These information sheets that can help you discern if you are obligated to register/report:
Registration Forms
FCN1 – notice with information concerning registrations
L400 – registration form
L400-1 – registration schedule
L400-2 – registration schedule for road carriers
Charge for fuel held in inventory on Adjustment Day
FCN3 – notice with information concerning the Annual Charge
B402 – annual charge return
B402-1 – annual charge schedule
Other Fuel Charge Notices
FCN2 – notice concerning registered distributors (generally sellers or producers of fuel)
FCN4 – notice concerning importers (generally bringing fuel into a listed province)
FCN5 – notice concerning emitters (generally persons with a covered facility – large industrial polluters)
FCN6 – notice concerning road carriers (generally truckers that haul inter-provincially)
FCN7 – notice concerning users (generally applies to: a person that uses fuel without burning it, for example – manufacturer of plastic, or a person that burns combustible waste such as tires or shingles)