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Alberta Regulation 175/2016
Climate Leadership Act
CLIMATE LEADERSHIP REGULATION
Filed: November 3, 2016
For information only:   Made by the Lieutenant Governor in Council (O.C. 293/2016) 
on November 2, 2016 pursuant to section 79 of the Climate Leadership Act. 
Table of Contents
	1	Interpretation of this Regulation and the Act
Carbon Levy
	2	Carbon levy pursuant to section 4 of the Act
	3	Interjurisdictional carriers
	4	Carbon levy on locomotive diesel
	5	Carbon levy on aviation gas and aviation jet fuel
	6	Carbon levy on raw gas and natural gas
	7	Carbon levy payable by direct remitter
	8	Mixtures and blends of fuels
	9	Rebranded fuel
	10	Determination of amount of fuel on 
which carbon levy is payable
	11	Exemptions from the carbon levy
	12	Application by Indian or Indian band for carbon levy 
exemption certificate to purchase fuel other than  
natural gas exempt from the carbon levy 
	13	Application by a consumer other than an Indian  
or Indian band for carbon levy exemption certificate
	14	Carbon levy exemption on natural gas
	15	Application for licence
	16	Purchases of fuel exempt from the carbon levy
	17	Exemption provided by section 15(1)(d) of the Act
	18	General matters respecting carbon levy 
exemption certificates
	19	General matters respecting licences
	20	Sale of fuel exempt from the carbon levy 
by exempt-sale vendor
	21	Sale of natural gas or raw gas exempt from the carbon levy
	22	Possession of marked fuel
	23	Purchases exceeding 300 litres per week
Rebates of Carbon Levy and Biomethane Credits
	24	Rebates of carbon levy
	25	Biomethane credits
Remittance, Refund and Recovery of Carbon Levy
	26	Remittance of carbon levy
	27	Refunds and credits
	28	Refund of carbon levy
	29	Refund for bad debts
Registration
	30	Application for registration
	31	Duty of registrants to notify Minister
	32	Duty of consumers to notify Minister
Records, Invoices, Reports and Returns
	33	Keeping records
	34	Place of records
	35	Invoices
	36	Returns
	37	Reports
General Matters
	38	Interest
	39	Service by Minister or officer
	40	Service of notices and documents on Minister
	41	Delegation of duty
	42	Communication of information
	43	Set-off
	44	Transitional
	45	Coming into force
Interpretation of this Regulation and the Act
1(1)  In this Regulation,
	(a)	"Act" means the Climate Leadership Act;
	(b)	"air transport service" means an air transport service as 
defined in the Canadian Aviation Regulations;
	(c)	"approval number" means the approval or registration 
number of a carbon levy exemption certificate or licence or 
the number on a federal identification card;
	(d)	"calendar month" means the period beginning on the first day 
of a month and ending on the last day of the month;
	(e)	"calendar quarter" means a period of 3 months beginning on 
the first day of January, April, July and October in each 
calendar year;
	(f)	"calendar week" means the 7-day period beginning on a 
Monday and ending on the following Sunday;
	(g)	"Canadian Aviation Regulations" means the Canadian 
Aviation Regulations (SOR/96-433) under the Aeronautics 
Act (Canada);
	(h)	"commercial purpose" means the regular
	(i)	transport of members of the public or goods for a fee, or
	(ii)	provision of services for a fee; 
	(i)	"custom farming" means the business of carrying out any 
step in farming operations on behalf of another person, 
including the transportation of
	(i)	required farm machinery to and from the operation 
location,
	(ii)	farm inputs, such as water, to a spraying operation, or 
seed and fertilizer to a seeding operation, and
	(iii)	farm products from a harvesting operation, such as grain 
or silage from a harvester, to the location where the 
farm products are to be stored or used,
		but only where the transportation is required to support the 
custom farming operations and the vehicle used for 
transportation is registered to the owner of the custom 
farming operation;
	(j)	"dependant", in relation to another person, means
	(i)	a spouse or adult interdependent partner of the person,
	(ii)	a child of the person under 21 years of age who is 
wholly dependent on the person for support, or
	(iii)	a child of the person under 25 years of age who
	(A)	is not married or in an adult interdependent 
relationship, and
	(B)	is in full time attendance at an accredited 
educational institution;
	(k)	"exempt-sale vendor" means a person that is registered under 
section 27 of the Act to sell fuel other than raw gas or natural 
gas exempt from the carbon levy, including a person that 
sells fuel exempt from the carbon levy to a person who is not 
a consumer;
	(l)	"farm machinery" means any of the following when used by 
a farmer in farming operations:
	(i)	any machinery powered by an internal combustion 
engine or stationary engine;
	(ii)	a boat or aircraft;
	(iii)	a vehicle that is not registered under the Operator 
Licensing and Vehicle Control Regulation 
(AR 320/2002);
	(m)	"farm truck" means a vehicle that
	(i)	is owned or leased by a farmer,
	(ii)	is used exclusively in the conduct of farming operations, 
and
	(iii)	is classified as a Class 2 commercial vehicle and is 
registered for farm use in Alberta or, in the case of a 
farmer that conducts farming operations on land outside 
Alberta as described in clause (p), is registered for farm 
use in the jurisdiction where the land is situated;
	(n)	"farmer" means a person that is actively and directly 
involved in farming operations in Alberta, where the market 
value of production from the person's farming operations, 
including farm income stabilization payments and crop 
insurance payments, exceeds annually
	(i)	$10 000, or
	(ii)	$5000 where the farmer has no other income other than 
a pension or supplement as defined in the Old Age 
Security Act (Canada) or a benefit as defined in the 
Canada Pension Plan (Canada);
	(o)	"farming operations" means, subject to subsection (2), one or 
more of the following:
	(i)	any step in the production of plants or domesticated 
animals, including animal products or by-products;
	(ii)	the harvesting of peat moss;
	(iii)	custom farming;
	(iv)	the heating of buildings located on a farm by a farmer;
	(v)	the personal use of a farm truck by a farmer and the 
farmer's dependants;
	(vi)	the operation of an irrigation district, when carried out 
by the board of directors of the irrigation district and its 
employees, but not when carried out by a contractor; 
	(p)	"farming operations in Alberta" includes farming operations 
conducted on land outside Alberta
	(i)	where the farmer conducting the operation is
	(A)	an individual who is a resident of Alberta,
	(B)	a partnership of which at least 50% is held by 
partners that are residents of Alberta, or
	(C)	a corporation of which at least 50% of the shares 
of the class that, in the opinion of the Minister, has 
the controlling voting rights are owned by 
residents of Alberta,
			or
	(ii)	where the farmer conducting the operations combines or 
integrates them with the farmer's farming operations 
conducted on land in Alberta;
	(q)	"federal identification card" means a card issued under the 
authority of the Government of Canada indicating that the 
holder is on the Indian Register under the Indian Act 
(Canada);
	(r)	"foreign operator" means a foreign operator, within the 
meaning of the Canadian Aviation Regulations, of an air 
transport service;
	(s)	"Indian" means an Indian as defined in the Indian Act 
(Canada);
