3rd Session, 41st Legislature
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Bill 16
THE CLIMATE AND GREEN PLAN IMPLEMENTATION ACT
| Bilingual version (PDF) | Explanatory Note |
(Assented to )
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The Climate and Green Plan Act set out in Schedule A is hereby enacted.
Industrial Greenhouse Gas Emissions Control and Reporting Act
The Industrial Greenhouse Gas Emissions Control and Reporting Act set out in Schedule B is hereby enacted.
Water Protection Amendment Act
The Water Protection Amendment Act set out in Schedule C is hereby enacted.
The Income Tax Amendment Act set out in Schedule D is hereby enacted.
The Fuel Tax Amendment Act set out in Schedule E is hereby enacted.
Subject to subsection (2), this Act comes into force on the day it receives royal assent.
Coming into force of Schedules
The Schedules to this Act come into force as provided in the coming into force section at the end of each Schedule.
THE CLIMATE AND GREEN PLAN ACT
TABLE OF CONTENTS
Section
1 Definitions
2 Climate and green plan
3 Carbon pricing set at $25 per tonne
4 Five-year emissions reduction goals
5 Carbon savings account
6 Annual report on climate and green plan
7 Five-year greenhouse gas emissions reports
8 Expert advisory council
9 Role of council
10 Low Carbon Government Office
11 Mandate
12 Made-in-Manitoba Climate and Green Fund
13 Regulations
14 Repeals
15 C.C.S.M. reference
16 Coming into force
THE CLIMATE AND GREEN PLAN ACT
WHEREAS climate change is the result of greenhouse gas emissions, and it creates a wide range of environmental risks and challenges in Manitoba and around the world;
AND WHEREAS greenhouse gas emissions are primarily caused by the use of carbon-based fuels and processes that release carbon, and a move to a low carbon economy is critical to slowing climate change and minimizing its effects;
AND WHEREAS economic development needs to occur in a sustainable manner that balances human and environmental interests;
AND WHEREAS the protection and enhancement of Manitoba's water resources and natural areas will provide lasting benefits for all Manitobans;
AND WHEREAS the government is committed to developing a made-in-Manitoba plan to address climate change, promote sustainable development, and protect and enhance water resources, natural habitat and biodiversity;
THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The following definitions apply in this Act.
"carbon savings account" means the carbon savings account established under section 5. (« compte d'épargne carbone »)
"climate and green plan" means the plan described in section 2. (« Plan vert et climatique »)
"council" means the expert advisory council established under section 8. (« conseil »)
"emissions" means the release into the atmosphere of greenhouse gases that are attributable to human activity. (« émission de gaz à effet de serre »)
"fund" means the Made-in-Manitoba Climate and Green Fund continued under section 12. (« Fonds »)
"greenhouse gas" means carbon dioxide, methane, nitrous oxide, sulphur hexafluoride and the prescribed categories of hydrofluorocarbons and perfluorocarbons, and includes any other gas or substance or category of gas or substance prescribed by regulation to be a greenhouse gas. (« gaz à effet de serre »)
"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act. (« ministre »)
"office" means the Low Carbon Government Office established under section 10. (« Bureau »)
"sustainable development" means development that meets the needs of the present generation without compromising the ability of future generations to meet their needs. (« développement durable »)
CLIMATE AND GREEN PLAN
The minister must develop a plan with a comprehensive framework of programs, policies and measures to
(a) reduce greenhouse gas emissions and address the effects of climate change;
(b) promote sustainable development;
(c) improve the management and protection of Manitoba's water resources; and
(d) preserve and protect Manitoba's natural habitat and biodiversity.
When developing and implementing the climate and green plan, the minister must take into account the advice and recommendations of the council.
Annual review of climate and green plan
The minister must conduct an annual review of the programs, policies and measures in the climate and green plan to determine if they are achieving their intended goals.
Carbon pricing set at $25 per tonne
The pricing of greenhouse gas emissions at $25 per tonne and the implementing of that price through The Industrial Greenhouse Gas Emissions Control and Reporting Act and The Fuel and Carbon Tax Act are components of the climate and green plan.
GREENHOUSE GAS EMISSIONS
REDUCTIONS
Five-year emissions reduction goals
For the five-year period 2018 to 2022 and for each five-year period after that, the minister must establish greenhouse gas emissions reduction goals for Manitoba.
When establishing greenhouse gas emissions reduction goals, the minister must take into account the advice and recommendations of the council.
The minister must
(a) establish the greenhouse gas emissions reduction goal for the 2018 to 2022 period within one year after the coming into force of this Act; and
(b) establish the greenhouse gas emissions reduction goal for subsequent five-year periods before the start of each period, subject to any adjustment under subsection 5(2) if the carbon savings account is in a deficit position.
The minister must establish and maintain a carbon savings account that keeps a running balance of the greenhouse gas emissions reductions achieved in previous five-year periods as compared to the emissions reduction goals set for those periods.
Adjustment if emissions reduction goal not met
If the greenhouse gas emissions reduction goal in a five-year period has not been achieved, the amount of the emissions reduction shortfall is to be added to the emissions reduction goal in the next five-year period.
REPORTING RE
CLIMATE AND GREEN PLAN
Annual report on climate and green plan
The minister must prepare an annual report on the programs, policies and measures employed in that year to implement the climate and green plan.
Reporting on greenhouse gas emissions reductions
If a measure under the climate and green plan results in a reduction in greenhouse gas emissions, the annual report must set out the emissions reduction achieved.
Emissions reduction goal and carbon savings account
The annual report must set out the applicable greenhouse gas emissions reduction goal established under section 4 and the current status of the carbon savings account.
The annual report must contain a summary of the activities of the council in that year.
The annual report must contain a summary of the activities of the office in that year and must include a report on the greenhouse gas emissions of all government departments and prescribed government agencies and entities in that year prepared by the office under subsection 11(3).
The annual report must contain a report on the activities of the fund in that year, including a list of the persons or groups that received money from the fund and the specific projects, studies and activities that were supported by the fund.
The minister must table a copy of the annual report within 15 days after it has been prepared if the Assembly is sitting or, if it is not, within 15 days after the next sitting begins.
Five-year greenhouse gas emissions reports
For the five-year period 2018 to 2022 and for each five-year period after that, the minister must prepare a report on greenhouse gas emissions in Manitoba during that period.
The report must include the following information:
(a) the total amount of greenhouse gas emissions in Manitoba in that five-year period;
(b) the total amount of greenhouse gas emissions that would have occurred in that five-year period if no new greenhouse gas emissions reduction measures had been implemented in that period;
(c) the total greenhouse gas emissions reductions achieved in that five-year period due to the implementation of new greenhouse gas emissions reduction measures in that period;
(d) the greenhouse gas emissions reduction goal for that five-year period, and whether that goal was achieved.
