34, deducted as employment insurance premiums and withheld by the employer. ...

Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...

These contributors made a point of stating that a charitable organizations’ stated purposes should be taken into consideration when determining levels of political activity. ...