Carbon tax legislation requires companies hauling goods, fuel across borders to register
The federal government’s Greenhouse Gas Pollution Pricing Act – implemented alongside the carbon tax in Manitoba – has certain obligations for companies that haul goods or transport fuel across jurisdictions.
While these requirements primarily affect the freight trucking industry, Canada Revenue Agency advises operators in the heavy construction industry might be required to register and report fuel used if you are moving goods across borders – perhaps hauling aggregates from one province to the next, for example.
Click here for more information on whether you must register.
Further, if you are traveling across border, you may be permitted to register to reconcile the taxes paid, which can result in a rebate.
There also is a requirement for registering/reporting if an operation burns recycled combustible waste, such as tires or asphalt shingles, “for the purpose of producing heat or energy.” Click here for more detail.
The CRA provides information sheets that can help you discern if you are obligated to register/report. Click here for those information sheets and a series of links to CRA documents relating to potential obligations.
The “Fuel Charge Info Sheet” has a contact number for CRA, Prairie Region, should you need clarification.