The report must be completed no later than 18 months after the five-year period to which the report relates.
The minister must table a copy of the report within 15 days after it has been prepared if the Assembly is sitting or, if it is not, within 15 days after the next sitting begins.
EXPERT ADVISORY COUNCIL
The minister may appoint such persons as the minister considers appropriate to an independent expert advisory council.
The council may establish subcommittees to perform specific duties or functions.
Council to establish rules of procedure
The council may establish its own rules of procedure, including rules of procedure for its subcommittees.
The council is to
(a) provide advice and recommendations to the minister on programs, policies and measures to be included in the climate and green plan;
(b) review progress on the implementation of the climate and green plan, and provide advice on any required changes to the plan; and
(c) provide advice and recommendations to the minister respecting greenhouse gas emissions reduction goals to be established under section 4.
Considerations re emissions reduction goals
When providing advice and recommendations respecting greenhouse gas emissions reduction goals, the council must have regard to
(a) the total amount of greenhouse gas emissions projected to occur in Manitoba in that five-year period if no new greenhouse gas emissions reduction measures are implemented in that period;
(b) economic, industrial and demographic projections;
(c) the implementation of greenhouse gas emissions reduction measures;
(d) the availability and use of new and emerging technologies; and
(e) any other considerations that the council considers relevant.
LOW CARBON GOVERNMENT OFFICE
The Low Carbon Government Office is hereby established.
The office consists of a director and such other employees appointed in accordance with The Civil Service Act.
The office is responsible for developing and implementing policies, strategies and initiatives to reduce greenhouse gas emissions and promote sustainable operations by government departments and government agencies and entities prescribed by regulation.
As part of its mandate, the office must focus on reducing greenhouse gas emissions and improving sustainable operations through
(a) sustainable procurement of goods and services;
(b) improved building design, construction and management;
(c) increased use of zero emission vehicles and reduced fuel consumption by the vehicle and equipment fleets operated by government departments and prescribed government agencies and entities;
(d) innovative use and management of information and communication technologies; and
(e) improved waste reduction and management operations.
Recording greenhouse gas emissions
The office must track and record the greenhouse gas emissions of all government departments and prescribed government agencies and entities on an annual basis.
MADE-IN-MANITOBA CLIMATE AND
GREEN FUND
Made-in-Manitoba Climate and Green Fund
The Sustainable Development Innovations Fund established under The Sustainable Development Act is continued under this Act as the Made-in-Manitoba Climate and Green Fund. The fund consists of amounts appropriated for the purposes of the fund.
The purpose of the fund is to provide financial support for projects, studies and activities that will do one or more of the following:
(a) reduce greenhouse gas emissions;
(b) address the effects of climate change, including measures to adapt to climate change;
(c) promote sustainable development;
(d) improve the management and protection of water resources;
(e) preserve and protect Manitoba's water resources, natural habitat and biodiversity.
Payments from the fund are to be made in accordance with any applicable regulations made and directives issued under The Financial Administration Act.
GENERAL PROVISIONS
The Lieutenant Governor in Council may make regulations
(a) prescribing a gas or substance or any category of gases or substances to be a greenhouse gas;
(b) prescribing government agencies or entities for the purpose of section 11;
(c) defining any word or expression used but not defined in this Act;
(d) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable to carry out the purpose of this Act.
The following Acts are repealed:
(a) The Climate Change and Emissions Reductions Act, S.M. 2008, c. 17;
(b) The Sustainable Development Act, S.M. 1997, c. 61.
This Act may be referred to as chapter C134 of the Continuing Consolidation of the Statutes of Manitoba.
This Act comes into force on the day it receives royal assent.
THE INDUSTRIAL GREENHOUSE GAS
EMISSIONS CONTROL AND REPORTING ACT
TABLE OF CONTENTS
Section
1 Purpose
2 Definitions
3 Application to industrial operations
4 Registration
5 Registration certificate
6 Reporting attributable emissions and limits
7 Compensation for excess emissions
8 Emissions offset credits
9 Establishing and administering credit system
10 Performance credits
11 Manitoba offset credits
12 Credits recognized under an agreement
13 Credits must support integrity of the system
14 Tracking system
15 Tracking systems may be combined with registries
16 Reporting on revenues received
17 Director
18 Forms
19 Records required by director
20 Inspectors
21 General inspection powers
22 Assisting inspectors
23 Compliance orders
24 Appeal to court
25 Information is confidential
26 Liability protection
27 Service
28 Offences
29 Penalties
30 Convicted person must still comply with order
31 Regulations
32 General or specific application of regulations
33 Incorporation of codes and standards
34 C.C.S.M. reference
35 Coming into force
THE INDUSTRIAL GREENHOUSE GAS
EMISSIONS CONTROL ANDREPORTING ACT
INTRODUCTORY PROVISIONS
The purpose of this Act is to reduce greenhouse gas emissions from industrial operations in Manitoba by
(a) establishing a compliance scheme that facilitates cost-effective emissions reductions; and
(b) imposing obligations on those who emit in excess of the limits provided for under the compliance scheme, including requiring a levy to be paid on those excess emissions.
The following definitions apply in this Act.
"approved" means approved by the director.
"attributable", in relation to greenhouse gas emissions, means attributable to an industrial operation within the meaning of the regulations. (« attribuable »)
"CO2 equivalent" means the mass of carbon dioxide that would produce the same global warming impact as a given mass of another greenhouse gas, as determined in accordance with the regulations. (« équivalent CO2 »)
"compliance period" means the period prescribed for the purpose of section 6 (calculating attributable emissions and limits). (« période de conformité »)
"court" means the Court of Queen's Bench of Manitoba. (« tribunal »)
"director" means the director appointed under section 17. (« directeur »)
"emissions offset credit" means an emissions offset credit described in subsection 9(2). (« crédit compensatoire »)
"facility" includes
(a) all buildings, structures and stationary items and equipment that
(i) are located or used on a single site,
(ii) are controlled and directed by the same person, and
(iii) function as a single integrated operation; and
(b) mobile equipment used primarily at the site referred to in subclause (a)(i) and that function as part of the integrated operation. (« installation »)
"greenhouse gas" means carbon dioxide, methane, nitrous oxide, sulphur hexafluoride and the prescribed categories of hydrofluorocarbons and perfluorocarbons, and includes any other gas or substance or category of gas or substance prescribed to be a greenhouse gas. (« gaz à effet de serre »)
"greenhouse gas emissions" means greenhouse gas emissions released into the atmosphere measured in CO2 equivalent tonnes. (« émission de gaz à effet de serre »)
"industrial operation" means
(a) a facility or a prescribed undertaking or activity that is subject to this Act as provided for in subsection 3(1); and
(b) a facility, undertaking or activity designated as an industrial operation under subsection 3(3) or (5). (« exploitation industrielle »)
"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act. (« ministre »)
"operator" means the person considered to be the operator of an industrial operation within the meaning of the regulations. (« exploitant »)
"prescribed" means prescribed by regulation under this Act.
