Archived
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 payable, purchasing fuel exempt of the carbon levy, applying for a licence, and refunds and rebates of the carbon levy. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned). Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019.
Updated
June 28, 2019
Tags
Title and publication information
Type
Series Title
Series Title
Series Title
Frequency
Irregular
Publisher / Creator Information
Resource Dates
Date Created
2016-12-02
Date Added
2019-02-09T16:49:46.189980
Date Modified
2019-06-28
Date Issued
2016-12-02
Date Archived
2023-07-25
Audience information
Language
Identifiers
Usage / Licence
Contact
Contact Name
Treasury Board and Finance. Tax and Revenue Administration.