	(t)	"Indian band" means a band as defined in the Indian Act 
(Canada);
	(u)	"interjurisdictional carrier" means a person that
	(i)	owns or operates a commercial vehicle as defined in the 
Traffic Safety Act or a fleet of commercial vehicles 
engaged in interprovincial or international travel, and
	(ii)	is licensed under the International Fuel Tax Agreement;
	(v)	"licence" means a licence issued by the Minister under 
section 18 of the Act;
	(w)	"liquids pipeline" means a pipeline used to transport gas 
liquids or fuel derived from gas liquids, but does not include 
a pipeline in a gas fractionation plant, a gas processing plant, 
an offsite storage facility or a straddle plant;
	(x)	"Minister" means the President of Treasury Board, Minister 
of Finance, except
	(i)	in section 20(4), where it means the Minister of 
Agriculture and Forestry, and
	(ii)	in clause (p)(i)(C) and sections 13 and 18, where it 
means the President of Treasury Board, Minister of 
Finance or the Minister of Agriculture and Forestry, as 
the circumstances require;
	(y)	"natural gas service provider" means the person that provides 
natural gas services to a recipient;
	(z)	"officer" means
	(i)	a police officer as defined in the Police Act,
	(ii)	a person appointed as a peace officer under the Peace 
Officer Act, and
	(iii)	any person appointed by the Minister as an officer;
	(aa)	"offsite storage facility" means
	(i)	a storage cavern that is part of a scheme approved under 
section 39(1)(b) or (d) of the Oil and Gas Conservation 
Act, including all associated wells and tanks used to 
store gas liquids or fuel derived from gas liquids, but 
does not include a storage cavern that is part of a gas 
fractionation plant or straddle plant, or
	(ii)	a facility designated as an offsite storage facility by the 
Minister under subsection (5);
	(bb)		"production process" means 
	(i)	an activity integral to the drilling, completion, workover 
or abandonment of a gas or oil well, or
	(ii)	an activity integral to the operation of 
	(A)	a gas or oil well,
	(B)	a gas battery,
	(C)	a gas gathering system,
	(D)	a compressor station or facility,
	(E)	a gas processing facility, 
	(F)	a gas fractionation plant,
	(G)	a straddle plant,
	(H)	an oil battery, or
	(I)	an oil production site, other than an oil production 
site that includes one or more thermal oil wells,
		but does not include an activity in the operation of a specified 
gas emitter;
	(cc)	"refinery" includes
	(i)	a facility in Alberta where a product is manufactured or 
refined from crude oil, bitumen or another petroleum 
substance into a fuel taxable under the Fuel Tax Act, 
and
	(ii)	a renewable fuel production facility;
	(dd)	"renewable fuel production facility" means a facility 
designated as a renewable fuel production facility by the 
Minister under the Fuel Tax Regulation (AR 62/2007);
	(ee)	"reporting period" means a calendar month;
	(ff)	"reserve" means a reserve as defined in the Indian Act 
(Canada);
	(gg)	"specified gas emitter" means a facility to which the 
Specified Gas Emitters Regulation applies;
	(hh)	"Specified Gas Emitters Regulation" means the Specified 
Gas Emitters Regulation (AR 139/2007);
	(ii)	"thermal oil well" means an oil well that is, has been or has 
the potential to be heated artificially.
(2)  The following are not farming operations:
	(a)	the business of adding value to farm products by 
manufacturing, packaging, mixing, grinding or otherwise 
processing them, when carried out by any person other than 
the farmer that produced them;
	(b)	subject to subsection (1)(i), the transportation of
	(i)	farm products by a person other than the farmer that 
produced them, or
	(ii)	farm inputs by a person other than the farmer that will 
use them for farming operations;
	(c)	the renting out by a lessor of farm land, buildings, livestock, 
motor vehicles, machinery or other assets, and any activities 
related to the maintenance or improvement of the rented 
assets;
	(d)	the raising of animals or production of feed for animals
	(i)	commonly kept as pets, or
	(ii)	for display in a zoo;
	(e)	the use of farm machinery or farm trucks for a purpose other 
than farming operations in Alberta;
	(f)	the use of any vehicle or machinery other than a farm truck 
or farm machinery;
	(g)	any activity carried out by a person that is not a farmer;
	(h)	the business of constructing farm buildings or farm fences by 
any person other than the farmer using those structures;
	(i)	the business of providing various services or sales, or both, to 
a farmer, including but not limited to
	(i)	banking, accounting, consulting, veterinary and other 
animal health services, and
	(ii)	sales and services of various production inputs and farm 
machinery.
(3)  For the purposes of subsection (1)(n), the market value of 
production from a person's farming operations is calculated by 
combining
	(a)	income from custom farming, and
	(b)	the value of farm products produced, other than as part of 
custom farming, regardless of whether the farm products are 
sold, retained in inventory, consumed by the farmer or the 
farmer's dependants or used by the farmer in the course of 
farming operations.
(4)  A person may elect to use an annual average of estimated 
production, calculated in accordance with subsection (3), for the next 
36 months as the basis for determining that person's market value of 
production from the person's farming operations for each of the 12 
months within that period. 
(5)  The Minister may designate a facility in Alberta as an offsite 
storage facility.
(6)  The definitions of
	(a)	commercial purpose,
	(b)	farming operations,
	(c)	interjurisdictional carrier,
	(d)	licence,
	(e)	officer,
	(f)	refinery, and
	(g)	specified gas emitter,
in subsection (1) also apply for the purposes of the Act except that 
	(h)	for the purposes of sections 55 and 56 of the Act, "officer" 
does not include a person referred to in subsection (1)(z)(iii), 
and
	(i)	for the purposes of section 4(3)(a)(i) of the Act, "refinery" 
does not include a renewable fuel production facility.
(7)  In the definition "transmission pipeline" in section 1(1)(qq) of the 
Act, "pipeline" includes any associated commercial storage facility, as 
defined in the Natural Gas Royalty Regulation, 2009 (AR 221/2008) 
used in the operation of the transmission pipeline.
(8)  In the definition "locomotive diesel" in section 1(1)(r) of the 
Schedule to the Act, "diesel fuel" includes any added renewable diesel.
(9)  For the purposes of section 1(l)(ii)(xx) of the Act, the following 
are prescribed persons:
	(a)	a person that uses aviation gas or aviation jet fuel purchased 
outside Alberta if the fuel is used for a flight that departs 
from a location in Alberta and arrives at a location in 
Alberta;
	(b)	a person that sells fuel that the person purchased exempt 
from the carbon levy as a holder of a carbon levy exemption 
certificate or using other evidence of exemption;
	(c)	a person that sells or removes fuel from an offsite storage 
facility;
	(d)	a person that sells or removes fuel from a liquids pipeline;
	(e)	a person that is the operator of a joint venture in respect of 
the activities of the joint venture that are the responsibility of 
the operator.
Carbon Levy
Carbon levy pursuant to section 4 of the Act
2(1)  For the purposes of section 4(1)(d) of the Act, prepackaged fuels 
in factory sealed containers of 10 litres or less are exempted from the 
application of section 4 of the Act.
(2)  Notwithstanding section 4(2) of the Act, if the proportion of 
	(a)	renewable gasoline in an amount of gasoline is greater than 
10%, or
	(b)	renewable diesel in an amount of diesel is greater than 5%, 
the carbon levy payable on the gasoline or diesel must be determined 
by the formula
(A - B) x C/D 
 
where
	A  	is the amount of
	(a)	gasoline, or
	(b)	diesel, 
		as the case may be;
	B  	is the amount of renewable gasoline in the amount of the 
gasoline or renewable diesel in the amount of diesel, as the 
case may be;
	C  		is the rate for gasoline or diesel, as the case may be, as set out 
in the Table in the Schedule to the Act;
	D  	is, in the case of
	(a)	gasoline, 95%, or
	(b)	diesel, 98%.
(3)  For the purposes of section 4(2)(k) of the Act, the following are 
prescribed activities:
	(a)	the use of aviation gas or aviation jet fuel, purchased outside 
Alberta, if the fuel is used for a flight that departs from a 
location in Alberta and arrives at a location in Alberta;
	(b)	the sale of fuel that the recipient purchased exempt from the 
carbon levy as a holder of a carbon levy exemption certificate 
or using other evidence of exemption, other than a sale 
described in clause (c);
	(c)	the sale by the Government of Canada of fuel it purchased 
exempt from the carbon levy to the Town of Banff or the 
Municipality of Jasper;
	(d)	the sale or removal of fuel from an offsite storage facility;
	(e)	the sale or removal of fuel from a liquids pipeline;
	(f)	the sale of fuel in Alberta to which subsection (4)(o) applied, 
but which was not exported;
	(g)	the sale or removal of fuel from a facility that produces 
methanol;
	(h)	the sale or removal of fuel from a facility, other than a 
refinery, that produces heating distillate oil or heavy fuel oil.
(4)  For the purposes of section 4(3)(b) of the Act, no carbon levy is 
payable at the time
	(a)		fuel is imported into Alberta for delivery to a gas battery, gas 
gathering system, gas well, gas fractionation plant, gas 
processing facility or straddle plant,
	(b)	fuel is imported into Alberta for delivery to an offsite storage 
facility,
	(c)		fuel is imported into Alberta for delivery to an oil well, oil 
battery, oil production site or oil sands processing plant,
	(d)		fuel is moved from a gas processing facility, gas fractionation 
plant or straddle plant to a gas well, gas battery, gas 
gathering system, gas fractionation plant, gas processing 
facility or straddle plant,
	(e)	fuel is moved from a gas battery, gas gathering system, gas 
well, gas fractionation plant, gas processing facility, or 
straddle plant to an oil battery, oil production site, oil sands 
processing plant or oil well,
	(f)		fuel is moved from an oil battery, oil production site or oil 
sands processing plant to an oil battery, oil production site, 
oil sands processing plant or oil well,
	(g)	fuel in a gas processing facility, gas fractionation plant, 
straddle plant or offsite storage facility is sold but not 
delivered,
	(h)	fuel is moved from a gas processing facility, gas fractionation 
plant, straddle plant or liquids pipeline to an offsite storage 
facility,
	(i)	fuel is moved from an offsite storage facility to a gas 
processing facility, gas fractionation plant, straddle plant or 
an offsite storage facility,
	(j)	fuel is moved from a gas processing facility, gas fractionation 
plant, straddle plant or offsite storage facility into a liquids 
pipeline,
	(k)	fuel in a liquids pipeline is imported into Alberta,
	(l)	fuel is moved from a liquids pipeline to a gas processing 
facility, gas fractionation plant, offsite storage facility or 
straddle plant,
	(m)	fuel is imported into Alberta for delivery to a gas 
fractionation plant, gas processing facility, straddle plant or 
offsite storage facility,
	(n)	fuel in a liquids pipeline is sold but not delivered, or
	(o)	fuel is removed from a refinery or terminal for export and 
documentation providing evidence of export that is 
satisfactory to the Minister is provided to the recipient selling 
or removing the fuel from the refinery or terminal.
Interjurisdictional carriers
3(1)  For the purposes of section 5(1) of the Act, the carbon levy is 
payable at the time the fuel is used.
(2)  For the purposes of section 5(1) of the Act, the amount of fuel 
used by the interjurisdictional carrier must be determined in 
accordance with the Fuel Tax Act.
Carbon levy on locomotive diesel
4(1)  For the purposes of section 6(1) of the Act, the carbon levy is 
payable at the time the fuel is used.
(2)  For the purposes of section 6(1) of the Act, if the proportion of 
renewable diesel included in locomotive diesel is greater than 5%, the 
carbon levy payable on the locomotive diesel must be determined by 
the formula
(A - B) x C/D 
 
where
	A  	is amount of locomotive diesel;
	B  	is the amount of renewable diesel included in the locomotive 
diesel;
	C  	is the rate for locomotive diesel as set out in the Table in the 
Schedule to the Act;
	D  	is 98%.
Carbon levy on aviation gas and  
aviation jet fuel
5(1)  For the purposes of section 7(3) of the Act, no carbon levy is 
payable in respect of a flight if the flight began at a location in Alberta 
and arrived at a location in Alberta only because of an emergency 
landing at one of the locations. 
(2)  For the purposes of section 7(4) of the Act, no carbon levy is 
payable on aviation gas or aviation jet fuel that was purchased in 
Alberta for a flight described in section 7(4)(b) of the Act only if the 
flight was made for a commercial purpose.
Carbon levy on raw gas and natural gas
6(1)  In this section,
	(a)	"billing cycle amount" means the aggregate of
	(i)	the total amount of carbon levy,
	(A)	in the case of a natural gas distributer that prepares 
a tariff bill file, charged by the natural gas 
distributor to all retail dealers on tariff bill files in 
respect of all distributor invoices ending in the 
reporting period, or
	(B)	in the case of a natural gas distributer that does not 
prepare a tariff bill file, payable on natural gas in 
respect of all billing periods ending in the 
reporting period, 
			and
	(ii)	the total amount of carbon levy payable on any other 
amount of natural gas sold, removed, purchased or 
imported in the reporting period that is not included in 
the amount of carbon levy referred to in subclause (i);
	(b)		"billing period" means the period of time for which a 
recipient is issued a bill for natural gas supplied to the 
recipient;
	(c)	"distributor invoice" means an invoice issued by a natural 
gas distributor to a specific retail dealer representing tariff 
charges for distribution, system access services and carbon 
levy;
	(d)	"tariff bill file" means the tariff bill file for the purposes of 
the AUC Rule 004: Alberta Tariff Billing Code Rules 
(Rule 004), published by the Alberta Utilities Commission.
(2)  For the purposes of section 8(4)(b) of the Act, no carbon levy is 
payable at the time natural gas in a transmission pipeline is sold but not 
delivered.
(3)  For the purposes of section 8(1), (3) and (5) of the Act, if a 
recipient is billed by billing period, the amount of fuel sold, removed 
or purchased by the recipient during a billing period is the amount of 
fuel for the purposes of determining the carbon levy payable by the 
recipient for the billing period.
(4)  For the purposes of subsection (3), if the amount of fuel sold, 
removed or purchased is estimated for the purpose of preparing a 
recipient's bill for a billing period, the estimated amount is deemed to 
be the amount of fuel sold, removed or purchased for the purposes of 
determining the carbon levy payable by the recipient for the billing 
period.
(5)  For the purposes of subsection (3), if, subsequent to a billing 
period for which the amount of fuel sold, removed or purchased was 
estimated, the actual amount of fuel sold, removed or purchased 
becomes available, the natural gas distributor shall redetermine the 
carbon levy payable based on actual amounts.
(6)  For the purposes of subsection (5), a natural gas distributor shall 
redetermine the carbon levy payable using
	(a)	the operating practices of the natural gas distributor that are 
filed with the Alberta Utilities Commission if applicable, or
	(b)	in any other case, a method acceptable to the Minister.
(7)  The amount of carbon levy that a natural gas distributor must remit 
to the Minister in respect of a reporting period is the billing cycle 
amount.
Carbon levy payable by direct remitter
7(1)  For the purposes of section 10(1) of the Act, the carbon levy is 
payable at the time the fuel is used.
(2)  Every direct remitter required to pay a carbon levy pursuant to 
section 10(1) of the Act shall in respect of a reporting period determine 
the carbon levy payable on each fuel used by the direct remitter in 
accordance with the formula
(A - B) x C 
 
where
	A  	is the amount of the fuel that was used by the direct remitter 
over the reporting period;
	B  	is the amount of the fuel in respect of which the direct 
remitter was exempt from paying the carbon levy;
	C  	is the carbon levy rate for the fuel, at the time the fuel was 
used, as set out in the Table in the Schedule to the Act.
(3)  Notwithstanding subsection (2), if gasoline or diesel is used by the 
direct remitter and the proportion of
	(a)	renewable gasoline in the amount of gasoline is greater than 
10%, or
	(b)	renewable diesel in the amount of diesel is greater than 5%,
the carbon levy payable on the fuel shall be determined by the formula
(A - B) x C/D 
 
where
	A  	is the amount of 
	(a)	gasoline, or
	(b)	diesel, 
		as the case may be;
	B  	is the amount of renewable gasoline or renewable diesel, as 
the case may be, in the amount of gasoline or diesel;
	C  	is the rate for gasoline or diesel, as the case may be, as set out 
in the Table in the Schedule to the Act;
	D  	is, in the case of
	(a)	gasoline, 95%, or
	(b)	diesel, 98%.
(4)  Notwithstanding subsections (2) and (3), if the carbon levy rate 
applicable to a fuel used by a direct remitter changes in the reporting 
period and the direct remitter is unable to determine the amount of fuel 
used on each day in the reporting period, the carbon levy payable for 
the reporting period must be determined by the formula
(A x B x C/D) + (A x E x F/D) 
 
where
	A  	is the amount of fuel subject to the carbon levy that was used 
in the reporting period;
	B  	is the carbon levy rate for the fuel as set out in the Table in 
the Schedule to the Act prior to the rate change (in this 
subsection referred to as "rate B");
	C  	is the number of days in the reporting period during which 
rate B was in effect;
	D  	is the number of days in the reporting period;
	E  	is the carbon levy rate for the fuel as set out in the Table in 
the Schedule to the Act after the rate change (in this 
subsection referred to as "rate E");
	F  	is the number of days in the reporting period during which 
rate E was in effect.
(5)  The carbon levy payable on a blend that includes more than one of 
the following fuels shall be determined separately for each fuel in the 
blend:
	(a)	natural gas;
	(b)	coke oven gas;
	(c)	raw gas;
	(d)	refinery gas.
(6)  For the purposes of section 10 of the Act, the total carbon levy 
payable by a direct remitter is the aggregate of the amounts determined 
under subsections (2) to (5) for fuels used by the direct remitter in the 
reporting period.
(7) For the purposes of this section, a direct remitter's own use of fuel 
does not include 
	(a)	fuel purchased and used by the direct remitter that the direct 
remitter was not entitled to purchase exempt from the carbon 
levy, or
	(b)	biomethane that the direct remitter has added to the fuel if the 
carbon levy on the fuel is determined pursuant to section 10 
of the Act.
Mixtures and blends of fuels
8(1)  This section does not apply to
	(a)	mixtures of high heat value coal and low heat value coal,
	(b)	coke oven gas,
	(c)	natural gas,
	(d)	raw gas, 
	(e)	refinery gas,
	(f)	diesel, or
	(g)	locomotive diesel.
(2)  For the purposes of section 11(2) of the Act, the prescribed 
proportion is 10%.
(3)  If the proportion of any fuel included in a substance that contains 
more than one fuel, other than the fuel that is present in the highest 
amount, exceeds 10%,
	(a)	the substance is prescribed as a mixture or blend for the 
purposes of section 11(3) of the Act, and
	(b)	the proportions of each fuel in the substance must be 
determined.
(4)  If the proportion of each fuel included in a substance that contains 
more than one fuel is known, the substance is prescribed as a mixture 
or blend for the purposes of section 11(3) of the Act.
(5)  Subject to sections 13 and 80 of the Act and subsection (6), for the 
purposes of section 11(3) of the Act, the carbon levy payable on a 
mixture or blend is the aggregate of the amounts for each fuel included 
in the mixture or blend determined in accordance with the formula
A x B 
 
where
	A  	is the amount of the particular fuel included in the mixture or 
blend;
	B  	is the carbon levy rate for that type of fuel, at the time the 
carbon levy is required to be paid under the sections of the 
Act that apply to that fuel, as set out in the Table in the 
Schedule to the Act.
(6)  If the carbon levy rate applicable to a fuel included in a mixture or 
blend changes in a reporting period and the recipient is unable to 
determine the amount of fuel used on each day in the reporting period, 
the carbon levy payable for the reporting period is the aggregate of the 
amounts for each fuel included in the mixture or blend determined in 
accordance with the formula
(A x B x C/D) + (A x E x F/D) 
 
where
	A  	is the amount of fuel subject to the carbon levy that was used 
in the reporting period;
	B  	is the carbon levy rate for the fuel as set out in the Table in 
the Schedule to the Act prior to the rate change (in this 
subsection referred to as "rate B");
	C  	is the number of days in the reporting period during which 
rate B was in effect;
	D  	is the number of days in the reporting period;
	E  	is the carbon levy rate for the fuel as set out in the Table in 
the Schedule to the Act after the rate change (in this 
subsection referred to as "rate E");
	F  	is the number of days in the reporting period during which 
rate E was in effect.
Rebranded fuel
9   For the purposes of section 12(1) of the Act, the carbon levy 
required to be paid by a recipient when fuel is rebranded is the amount 
by which
A exceeds B 
 
where
	A  	is the carbon levy computed in accordance with the Act and 
the regulations that would otherwise be required to be paid 
on the fuel after it is rebranded;
	B  	is the carbon levy computed in accordance with the Act and 
the regulations that was required to be paid on the fuel before 
it was rebranded.
Determination of amount of fuel on  
which carbon levy is payable
10   The amount of fuel on which a carbon levy is payable must be 
determined in accordance with a method acceptable to the Minister.
Exemptions from the carbon levy
11(1)  Subject to subsection (4), a consumer is exempt from paying a 
carbon levy on fuel used in the operation of a specified gas emitter if 
the emissions from the fuel are direct emissions as defined in the 
Specified Gas Emitters Regulation.
(2)  Subject to subsection (4), a consumer is exempt from paying the 
carbon levy on fuel that is used in a production process before 2023 if 
the fuel is not flared or vented.
(3)  A consumer is exempt from paying the carbon levy on fuel that is 
flared or vented in a production process before 2023.
(4)  A consumer that uses gasoline or diesel in the operation of a 
specified gas emitter or in a production process is exempt from paying 
a carbon levy on that gasoline or diesel only if the fuel is marked fuel.
Application by Indian or Indian band for carbon levy exemption certificate 
to purchase fuel other than natural gas exempt from the carbon levy
12(1)  For the purposes of purchasing fuel other than natural gas 
exempt from the carbon levy, an Indian or Indian band may apply for a 
carbon levy exemption certificate in the form and manner specified by 
the Minister.
(2)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's entitlement.
(3)  If the Minister approves the application, the Minister shall issue a 
carbon levy exemption certificate in the form of a ministerial 
identification card containing an approval number.
(4)  The Minister shall not issue a carbon levy exemption certificate to 
an Indian if the Indian is less than 16 years old.
(5)  The Minister shall not issue a carbon levy exemption certificate to 
an Indian band unless all or part of the Indian band's reserve is in 
Alberta or unless the Indian band has an office in Alberta.
(6)  The Minister may refuse to issue a carbon levy exemption 
certificate to an applicant
	(a)	if the Minister determines that the applicant is not exempt 
from paying the carbon levy on fuel,
	(b)	if the Minister determines that some or all of the information 
provided on the application is false or misleading, 
	(c)	if the applicant holds a valid carbon levy exemption 
certificate in respect of the same fuel,
	(d)	if the Minister determines that the applicant has contravened 
the Act or this Regulation or any other enactment that 
provides for the imposition of a tax or carbon levy, or
	(e)	if the applicant has an overdue debt to the Crown.
(7)  The Minister may, on any conditions specified by the Minister, 
issue multiple carbon levy exemption certificates in the form of 
ministerial identification cards to an Indian band for use by its 
employees or representatives.
Application by a consumer other than an Indian  
or Indian band for carbon levy exemption certificate 
13(1)  For the purposes of purchasing fuel exempt from the carbon 
levy, a consumer other than an Indian or an Indian band may apply for 
a carbon levy exemption certificate to purchase fuel exempt from the 
carbon levy in the form and manner specified by the Minister.
(2)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's entitlement.
(3)  If the Minister approves the application, the Minister shall issue a 
carbon levy exemption certificate containing an approval number and 
identifying the type of fuel on which the consumer is exempt from 
paying the carbon levy.
(4)  The Minister may refuse to issue a carbon levy exemption 
certificate to an applicant
	(a)	if the Minister determines that the applicant is not exempt 
from paying the carbon levy on fuel,
	(b)	if the Minister determines that some or all of the information 
provided on the application is false or misleading,
	(c)	in the case of an applicant that is a farmer, if the Minister 
determines that the applicant has provided an unreasonable 
estimate of production under section 1(4), 
	(d)	if the applicant holds a valid carbon levy exemption 
certificate in respect of the same fuel,
	(e)	if the Minister determines that the applicant has contravened 
the Act or this Regulation or any other enactment that 
provides for the imposition of a tax or carbon levy,
	(f)	if the applicant has an overdue debt to the Crown, or
	(g)	in the case of an applicant other than a farmer, if the Minister 
considers it appropriate to refuse to issue a carbon levy 
exemption certificate in the circumstances.
Carbon levy exemption on natural gas
14(1)  A consumer that is exempt from paying the carbon levy on 
natural gas pursuant to section 15 of the Act may provide to the 
consumer's natural gas service provider a carbon levy exemption 
certificate or other evidence of exemption and request that the natural 
gas service provider sell natural gas to the consumer exempt from the 
carbon levy.
(2)  Subject to subsection (3), a natural gas service provider shall sell 
natural gas to a consumer exempt from the carbon levy if
	(a)	 the consumer has provided the evidence of exemption 
referred to in subsection (1), and 
	(b)	the natural gas service provider has verified that the 
consumer is entitled to purchase natural gas exempt from the 
carbon levy.
(3)  A natural gas service provider that is a retail dealer that has 
verified that the consumer is entitled to purchase natural gas exempt 
from the carbon levy shall, with all due dispatch, notify the  
consumer's natural gas distributor that the consumer is entitled to 
purchase natural gas exempt from the carbon levy.
(4)  Subject to subsection (5), if natural gas is delivered to an address 
on reserve and the consumer is
	(a)	an Indian who has previously provided the natural gas 
service provider with a federal identification card in respect 
of which the natural gas service provider has retained a 
record of the number on the federal identification card, or
	(b)	an Indian band that has previously provided the natural gas 
service provider with an original certificate, of which the 
natural gas service provider has retained a record, showing 
that the natural gas is being acquired for band management 
activities or for real property on a reserve 
the natural gas service provider shall sell natural gas to the consumer 
exempt from the carbon levy.
(5)  A natural gas service provider that is a retail dealer that has 
verified that an Indian or an Indian band is entitled to purchase natural 
gas exempt from the carbon levy pursuant to subsection (4) shall, with 
all due dispatch, notify the Indian's or Indian band's natural gas 
distributor that the consumer is entitled to purchase natural gas exempt 
from the carbon levy.
(6)  Subject to subsection (8), a natural gas distributor that is notified 
by a retail dealer pursuant to subsection (3) or (5) shall not charge a 
carbon levy on natural gas provided to the consumer.
(7)  A retail dealer that has determined that a consumer is no longer 
entitled to purchase natural gas exempt from the carbon levy shall, 
with all due dispatch, advise the consumer's natural gas distributor that 
the consumer is no longer entitled to purchase natural gas exempt from 
the carbon levy.
(8)  A natural gas distributor, that is advised by a retail dealer pursuant 
to subsection (7), or a natural gas service provider that is a natural gas 
distributor, shall cease to provide natural gas exempt from the carbon 
levy to a consumer and shall start to determine the carbon levy payable 
by the consumer effective the day after the day on which the consumer 
ceased to be entitled to purchase natural gas exempt from the carbon 
levy.
(9)  A consumer that is entitled to purchase natural gas exempt from 
the carbon levy for a period before the consumer's exemption is 
reflected on the consumer's bill may apply to the Minister for a rebate 
of the carbon levy paid in respect of that period.
(10)  A natural gas service provider that has verified that a consumer is 
entitled to purchase natural gas exempt from the carbon levy and has 
advised a natural gas distributor of that entitlement shall
	(a)	if the consumer is an Indian, retain a record of the number on 
the federal identification card,
	(b)	if the consumer is an Indian band, retain a record of the 
information described in subsection (4)(b),
	(c)	if the consumer is not an Indian or an Indian band and 
provides a carbon levy exemption certificate, retain a record 
of the approval number, or
	(d)	if the fuel is sold to a recipient other than a consumer 
described in clauses (a) to (c), retain a record of the other 
evidence of exemption
and shall retain the information referred to in clauses (a) to (d) 
throughout the period that the exemption is provided and for 6 years 
after the end of the year in which the consumer ceased to be entitled to 
the exemption. 
Application for licence
15(1)  A recipient may apply for a licence to purchase fuel exempt 
from the carbon levy in the form and manner specified by the Minister.
(2)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's entitlement.
(3)  If the Minister approves an application under subsection (1), the 
Minister shall issue a licence containing an approval number and 
identifying the type of fuel that may be purchased exempt from the 
carbon levy.
(4)  The Minister shall not issue a licence identifying a recipient as a 
person entitled to purchase gasoline or diesel exempt from the carbon 
levy unless the recipient ordinarily exports from Alberta at least 80% 
of the gasoline or diesel the recipient purchases in Alberta in a 
calendar year.
(5)  The Minister may refuse to issue a licence to an applicant
	(a)	if the Minister determines that the applicant is not regularly 
entitled to refunds or credits pursuant to section 26(2) of the 
Act,
	(b)	if the Minister determines that some or all of the information 
provided on the application is false or misleading,
	(c)	if the applicant holds a valid licence in respect of the same 
fuel,
	(d)	if the Minister determines that the applicant has contravened 
the Act or this Regulation or any other enactment that 
provides for the imposition of a tax or carbon levy,
	(e)	if the applicant has an overdue debt to the Crown, or
	(f)	if the Minister considers it appropriate to refuse to issue a 
licence in the circumstances.
Purchases of fuel exempt from the carbon levy
16(1)  A consumer is not entitled to purchase fuel exempt from the 
carbon levy unless the consumer provides a carbon levy exemption 
certificate or other evidence of exemption acceptable to the Minister at 
the time the fuel is purchased.
(2)  For the purposes of sections 15(1)(a) and 21(1) of the Act, the use 
of fuel by the Government of Canada is a prescribed use and the 
Government of Canada may purchase
	(a)	gasoline, diesel and propane for motive purposes exempt 
from the carbon levy from an exempt-sale vendor if at the 
time the fuel is purchased, the consumer provides 
documentation satisfactory to the Minister authorizing the 
consumer to purchase fuel for use by the Government of 
Canada, or
	(b)	natural gas exempt from the carbon levy if the consumer has 
provided documentation satisfactory to the Minister 
indicating that the premises to which the natural gas is 
delivered are used by the Government of Canada.
(3)  For the purposes of sections 15(1)(a) and 21(1) of the Act, the use 
of 
	(a)	gasoline,
	(b)	diesel, 
	(c)	propane for motive purposes,
	(d)	aviation gas, or
	(e)	aviation jet fuel
in Alberta by the armed forces of another country is a prescribed use 
and the armed forces of another country may purchase those fuels 
exempt from the carbon levy from an exempt-sale vendor if, at the 
time the fuel is purchased, a representative of the armed forces of that 
country provides documentation satisfactory to the Minister showing 
the armed forces' status and authorizing the representative to purchase 
fuel for use in Alberta by that country's armed forces.
(4)  For the purposes of sections 15(1)(a) and 21(1) of the Act, a 
person that is a foreign operator of an air transport service may 
purchase aviation gas or aviation jet fuel exempt from the carbon levy 
if
	(a)	the fuel is used for a flight that departs from a location in 
Alberta for which the first scheduled stop is at a location 
outside of Alberta, and
	(b)	the foreign operator provides documentation satisfactory to 
the Minister that the flight is a flight described in clause (a).
(5)  Subject to subsections (6) and (7), an Indian or Indian band 
exempt from paying the carbon levy on fuel may purchase
	(a)	on a reserve,
	(b)	on the settlement known as the Garden River settlement, 
located in the southwest corner of Wood Buffalo National 
Park, and
	(c)	on the land legally described as Plan 0322267, Block 1, Lot 
1, as long as that land is owned by Heart Lake Natural 
Resource Development Incorporated on behalf of the Heart 
Lake First Nation
fuel other than natural gas exempt from the carbon levy from an 
exempt-sale vendor for personal use by the Indian or for use by the 
Indian band, as the case may be.
(6)  An Indian or Indian band that is exempt from paying the carbon 
levy may only purchase
	(a)	gasoline, 
	(b)	diesel, and 
	(c)	propane for motive purposes
exempt from the carbon levy if the fuel is purchased at a location and 
for a use described in subsection (5) and, at the time the fuel is 
purchased, the Indian or Indian band representative provides a carbon 
levy exemption certificate in the form of a ministerial identification 
card issued in the name of the Indian or Indian band, as the case may 
be.
(7)  An Indian or Indian band that is exempt from paying the carbon 
levy may purchase fuel, other than fuel to which subsection (6) applies 
and natural gas, exempt from the carbon levy if the fuel is purchased at 
a location and for a use described in subsection (5) and, at the time the 
fuel is purchased,
	(a)	the Indian provides a carbon levy exemption certificate in the 
form of a ministerial identification card or a federal 
identification card issued in the name of the Indian, or
	(b)	the Indian band provides a carbon levy exemption certificate 
in the form of a ministerial identification card issued in the 
name of the Indian band.
(8)  Notwithstanding subsection (5), an Indian or Indian band exempt 
from paying the carbon levy on fuel may purchase fuel other than 
natural gas exempt from the carbon levy from an exempt-sale vendor if 
the fuel is delivered to an address on reserve for personal use by the 
Indian or for use by the Indian band, as the case may be, and, at the 
time the fuel is purchased, 
	(a)	the Indian provides
	(i)	a carbon levy exemption certificate in the form of a 
ministerial identification card if the fuel is gasoline, 
diesel or propane for motive purposes, or
	(ii)	a carbon levy exemption certificate in the form of a 
ministerial identification card or federal identification 
card if the fuel is fuel other than gasoline, diesel or 
propane for motive purposes,
		or 
	(b)	the Indian band provides a carbon levy exemption certificate 
in the form of a ministerial identification card issued in the 
name of the Indian band.
 (9)  Subject to subsection (10), an Indian or Indian band exempt from 
paying the carbon levy may purchase natural gas exempt from the 
carbon levy if the natural gas is delivered to an address on reserve for 
personal use by the Indian or for use by the Indian band in band 
management activities or for real property on a reserve, as the case 
may be.
(10)  An Indian or Indian band that is exempt from paying the carbon 
levy may purchase natural gas exempt from the carbon levy if 
	(a)	the Indian provides a federal identification card issued in the 
name of the Indian, or
	(b)	the Indian band provides the original certificate described in 
section 14(4)(b).
(11)   A farmer exempt from paying the carbon levy on marked fuel 
may purchase marked fuel exempt from the carbon levy from an 
exempt-sale vendor for use in farming operations in Alberta carried on 
by the farmer if the farmer provides a carbon levy exemption 
certificate at the time the fuel is purchased.
(12)  For the purposes of section 21(1)(a)(i) of the Act, a licence is 
evidence of exemption.
(13)  A consumer that holds a carbon levy exemption certificate for 
aviation gas or aviation jet fuel may purchase aviation gas or aviation 
jet fuel exempt from the carbon levy from an exempt-sale vendor.
Exemption provided by section 15(1)(d) of the Act
17(1)  A consumer is not exempt under section 15(1)(d) of the Act 
from paying a carbon levy on fuel effective the day specified in the 
notice referred to in subsection (2) if
	(a)	the consumer has contravened or failed to comply with an 
enactment relating to the reduction of methane emissions that 
provides for the loss of the exemption under section 15(1)(d) 
as a consequence of the contravention or failure to comply, 
and
	(b)	all reviews and appeals provided for in the enactment 
referred to in clause (a) in respect of the contravention or 
failure to comply have expired or been exhausted or 
abandoned.
(2)  The Minister responsible for the enactment referred to in 
subsection (1)(a) shall notify the Minister that the consumer has 
contravened or failed to comply with the enactment and that all 
reviews and appeals referred to in subsection (1)(b) have expired or 
been exhausted or abandoned.
(3)  The exemption under section 15(1)(d) of the Act of a consumer 
from paying a carbon levy on fuel is reinstated effective the day 
specified in a notice provided to the Minister by the Minister 
responsible for the enactment referred to in subsection (1)(a) indicating 
that the requirements in that enactment for the exemption to be 
reinstated have been met.
General matters respecting carbon levy exemption certificates 
18(1)  A carbon levy exemption certificate expires on the earliest of
	(a)	the expiry date shown on the certificate,
	(b)	the date the person to which the certificate was issued ceases 
to be entitled to purchase fuel exempt from the carbon levy,
	(c)	in the case of a recipient that is a corporation, the date the 
recipient
	(i)	amalgamates with another corporation,
	(ii)	is wound up, liquidated or dissolved, or
	(iii)	is subject to any proceedings under the Companies' 
Creditors Arrangement Act (Canada),
	(d)	the date there is a change in the partners of the partnership,
	(e)	the date there is a change in the operator of a joint venture, 
and
	(f)		the date the certificate is cancelled by the Minister.
(2)  Except as provided in subsection (4), no person that has been 
issued a carbon levy exemption certificate shall permit another person 
to use the carbon levy exemption certificate.
(3)  Except as provided in subsection (4), no person shall use a carbon 
levy exemption certificate issued in the name of another person.
(4)  An Indian band that has been issued a carbon levy exemption 
certificate may permit a person to use the carbon levy exemption 
certificate and that person may use the carbon levy exemption 
certificate if
	(a)	the person is an authorized representative of the Indian band,
	(b)	the person is using the carbon levy exemption certificate card 
to purchase fuel for and on behalf of the Indian band, and
	(c)	the person and Indian band comply with any conditions 
placed on the carbon levy exemption certificate by the 
Minister.
(5)  The Minister may suspend or cancel a carbon levy exemption 
certificate 
	(a)	if the Minister determines that the holder of the carbon levy 
exemption certificate is no longer exempt from paying the 
carbon levy on fuel,
	(b)	if the Minister determines that information provided to the 
Minister by the holder of the carbon levy exemption 
certificate is false or misleading, 
	(c)	if the carbon levy exemption certificate has been lost, stolen, 
destroyed or is unusable, 
	(d)	if the Minister believes that the carbon levy exemption 
certificate has been sold to, or is in the possession of or being 
used by, a person other than the person to which it was issued 
or an authorized representative pursuant to subsection (4), 
	(e)	if the Minister determines that the holder of the carbon levy 
exemption certificate has contravened the Act or this 
Regulation or any other enactment that provides for the 
imposition of a tax or carbon levy,
	(f)	if the holder of the carbon levy exemption certificate has an 
overdue debt to the Crown, or
	(g)	in the case of a holder of a carbon levy exemption certificate 
other than an Indian, Indian band or farmer, if the Minister 
considers it appropriate to suspend or cancel the carbon levy 
exemption certificate in the circumstances.
(6)  If the Minister has suspended or cancelled a carbon levy 
exemption certificate the Minister shall notify the holder of the 
certificate and any relevant exempt-sale vendor of that fact.
(7)  The Minister may reinstate a carbon levy exemption certificate that 
was suspended under subsection (5).
(8)  If a carbon levy exemption certificate is reinstated under 
subsection (7), the Minister shall notify the holder of the certificate and 
any relevant exempt-sale vendor of that fact.
(9)  If a carbon levy exemption certificate has been cancelled for the 
reason referred to in subsection (5)(d) and the person or authorized 
representative, as the case may be, satisfies the Minister that the carbon 
levy exemption certificate has not been sold or is not in the possession 
of or being used by someone other than the person to which it was 
issued or an authorized representative pursuant to subsection (4), the 
Minister shall issue a replacement carbon levy exemption certificate.
General matters respecting licences 
19(1)  The holder of a licence is entitled to purchase the type of fuel 
identified in the licence exempt from the carbon levy.
(2)  Except as provided in subsection (4), no person that has been 
issued a licence shall permit another person to use the licence.
(3)  Except as provided in subsection (4), no person shall use a licence 
issued in the name of another person.
(4)  An Indian band that has been issued a licence may permit a person 
to use the licence and that person may use the licence if
	(a)	the person is an authorized representative of the Indian band,
	(b)	the person is using the licence to purchase fuel for and on 
behalf of the Indian band, and
	(c)	the person and Indian band comply with any conditions 
placed on the licence by the Minister.
(5)  The Minister may suspend or cancel a licence 
	(a)	if the Minister determines that the holder of the licence is no 
longer regularly entitled to refunds or credits pursuant to 
section 26(2) of the Act,
	(b)	if the Minister determines that information provided to the 
Minister by the licence holder is false or misleading, 
	(c)	if the licence has been lost, stolen, destroyed or is unusable, 
	(d)	if the Minister believes that the licence has been sold to, or is 
in the possession of or being used by a person other than the 
person to which it was issued or an authorized representative 
pursuant to subsection (4), 
	(e)	if the Minister determines that the holder of the licence has 
contravened the Act or this Regulation or any other 
enactment that provides for the imposition of a tax or carbon 
levy, or
	(f)	if the Minister considers it appropriate to suspend or cancel 
the licence in the circumstances.
(6)  If the Minister has suspended or cancelled a licence the Minister 
shall notify the licence holder and any relevant exempt-sale vendor of 
that fact.
(7)  The Minister may reinstate a licence that was suspended under 
subsection (5).
(8)  If a licence is reinstated under subsection (7), the Minister shall 
notify the licence holder and any relevant exempt-sale vendor of that 
fact.
(9)  If a licence has been cancelled for the reason referred to in 
subsection (5)(d) and the person or authorized representative, as the 
case may be, satisfies the Minister that the licence has not been sold or 
is not in the possession of or being used by someone other than the 
person to which it was issued or an authorized representative under 
subsection (4), the Minister shall issue a replacement licence.
Sale of fuel exempt from the carbon levy by exempt-sale vendor
20(1)  Subject to subsections (2) and (3), an exempt-sale vendor shall, 
before selling fuel exempt from the carbon levy,
	(a)	verify the purchaser's carbon levy exemption certificate, 
licence or other evidence of exemption in a manner specified 
by the Minister, 
	(b)	if the purchaser presents a carbon levy exemption certificate 
or licence, record the approval number,
	(c)	if the purchaser presents other evidence of exemption, retain 
a record of the evidence, and
	(d)	take reasonable steps to ensure that the fuel is intended for a 
prescribed purpose or use.
(2)  If the purchaser is an Indian, the exempt-sale vendor shall
	(a)	record the approval number of the ministerial identification 
card or, if the Indian presents a federal identification card, the 
number on the federal identification card, and
	(b)	take reasonable steps to ensure that the purchaser is the 
person identified on the identification card and that the fuel is 
intended for personal use by the Indian.
