January 11, 2017
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).
December 2, 2016
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...