Reference to "Act" includes regulations
The term "this Act" includes regulations made under this Act.
Operations consisting of multiple sites
The minister may, by regulation, designate two or more facilities, undertakings or activities that are on contiguous or adjacent sites to be one facility, undertaking or activity for the purpose of this Act if they function in an integrated fashion.
APPLICATION
Act applies to operations with emissions of 50,000 tonnes or more
This Act applies to each facility, and each prescribed undertaking or activity, in Manitoba that has attributable greenhouse gas emissions that equal or exceed 50,000 tonnes in a prescribed period or, if no period is prescribed, in 2016.
Operations with lower emissions may opt in
A person who operates a facility, or engages in an undertaking or activity, in Manitoba that has, in a prescribed period, attributable greenhouse gas emissions of between 10,000 and 50,000 tonnes may apply to the director for designation of the facility, undertaking or activity as an industrial operation.
Director may designate facility, etc. with lower emissions
For the purpose of subsection (2), the director may designate the facility, undertaking or activity as an industrial operation if the director is satisfied that
(a) it operates in an emissions-intensive trade-exposed sector within the meaning of the regulations; and
(b) its attributable greenhouse gas emissions in the prescribed period are between 10,000 and 50,000 tonnes.
New or expanded facility, etc.
A person who operates a new or expanded facility, or engages in a new or expanded undertaking or activity, in Manitoba may apply to the director for designation of the facility, undertaking or activity as an industrial operation.
Director may designate new or expanded facility, etc.
Subject to the regulations, the director may designate the new or expanded facility, undertaking or activity as an industrial operation if the director is satisfied that, once fully operational,
(a) it will have attributable greenhouse gas emissions that equal or exceed 50,000 tonnes in a period prescribed for the purpose of subsection (1); or
(b) it
(i) operates, or will operate, in an emissions-intensive trade-exposed sector within the meaning of the regulations, and
(ii) will have attributable greenhouse gas emissions of between 10,000 and 50,000 tonnes in a period prescribed for the purpose of subsection (2).
An application under subsection (2) or (4) must be made in the approved form and at the time and in the manner specified by the director.
COMPLIANCE SCHEME
Registration
Every industrial operation must be registered.
To register, the operator of an industrial operation must apply to the director in the approved form and at the time and in the manner specified by the director.
Director must issue registration certificate
On registering an industrial operation, the director must issue a registration certificate to the operator.
Director may cancel registration certificate
The director may cancel a registration certificate in accordance with the regulations.
Obligations
Reporting attributable emissions and limits
For each compliance period, the operator of an industrial operation must, in accordance with the regulations, submit a report to the director that sets out
(a) the operation's attributable greenhouse gas emissions;
(b) the prescribed greenhouse gas emissions limit that applies to the industrial operation; and
(c) any other prescribed information or information that the director requests in writing.
If required by the regulations, the operator must ensure that the emissions report is verified in accordance with the regulations before it is submitted.
Compensation for excess emissions
If an industrial operation emits greenhouse gases in a quantity that exceeds the greenhouse gas emissions limit that applies to the operation during the compliance period, the operator must compensate for the excess emissions in accordance with subsection (2) and the regulations.
Form and amount of compensation
The operator must compensate for the excess emissions by
(a) remitting emissions offset credits at the rate of one credit for each tonne of greenhouse gas emissions that was emitted in excess of the emissions limit;
(b) paying a levy to the Crown in right of Manitoba at the rate of $25 for each tonne of greenhouse gas emissions that was emitted in excess of the emissions limit; or
(c) remitting emissions offset credits under clause (a) and making a payment under clause (b).
When compensation must be provided
The operator must provide the required compensation by or before the prescribed deadline.
Penalty — failure to provide compensation
If the operator fails to comply with subsection (3), the operator must pay the prescribed penalty in addition to the required compensation.
Emissions Offset Credits
The purpose of emissions offset credits is to enable the operator of an industrial operation that
(a) emits less than the applicable limit of greenhouse gas emissions in a compliance period to earn credits and either hold them for future use or transfer them to others; or
(b) emits more than the applicable greenhouse gas emissions limit to use the credits as a form of compensation for the purpose of subsection 7(2).
Director to establish and administer credit system
The director must establish and administer an emissions offset credit system in accordance with this Act.
Types of emissions offset credits
The system is to be based on the following types of emissions offset credits:
(a) performance credits, which must be issued under section 10;
(b) Manitoba offset credits, which may be provided for in the regulations made under section 11;
(c) recognized credits, which may be provided for in an agreement under section 12.
If an industrial operation's attributable greenhouse gas emissions in a compliance period are below the limit that applies during that period, the director must, in accordance with the regulations, issue to the operator the number of performance credits that equals the difference between that limit and the number of tonnes of greenhouse gases emitted.
The Lieutenant Governor in Council may establish, by regulation, an emissions offset credit system for projects in Manitoba that prevent greenhouse gases from being emitted into the atmosphere or that remove greenhouse gases from the atmosphere.
Regulations re Manitoba offset credits
A regulation made under subsection (1) may include provisions
(a) respecting the issuance of emissions offset credits by the director to persons who are responsible for the projects;
(b) imposing requirements on persons who are responsible for the projects;
(c) respecting the registration and monitoring of the projects;
(d) respecting the records to be created and maintained by persons responsible for projects, and the reports to be made and submitted to the director by those persons;
(e) respecting the use, transfer, exchange, sale, variation, cancellation and retirement of emissions offset credits;
(f) respecting the creation, operation and management of one or more registries for the tracking of emissions offset credits;
(g) imposing fees on persons who participate in the system or any aspect of it.
Agreements with other jurisdictions
The minister may enter into an agreement with Canada, another province, a territory or a foreign jurisdiction, or an agent of any of them, respecting recognition of credits issued by the other party as emissions offset credits.
Regulations re recognition of credits of others
The Lieutenant Governor in Council may make regulations respecting credits recognized under subsection (1), including regulations
(a) respecting the manner in which and the terms and conditions subject to which recognized credits may be obtained by a person in Manitoba;
(b) respecting the use, transfer, exchange, sale, variation, cancellation and retirement of recognized credits;
(c) respecting the creation, operation and management of one or more registries for the tracking of recognized credits;
(d) imposing fees on persons who use recognized credits or a prescribed registry for such credits.
Credits must support integrity of the system
A Manitoba offset credit or a recognized credit may be used under section 7 only if, in the director's opinion, the credit is issued on the basis — or is converted on such a basis — that one of the credits reasonably represents one tonne of greenhouse gas emissions
(a) not being emitted into the atmosphere; or
(b) being removed from the atmosphere in a prescribed manner.
Tracking System
Tracking emissions offset credits, payments, etc.
The director must establish and maintain a system that tracks
(a) the issuance and the transfer, retirement, cancellation, suspension or revocation of emissions offset credits that are available for use in Manitoba;
(b) excess emissions payments made under subsection 7(2); and
(c) any other transaction or matter specified in the regulations.
Operator must maintain tracking system account
The operator of an industrial operation must open and maintain one or more accounts in the tracking system, as required by the regulations, so that the emissions offset credits that the operator remits, earns or obtains under this Act may be tracked by the director.
To open an account in the tracking system, the operator must apply to the director in the approved form and at the time and in the manner specified by the director.
System must be consistent with regulations
The director must ensure that the tracking system meets the prescribed requirements.
Suspending or revoking credits
To maintain the integrity of the emissions offset credit system, the director may, in prescribed circumstances, suspend or revoke one or more emissions offset credits.
A person is not entitled to be indemnified for a suspended or revoked credit or for a credit that is remitted and then retired or cancelled in accordance with the regulations.
Tracking systems may be combined with registries
If provided for in the regulations, the tracking system established under section 14 may be combined with either the Manitoba offset credits registry or a recognized credits registry or both of them.
REPORTING OF REVENUES
Reporting on revenues received
Revenues received by the government from excess greenhouse gas emission payments must be reported in accordance with section 67.1.1 of The Financial Administration Act.
ADMINISTRATION AND ENFORCEMENT
Director
The minister must appoint a person as the director for the purpose of this Act.
The director may delegate to any person, in writing, any of the powers, duties or functions of the director under this Act.
A delegation is subject to the limitations and conditions set out in the delegation.
Director retains powers and duties
The director may continue to exercise a power or perform a duty or function that the director has delegated.
The director may approve forms for use in the administration of this Act and may require them to be used.
The director may require a person to provide records or copies of records that the person is required to make and maintain under this Act for the purpose of
(a) determining compliance with this Act;
(b) verifying the accuracy or completeness of a record, report or other information provided to the director; or
(c) performing any other duty or function that the director considers necessary or advisable in the administration or enforcement of this Act.
A person required to provide records or copies of records under subsection (1) must do so.
Inspectors and Inspections
The minister may appoint any person as an inspector for the purpose of this Act, subject to any terms or conditions the minister considers necessary.
The minister may, on such terms or conditions as the minister may specify, designate a person or class of persons employed by the government as inspectors for the purpose of administering and enforcing this Act.
An inspector exercising a power under this Act must produce identification on request.
Director has inspection powers
The director has the powers of an inspector for the purpose of this Act.
An inspector may, at any reasonable time and where reasonably required to administer this Act or to determine compliance with it,
(a) enter and inspect any premises where the inspector reasonably believes
(i) a greenhouse gas is being, or has been, emitted, or
(ii) records relevant to the administration and enforcement of this Act are maintained;
(b) use or operate any equipment, in or on the premises, or require it to be used or operated, under specific conditions;
(c) conduct any test, take any sample or make any other examination of the premises, a process occurring on the premises or of any thing found in or on the premises;
(d) take photographs or videos or otherwise make a record of the premises or anything in or on the premises;
(e) require any person to provide information or produce any record for examination, auditing or copying; and
(f) take any other steps the inspector considers necessary.
An inspector may be accompanied by one or more persons who may assist the inspector in carrying out the inspection.
Authority to enter private dwelling
An inspector may not enter a private dwelling except with the consent of the owner or occupant or under the authority of a warrant.
The owner or person in charge of the premises being inspected or having custody or control of the relevant records or things must
(a) produce or make available to the inspector any records and things that the inspector requires for the inspection;
(b) provide any assistance or additional information, including personal information, that the inspector reasonably requires to perform the inspection; and
(c) answer any questions related to the purpose of the inspection that are asked of them by the inspector.
In order to inspect records that may be accessed electronically at the place being inspected, the inspector may require the person in charge of the premises or the relevant records to produce the records in the form of a printout or to produce them in an electronically readable format.
An inspector may use equipment at the place being inspected to make copies of relevant records and may remove the copies from the place of inspection for further examination.
Inspector may remove records to make copies
If an inspector is not able to make copies of records at the premises being inspected, he or she may remove them to make copies, but must give a receipt to the person from whom they were taken and return the originals as soon as practicable.
A copy of a record made under this section and certified to be a true copy by the inspector is, in the absence of evidence to the contrary, admissible in evidence in any proceeding or prosecution as proof of the original record or document and its contents.
Compliance Orders
The director may issue a written order directed to a person if, in the director's opinion, the person fails to comply with a provision of this Act.
An order issued by the director under this section must set out the following:
(a) the name of the person to whom the order is directed;
(b) the measures that the person must take as set out in subsection (3);
(c) the date of the order and the time period within which the person must comply;
(d) the reasons for the order;
(e) a statement that the person has the right to appeal the order.
What a person may be required to do
An order issued by the director under this section may require the person to do either or both of the following:
(a) comply with a provision of this Act;
(b) do or refrain from doing one or more things specified in the order within the specified time period.
A person to whom a compliance order is directed must comply with it within the specified time period, unless the person appeals it in accordance with subsection 24(2).
If a person fails to comply with the order, and the order has not been appealed under subsection 24(2) (or on an appeal, the appeal has not been allowed), the director may apply to the court for an order directing compliance. An application may be made without notice if the court considers it appropriate in the circumstances.
The court may order compliance on any conditions that the court considers appropriate and may make any other order it considers necessary to ensure compliance.
A decision of the director to issue a compliance order under section 23 may be appealed to the court by the person named in the order.
An appeal to the court must be made by filing an application with the court within 14 days after a copy of the director's decision is served on the person. The person must also serve on the director a copy of the application that was filed.
The court may
(a) confirm the director's decision; or
(b) allow the appeal, on any terms and conditions the court considers appropriate.
The court may make any order as to costs that the court considers appropriate.
GENERAL
A person who obtains records or other information that is submitted in accordance with an application or request that is made or an obligation that is imposed under this Act must not disclose the records or information to any person or entity other than for the purposes of administering this Act, for the purposes of a prosecution or if required by law.
The prohibition in subsection (1) does not apply to disclosure of information that is publicly available or that is required or authorized to be made public under this Act.
No action or proceeding may be brought against the minister, the director, an inspector or any other person acting under the authority of this Act for anything done or omitted to be done, in good faith, in the exercise or intended exercise of a power or duty under this Act.
A notice, order or other document under this Act is sufficiently given or served if it is
(a) delivered personally; or
(b) sent by registered mail, or by another service that provides the sender with proof of delivery, to the intended recipient at that person's last address appearing in the director's records.
A notice, order or other document sent by registered mail or other service that provides proof of delivery is deemed to be given or served five days after the day it was sent.
OFFENCES AND PENALTIES
A person who does any of the following commits an offence:
(a) contravenes a provision of this Act;
(b) fails to comply with an order, other than a court order, issued under this Act;
(c) contravenes a provision of the regulations, the contravention of which is stated in the regulations to be an offence;
(d) hinders, obstructs or interferes with an inspector conducting an inspection, refuses to answer questions on matters relevant to the inspection or provides the inspector with information on matters relevant to the inspection that the person knows to be false or misleading.
When a contravention of this Act or a failure to comply continues for more than one day, the person is guilty of a separate offence for each day the offence continues.
Liability of corporate officers and directors
If a corporation commits an offence under this Act, a director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is also guilty of an offence, whether or not the corporation has been prosecuted or convicted.
The deadline for beginning a prosecution under this Act is one year after the date on which the director has reasonable and probable grounds to believe that an offence has been committed.
An individual who is guilty of an offence under section 28 is liable on conviction
(a) for a first offence, to a fine of not more than $50,000 or imprisonment for a term not exceeding six months, or both; and
(b) for a second or subsequent offence, to a fine of not more than $100,000 or imprisonment for a term not exceeding six months, or both.
A corporation that is guilty of an offence under section 28 is liable on conviction
(a) for a first offence, to a fine of not more than $250,000; and
(b) for a second or subsequent offence, to a fine of not more than $500,000.
Convicted person must still comply with order
A conviction for the offence of failing to comply with an order does not relieve the person convicted from complying with the order, and the convicting judge may, in addition to imposing a fine, order the person to do any work or action to comply with the order in respect of which the person was convicted, within the time specified in the order.
REGULATIONS
The Lieutenant Governor in Council may make regulations
(a) prescribing a gas or substance or any category of gases or substances to be a greenhouse gas;
(b) prescribing an undertaking or activity to be an industrial operation for the purpose of clause (a) of the definition "industrial operation" in subsection 2(1);
(c) respecting industrial operation designations under section 3, including prescribing criteria for determining if a facility, undertaking or activity operates in an emissions-intensive trade-exposed sector for the purpose of subsections 3(3) and (5);
(d) prescribing the circumstances in which a facility, undertaking or activity in Manitoba becomes or ceases to be an industrial operation under this Act, including regulations governing when an industrial operation becomes subject to the obligations under sections 6 and 7;
(e) respecting the quantification of greenhouse gases that are emitted by a facility, undertaking or activity in Manitoba;
(f) respecting circumstances in which greenhouse gases are deemed to be attributable to a facility, undertaking or activity;
(g) respecting the methodology by which greenhouse gas emissions are to be determined on a CO2 equivalent basis;
(h) respecting reports and verifications referred to in section 6, including establishing eligibility requirements for, and imposing duties on, persons who perform verifications;
(i) respecting greenhouse gas emissions limits referred to in sections 6, 7 and 10;
(j) respecting compliance periods under section 6 and the deadlines for providing compensation under section 7;
(k) respecting the provision of the compensation referred to in section 7;
(l) respecting the correction or updating of information that has been provided under this Act, including providing for the adjustment of compensation under section 7 based on the corrected or updated information, and the timing in which those adjustments must be made;
(m) respecting the methods, including sampling methods, and the equipment that are to be used to obtain information on greenhouse gas emissions and activities related to those emissions;
(n) prescribing the penalty amount for the purpose of subsection 7(4) or a method of calculating it;
(o) respecting the tracking system referred to in section 14 and the accounts in that system;
(p) providing for fees related to the use of the tracking system;
(q) respecting the creation and maintenance of records by operators, persons who verify reports and persons responsible for projects for which Manitoba offset credits may be issued;
(r) respecting the contravention of a provision in a regulation that constitutes an offence subject to a penalty specified in section 29;
(s) defining words or phrases that are used but not defined in this Act;
(t) prescribing or specifying anything referred to in this Act as being prescribed or specified;
(u) respecting any transitional matter or difficulty that may be encountered in bringing the provisions of this Act into effect;
(v) respecting any matter the Lieutenant Governor in Council considers necessary or advisable to carry out the purpose of this Act.
Consideration of emissions limits elsewhere
In making a regulation under clause (1)(i), the Lieutenant Governor in Council must have regard for the stringency of greenhouse gas emissions limits in other Canadian jurisdictions.
General or specific application
A regulation made under this Act may be general or specific in its application.
Incorporation of codes and standards
A regulation under this Act may incorporate or adopt by reference, and with any changes that the Lieutenant Governor in Council considers appropriate, all or part of a code, standard, guideline or procedure, as amended before or after the making of the regulation and relating to the subject matter of this Act, whether it is promulgated by any governmental authority or by any association or other body of persons.
Rolling incorporation of codes and standards
If a regulation under this Act so provides, a code, standard, guideline or procedure incorporated or adopted by reference is a reference to it, as amended from time to time, whether before or after the regulation is made.
C.C.S.M. REFERENCE AND
COMING INTO FORCE
This Act may be referred to as chapter I20 of the Continuing Consolidation of the Statutes of Manitoba.
This Act comes into force 14 days after the day it receives royal assent.
THE WATER PROTECTION
AMENDMENT ACT
The Water Protection Act is amended by this Schedule.
Subsection 1(1) is amended
(a) by repealing the definition "water council"; and
(b) by adding the following definition:
"expert advisory council" means the expert advisory council established under The Climate and Green Plan Act, and includes a subcommittee of the council. (« conseil consultatif d'experts »)
Section 8 is amended in the part before clause (a) by striking out "water council" and substituting "expert advisory council".
Subsection 19(1) is amended
(a) in the section heading, by striking out "the water council" and substituting "expert advisory council"; and
(b) by striking out "Manitoba Water Council" and substituting "expert advisory council".
The centred heading before section 24 and section 24 are repealed.
The centred heading "EXPERT ADVISORY COUNCIL" is added before section 25.
Section 25 is amended
(a) in the section heading, by striking out "the water council" and substituting "expert advisory council";
(b) in the part before clause (a), by striking out "water council" and substituting "expert advisory council"; and
(c) by striking out everything after clause (e).
Sections 26 to 28 are repealed.
Clause 39(1)(g) of the English version is amended by striking out "the water council's" and substituting "the expert advisory council's".
Dissolution of Manitoba Water Council
On the coming into force of this Act,
(a) the Manitoba Water Council is dissolved; and
(b) the appointments of all members of the Manitoba Water Council are revoked and the rights and obligations of the members in relation to or under those appointments are extinguished.
Consequential amendments, C.C.S.M. c. G110
Subsection 75(1) of The Groundwater and Water Well Act is amended
(a) in the section heading, by striking out "the water council" and substituting "expert advisory council"; and
(b) by striking out everything after "may refer it to" and substituting "the expert advisory council established under The Climate and Green Plan Act, or a subcommittee of the council.".
This Act comes into force on the day it receives royal assent.
THE INCOME TAX AMENDMENT ACT
The Income Tax Act is amended by this Schedule.
Subsection 4.6(3) is amended by striking out "and" at the end of clause (h) and replacing clause (i) with the following:
(i) $9,134 for a taxation year ending after 2013 and before 2017;
(j) $9,271 for the 2017 taxation year;
(k) $9,382 for the 2018 taxation year;
(l) $10,392 for the 2019 taxation year; and
(m) for a taxation year ending after 2019, the greater of
(i) $11,402, and
(ii) the amount that would be determined under clause (k) for that year if that clause applied to taxation years after 2018 and the amount specified in that clause was indexed according to subsection 4(3) for each taxation year after 2018.
Subsection 4.6(3.1) is repealed.
This Act comes into force on the day it receives royal assent.
THE FUEL TAX AMENDMENT ACT
The Fuel Tax Act is amended by this Schedule.
The title is amended by adding "AND CARBON" after "FUEL".
Section 1 is renumbered as subsection 1(1) and is amended
(a) by repealing the definitions "aviation fuel", "bunker fuel", "litre", "marked fuel" and "marked gasoline";
(b) in the definition "bulk fuel", by adding ", other than solid fuel," after "200 litres of fuel";
(c) by replacing the definitions "applicable rate", "dealer" and "fuel" with the following:
"applicable rate", in relation to a type of fuel, means the applicable rate of tax set out in the fourth column of the table for that type and use of fuel. (« taux applicable »)
"dealer" means a person who, in Manitoba,
(a) sells or offers to sell fuel, other than solid fuel; or
(b) keeps fuel, other than solid fuel, for sale in the course of the person's business. (« marchand »)
"fuel" means a substance referred to in the first column of the table. (« carburant »)
(d) by adding the following definitions:
"basic fuel tax rate", in relation to a type of fuel, means the basic fuel tax rate set out in the second column of the table for that type and use of fuel. (« taux de la taxe de base sur le carburant »)
"carbon tax rate", in relation to a type of fuel, means the carbon tax rate set out in the third column of the table for that type and use of fuel. (« taux de la taxe sur le carbone »)
"operator of an industrial operation" means an operator as defined in subsection 2(1) of The Industrial Greenhouse Gas Emissions Control and Reporting Act. (« exploitant d'une exploitation industrielle »)
"table" means the tax rates table set out in section 1 of the Schedule. (« tableau »)
Section 1 is further amended by adding the following after subsection 1(1):
The definitions in section 2 of the Schedule apply throughout this Act.
Tax to be calculated according to Schedule
If a tax under this Act is payable at an applicable rate, it is to be calculated in accordance with the Schedule.
In the case of a mixture of two or more fuels or a mixture of fuel and additives, the mixture is deemed to be the type of fuel that is present in the highest proportion.
Subsection 5(1) is amended
(a) in the part before clause (a), by striking out "section 7 (tax on locomotive fuel)" and substituting "sections 7 (tax on locomotive fuel) and 7.1 (tax on solid fuel)"; and
(b) by replacing clause (b) with the following:
(b) must pay the tax at the following time:
(i) in the case of piped gas, when the purchase price is paid or when it becomes payable, whichever is earlier,
(ii) in any other case, at the time of receiving the fuel.
Subsection 6(2) is amended
(a) in clause (a), by striking out "$18" and substituting "$30"; and
(b) in clause (b), by striking out "6.0¢" and substituting "10¢".
Clause 7(b) is replaced with the following:
(b) buys fuel in Manitoba or outside Manitoba for use in locomotive operations in Manitoba;
The following is added after section 7:
A person who, in any calendar year after 2018, buys more than one tonne of solid fuel for use in Manitoba must, before March 20 of the next year,
(a) file with the director an information return in a form approved by the director; and
(b) pay tax on all the solid fuel purchased by the person in that year for use in Manitoba, rounded to the nearest 1/10 of a tonne, at the applicable rate.
If a buyer is not able to satisfy the director that a lower rate applies, the highest applicable rate for a grade of coal applies in determining the tax payable.
Subsection 9(1) is amended by adding "or" at the end of clause (h) and repealing everything after clause (i).
The following is added after subsection 9(2):
Exemptions — fuel used for residential heating
No tax is payable by a buyer of propane, bunker fuel, crude oil, or marked fuel other than marked gasoline, when it is purchased for use only in heating a dwelling unit in which the buyer of the fuel resides.
Section 10 is replaced with the following:
Exemption for fuel in small containers
No tax is payable on a retail purchase of fuel that is prepackaged in a factory sealed, non-refillable container of 10 litres or less.
The following is added after section 11:
Exemption — piped gas and solid fuel used by large industrial operations
No tax is payable on piped gas or solid fuel when it is bought by an operator of an industrial operation for use only in, and at the site of, the industrial operation.
Section 12 is replaced with the following:
No tax is payable on a light petroleum distillate that is refined to the 1-K Kerosene standard fixed by the Canadian General Standards Board and is not used as aviation fuel.
The following is added after subsection 13(9):
Carbon tax refund — large industrial operations
For fuel used in, and at the site of, an industrial operation, the operator of the industrial operation is entitled to a refund in the amount by which the tax paid on the fuel exceeds the tax that would have been payable if the applicable rate were the basic fuel tax rate for that fuel.
