The Canada Revenue Agency (CRA) has issued several publications addressing the fuel charge requirements under the Greenhouse Gas Pollution Pricing Act. This federal back-stop system applies as of April 1, 2019 in Manitoba, New Brunswick, Ontario, and Saskatchewan, and takes effect on July 1, 2019 in Nunavut and the Yukon.
The publications address which organizations are required to register for the new fuel charge, as well as the types of participants in the system, and provide information on available exemptions and reporting requirements. An overview of the fuel charge system (with links to the publications) is available at:
Technical notices specific to the fuel charge may be found at: