January 5, 2017
Explains policies and procedures related to carbon levy administration, specifically for "other fuels" (see the circular for a list). This includes information on when carbon levy is payable or not payable, filing and remittance. Tax and Revenue Administration information circulars are updated as...
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...