Carbon tax refund — fuel used in industrial process
A buyer of fuel, other than an operator of an industrial operation, is entitled to a refund — in the amount by which the tax paid on the fuel exceeds the tax that would have been payable if the applicable rate were the basic fuel tax rate for that fuel — on fuel that
(a) is used only
(i) as a raw material in an industrial process that produces another fuel or another substance, material or thing,
(ii) as a solvent or diluent in the production or transport of crude bitumen or another substance, material or thing, or
(iii) in prescribed circumstances; and
(b) is not put into a fuel system that produces heat or energy.
Subsection 31(1) is amended by adding the following after clause (d):
(d.1) for the purpose of section 11.1 and subsection 13(10), establishing rules for determining whether fuel is used in, and at the site of, an industrial operation;
(d.2) for the purpose of subclause 13(11)(a)(iii), prescribing circumstances respecting the use of fuel;
The Schedule is added as a Schedule to The Fuel and Carbon Tax Act.
RELATED AND CONSEQUENTIAL
AMENDMENTS
The Biofuels Act is amended by this section.
The following provisions are amended by striking out "The Fuel Tax Act" and substituting "The Fuel and Carbon Tax Act":
(a) section 1, in the definition "fuel supplier";
(b) clause 6.4(2)(a), in the part before the formula and in subclause (ii) of the description of L in the formula;
(c) clause 6.4.1(2)(a), in the part before the formula.
Clause 6.4(2)(a) is further amended, in paragraph (iii)(B) of the description of L in the formula, by striking out "The Fuel Tax Act at the rate specified in clause 8(g) of that Act" and substituting "The Fuel and Carbon Tax Act at the applicable rate (as defined in that Act) for clear gasoline".
Clauses 3(2)(a) and 5(2)(d) of The Civil Remedies Against Organized Crime Act are amended by striking out "The Fuel Tax Act" and substituting "The Fuel and Carbon Tax Act".
Subsection 3(1) of The Emissions Tax on Coal and Petroleum Coke Act is amended, in the part before clause (a), by adding "before 2019" after "any calendar year".
The Financial Administration Act is amended by this section.
Clause 67.1(1)(a) is replaced with the following:
(a) as fuel tax revenue, the government's tax revenue for the fiscal year under The Fuel and Carbon Tax Act, other than
(i) the tax on aviation fuel,
(ii) the tax on fuel used in locomotive operations within the meaning of that Act, and
(iii) revenue derived from the application of the carbon tax rate to any type of fuel under that Act.
The following is added after section 67.1:
Within six months after the end of each fiscal year beginning after 2018, the Minister of Finance must prepare a report that sets out
(a) the government's carbon pricing revenue, being the total of
(i) its revenue for that year derived from the application of the carbon tax rate to any type of fuel under The Fuel and Carbon Tax Act, and
(ii) its revenue for that year received under clause 7(2)(b) of The Industrial Greenhouse Gas Emissions Control and Reporting Act; and
(b) the estimated amount of tax revenue reductions resulting from tax changes made, in whole or in part, to offset the government's carbon pricing revenue received.
Each report after the first report must also show the government's carbon pricing revenue and offsetting tax changes on a cumulative basis.
The Minister of Finance must table the report in the Legislative Assembly along with his or her report under section 67.
Report to be included in public accounts
The report referred to in subsection (1) must be included in the public accounts each fiscal year.
The Retail Sales Tax Act is amended by this section.
The definition ""purchase price" or "sale price"" in subsection 1(1) is amended by replacing subclause (c)(i) with the following:
(i) a tax under this Act or The Fuel and Carbon Tax Act,
Subsection 3(4) is amended, in the part before clause (a), by striking out "fuel, as defined in The Fuel Tax Act," and substituting "fuel as defined in The Fuel and Carbon Tax Act, other than solid fuel as defined in that Act and piped gas,".
The Tax Administration and Miscellaneous Taxes Act is amended by this section.
Subsection 1(1) is amended
(a) by replacing the definition "marked fuel" with the following:
"marked fuel" means fuel that is dyed or otherwise marked in accordance with the regulations made under The Fuel and Carbon Tax Act. (« carburant marqué »)
(b) in the definition "tax Act", by replacing clause (b) with the following:
(b) The Fuel and Carbon Tax Act;
The following provisions are amended by striking out "The Fuel Tax Act" wherever it occurs and substituting "The Fuel and Carbon Tax Act":
(a) subsection 1(1), in the definitions "bulk fuel", "carrier licence" and "fuel";
(b) clauses 10(2)(d) and 17(2)(b);
(c) subsection 25(1);
(d) subsection 25(2), in the part before clause (a);
(e) subsection 31(1), in the part before clause (a) and in clauses (a) and (b);
(f) subsection 34(6);
(g) clauses 77(1)(a), (b), (c) and (g);
(h) clauses 77(2)(a) and (a.1), in the part before subclause (i);
(i) clauses 79(1)(a), (b) and (d).
This Act comes into force
(a) on September 1, 2018, if it receives royal assent before that day; or
(b) on December 1, 2018, if it receives royal assent on or after September 1, 2018.
SCHEDULE
(Section 5)
The following table sets out the rates of tax on fuel.
