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4 results

Tags: carbon levy carbon levy exemption

Views: 60
Last Modified

January 11, 2017

Description

Explains policies and procedures related to carbon levy administration and aviation fuel. This includes information about carbon levy exemptions and licences. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned).


Views: 95
Last Modified

December 2, 2016

Description

Provides an overview of carbon levy administration policies and procedures pursuant to the Climate Leadership Act and Regulation, which came into force on January 1, 2017. This circular includes information on the legislation framework, definitions, when the carbon levy is payable and not...


Views: 55
Last Modified

November 3, 2016

Description

Explains policies and procedures related to carbon levy administration, specifically related to exemptions for natural gas for heating purposes. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned).


Views: 102
Last Modified

November 3, 2016

Description

Explains policies and procedures related to carbon levy administration, specifically for "other fuels" (see the circular for a list). This includes information on carbon levy exemptions and licences. Tax and Revenue Administration information circulars are updated as necessary (if they are...