| types and uses of fuel | basic fuel tax rate | carbon tax rate1 | applicable rate2 (basic + carbon tax rates) |
|
| Aviation fuel | delivered directly into the fuel tanks of an aircraft for a commercial cargo flight | 1.5 ¢/l | 6.46 ¢/l | 7.96 ¢/l |
| other | 3.2 ¢/l | 6.46 ¢/l | 9.66 ¢/l | |
| Bunker fuel | used for heating | 1.7 ¢/l | 7.94 ¢/l | 9.64 ¢/l |
| other | 14.0 ¢/l | 7.94 ¢/l | 21.94 ¢/l | |
| Butane | 3.0 ¢/l | 4.45 ¢/l | 7.45 ¢/l | |
| 6.0 ¢/kg | 8.90 ¢/kg | 14.9 ¢/kg | ||
| Diesel3 | used for locomotive operation | 6.83 ¢/l | 6.71 ¢/l | 13.54 ¢/l |
| marked and used for heating | 1.9 ¢/l | 6.71 ¢/l | 8.61 ¢/l | |
| clear diesel (not for locomotive operations) | 14.0 ¢/l | 6.71 ¢/l | 20.71 ¢/l | |
| Ethane | 14.0 ¢/l | 2.55 ¢/l | 16.55 ¢/l | |
| Gas liquids | 14.0 ¢/l | 3.81 ¢/l | 17.81 ¢/l | |
| Gasoline3 | marked and used for heating | 1.9 ¢/l | 5.32 ¢/l | 7.22 ¢/l |
| marked and used for any other permitted purpose | 3.0 ¢/l | 0 ¢/l | 3.0 ¢/l | |
| clear gasoline | 14.0 ¢/l | 5.32 ¢/l | 19.32 ¢/l | |
| Heavy fuel oil | 14.0 ¢/l | 7.94 ¢/l | 21.94 ¢/l | |
| Kerosene | 14.0 ¢/l | 6.46 ¢/l | 20.46 ¢/l | |
| Methanol | 14.0 ¢/l | 2.71 ¢/l | 16.71 ¢/l | |
| Naphtha | 14.0 ¢/l | 5.64 ¢/l | 19.64 ¢/l | |
| Natural gas | piped gas | N/A | 4.74 ¢/m3 | 4.74 ¢/m3 |
| used for motor vehicle operation | 10.0 ¢/m3 | 4.74 ¢/m3 | 14.74 ¢/m3 | |
| other | 10.0 ¢/m3 | 4.74 ¢/m3 | 14.74 ¢/m3 | |
| Pentanes plus | 14.0 ¢/l | 5.11 ¢/l | 19.11 ¢/l | |
| Propane | 3.0 ¢/l | 3.87 ¢/l | 6.87 ¢/l | |
| 6.0 ¢/kg | 7.74 ¢/kg | 13.74 ¢/kg | ||
| Solid fuel | lignite coal | N/A | 30.53 $/t | 30.53 $/t |
| sub-bituminous coal | N/A | 35.78 $/t | 35.78 $/t | |
| bituminous coal | N/A | 54.80 $/t | 54.80 $/t | |
| other grades of coal, including anthracite | N/A | 59.73 $/t | 59.73 $/t | |
| coke (including petroleum coke) | N/A | 79.48 $/t | 79.48 $/t | |
| combustible waste | N/A | 49.93 $/t | 49.93 $/t | |
| Other — any other substance that may be used to generate power by means of an internal combustion or turbine engine, or for heating | 14.0 ¢/l | rate determined under s. 4 | 14 ¢/l + [carbon tax rate] |
|
Notes:
1. The carbon tax rate for a type of fuel is calculated in the manner set out in clause 4(b) of this Schedule.
2. The applicable rate does not reflect any exemption set out in sections 9 to 12.1 of this Act.
3. The carbon tax rates for gasoline and diesel have been adjusted to reflect the biodiesel and denatured ethanol content mandated by The Biofuels Act.
The following definitions apply in this Schedule.
"aviation fuel" means a substance suitable for generating power by means of an aircraft engine, including a turbine engine. (« carburant aviation »)
"bunker fuel" means a crude oil distillate having a viscosity of greater than 5.5 centistokes at 40 C and that, when used for heating, requires or would ordinarily require preheating. (« mazout »)
"clear" means not marked. (« incolore »)
"combustible waste" means tires or asphalt shingles, whether in whole or in part, that are burned to produce heat or energy. (« déchet combustible »)
"diesel" means a substance that is sold or represented as diesel suitable for generating power by means of a diesel engine or as heating oil and that is not any other type of fuel. (« diesel »)
"gas liquids" means a mixture — the exact composition of which is unknown — of two or more of ethane, propane, butane or pentanes plus, whether in gaseous or liquid form, that is obtained from processing natural gas or crude oil. (« liquides de gaz »)
"gasoline" means a substance that is suitable for generating power by means of an internal combustion engine other than a diesel engine, and that is not any other type of fuel. (« essence »)
"heavy fuel oil" means a substance that is made up of a distillate or a residual of crude oil and that has a viscosity greater than 14 centistokes at 50°C. (« mazout lourd »)
"kerosene" means a light petroleum distillate that meets the requirements of the National Standard of Canada CAN/CGSB–3.3, Kerosene, as amended from time to time, but does not include aviation fuel. (« kérosène »)
"locomotive operation" means the operation of a railway locomotive and includes the operation of any equipment attached directly to the railway locomotive's fuel supply system. (« exploitation d'une locomotive »)
"marked" means dyed or otherwise marked in accordance with the regulations. (« marqué »)
"methanol" means its normal scientific meaning but does not include methanol derived entirely from biological matter available on a renewable or recurring basis. (« méthanol »)
"naphtha" means a refined or partially refined petroleum fraction with an approximate boiling temperature between 50°C and 204°C. (« naphta »)
"natural gas" means natural gas that consists of at least 90% methane and that meets the specifications for pipeline transport and sale for general distribution to the public. (« gaz naturel »)
"pentanes plus" means a substance that is obtained from the production or processing of raw gas, condensate or crude oil, that is not any other type of fuel and that is
(a) pentane;
(b) hydrocarbons heavier than pentane; or
(c) a combination of pentane and heavier hydrocarbons. (« pentanes plus »)
"petroleum coke" includes
(a) a carbonaceous solid produced from an oil refinery coke unit or an oil or bitumen upgrader coker unit;
(b) a carbonaceous solid produced from a cracking process, including coking, fluid coking, flexicoking and delayed coking; or
(c) any substance commonly referred to as "green coke" or "fuel grade coke". (« coke de pétrole »)
"piped gas" means piped gas as defined in The Retail Sales Tax Act. (« gaz canalisé »)
"solid fuel" means
(a) coal;
(b) coke; and
(c) combustible waste. (« combustible solide »)
"standard reference conditions" means
(a) in the case of a gas, a temperature of 15°C and an atmospheric pressure of 101.325 kPa; and
(b) in the case of a liquid, a temperature of 15°C. (« conditions normales »)
For calculating the amount of tax payable for a fuel, a quantity of fuel to be measured in litres or cubic metres is to be measured at standard reference conditions.
Determining when certain substances are separate fuels
For calculating the amount of tax payable,
(a) ethane, propane, butane and pentanes plus are separate fuels when they have been processed and are identifiable as separate fuels as a result of processing; and
(b) gas liquids are a separate fuel when the gas liquids are separated from natural gas or crude oil for the first time as a result of processing and have not been
(i) separated into ethane, propane, butane or pentanes plus as a result of processing, or
(ii) separated into ethane, propane, butane or pentanes plus as a result of processing and then remixed into a blend of one or more of the fuels.
Carbon tax rate for other fuels
The carbon tax rate in the last row of the table must
(a) be determined by the director; and
(b) reflect a rate of $25 per tonne of greenhouse gas emissions, on a CO2 equivalent basis, as determined according to the most recent version of the following, as available at the time the determination is made:
(i) the National Inventory Report: Greenhouse Gas Sources and Sinks in Canada published by Environment and Climate Change Canada,
(ii) the Emission Factors for Greenhouse Gas Inventories, as published by United States Environmental Protection Agency.