(3)  If the consumer is an Indian band, the exempt-sale vendor shall
	(a)	record the approval number of the ministerial identification 
card, and
	(b)	take reasonable steps to ensure that the fuel is intended for 
Indian band purposes and is paid for by the Indian band.
(4)  An exempt-sale vendor shall, before selling fuel to a farmer 
exempt from the carbon levy,
	(a)	verify the farmer's carbon levy exemption certificate with the 
Minister in a manner specified by the Minister,
	(b)	record the number of the carbon levy exemption certificate, 
and
	(c)	take reasonable steps to ensure that the fuel is intended for 
farming operations in Alberta.
(5)  An exempt-sale vendor shall report sales of fuel exempt from the 
carbon levy to the Minister at the time and in the form and manner 
specified by the Minister.
(6)  An exempt-sale vendor shall maintain a voucher in the form 
specified by the Minister
	(a)	in circumstances in which an Indian or Indian band has 
purchased more than 300 litres of a fuel in a calendar week 
from the exempt-sale vendor,
	(b)	in circumstances in which the Indian or Indian band advises 
the exempt-sale vendor that the Indian's or Indian band's 
purchases exceed 300 litres of fuel in a calendar week, and
	(c)	in any other circumstances specified by the Minister.
(7)  The Minister may require an exempt-sale vendor to provide proof 
that the exempt-sale vendor has purchased and paid for fuel sold 
exempt from the carbon levy before paying a refund to the exempt-sale 
vendor under section 26 of the Act in respect of that fuel.
Sale of natural gas or raw gas exempt from the carbon levy
21   A natural gas service provider shall, before selling fuel exempt 
from the carbon levy to a purchaser,
	(a)	verify the purchaser's carbon levy exemption certificate or 
approval number or other evidence of exemption in a manner 
specified by the Minister, 
	(b)	in a case in which the purchaser presents a carbon levy 
exemption certificate or approval number, record the 
approval number, and
	(c)	take reasonable steps to ensure that the fuel is intended for a 
prescribed purpose or use.
Possession of marked fuel
22   For the purposes of section 23(1)(b) of the Act, a person is 
eligible to be in possession of marked fuel if the person is eligible to be 
in possession of the marked fuel under section 17 of the Fuel Tax 
Regulation (AR 62/2007).
Purchases exceeding 300 litres per week
23(1)  An Indian or Indian band that purchases more than 300 litres of 
clear fuel in a calendar week shall
	(a)	at the time of purchase,
	(i)	advise the vendor that the weekly purchases of the 
Indian or Indian band, as the case may be, have 
exceeded 300 litres of fuel exempt from the carbon 
levy, and
	(ii)	advise the vendor of the intended use of that fuel,
		and
	(b)	maintain records of the use of that fuel.
(2)  If an Indian or Indian band fails to provide the information 
required under subsection (1), any purchases of more than 300 litres of 
fuel per week are presumed not to be for personal use by the Indian or 
for use by the Indian band, as the case may be.
Rebates of Carbon Levy and Biomethane Credits
Rebates of carbon levy
24(1)  The Minister may pay a rebate under section 19 of the Act in 
respect of the carbon levy paid on clear fuel or propane for motive 
purposes if
	(a)	the fuel was used by a country or state other than Canada, a 
political subdivision of that country or state, an agency of 
that country, state or political subdivision or an accredited 
person representing that country, state or political subdivision 
in Canada,
	(b)	the fuel
	(i)	was purchased at a location described in section 16(5) 
or delivered to an address on reserve, and 
	(ii)	was purchased for personal use by an Indian or for use 
by an Indian band, as the case may be,
	(c)	the fuel was used by a consumer, other than an Indian or 
Indian band, for a purpose or use for which the consumer 
would have been entitled to purchase the fuel exempt from 
the carbon levy had the consumer provided a carbon levy 
exemption certificate or other evidence of exemption at the 
time the fuel was purchased,
	(d)	the fuel was used by a member of the Diplomatic Corps 
listed in the current edition of Diplomatic, Consular and 
other Representatives in Canada, published by the 
Government of Canada,
	(e)	the fuel was used in Alberta in circumstances in which the 
Act would have permitted the use of marked fuel, the 
consumer held a carbon levy exemption certificate entitling 
the consumer to purchase marked fuel at the time the fuel 
was purchased and the Minister is of the opinion that marked 
fuel was not reasonably available at the time the fuel was 
purchased, or 
	(f)	the fuel was used for farming operations in Alberta by a 
farmer licensed under the International Fuel Tax Agreement 
in a farm truck that is part of the farmer's fleet of qualified 
motor vehicles under the International Fuel Tax Agreement.
(2)  The Minister may pay a rebate under section 19 of the Act in 
respect of the carbon levy paid on aviation gas or aviation jet fuel if
	(a)	the fuel was used by the Government of Canada, 
	(b)	the fuel was used for a flight or segment of a flight that only 
began at a location in Alberta and arrived at a location in 
Alberta because of an emergency landing at one of the 
locations, or
	(c)	the fuel was used by a consumer for a purpose or use for 
which the consumer would have been entitled to purchase the 
fuel exempt from the carbon levy had the consumer provided 
a carbon levy exemption certificate or other evidence of 
exemption at the time the fuel was purchased.
(3)  The Minister may pay a rebate under section 19 of the Act in 
respect of the carbon levy paid on marked fuel if the fuel was used by a 
consumer for a purpose or use for which the consumer would have 
been entitled to purchase the fuel exempt from the carbon levy had the 
consumer provided a carbon levy exemption certificate or other 
evidence of exemption at the time the fuel was purchased.
(4)  The Minister may pay a rebate under section 19 of the Act in 
respect of the carbon levy paid on natural gas if the fuel was used by a 
consumer for a purpose or use for which the consumer would have 
been entitled to purchase the fuel exempt from the carbon levy had the 
consumer provided a carbon levy exemption certificate or other 
evidence of exemption at the time the fuel was purchased.
(5)  The Minister may pay a rebate under section 19 of the Act in 
respect of the carbon levy paid on fuel other than those referred to in 
subsections (1) to (4) if
	(a)	the fuel was used by the Government of Canada,
	(b)	the fuel 
	(i)	was purchased at a location described in section 16(5) 
or delivered to an address on reserve, and
	(ii)	was purchased for personal use by an Indian or for use 
by an Indian band, as the case may be,
		or
	(c)	the fuel was used by a consumer, other than an Indian or 
Indian band, for a purpose or use for which the consumer 
would have been entitled to purchase the fuel exempt from 
the carbon levy had the consumer provided a carbon levy 
exemption certificate or other evidence of exemption at the 
time the fuel was purchased.
(6)  An application for a rebate of carbon levy under section 19 of the 
Act for fuel used for a purpose or use described in subsections (1) to 
(5) must
	(a)	be made in the form and manner specified by the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of the rebate,
	(c)	subject to subsections (7) and (8), be made in respect of each 
calendar quarter, and
	(d)	be received by the Minister not later than 4 years after the 
end of the calendar year in which the fuel was purchased.
(7)  An application for a rebate for fuel used for a purpose or use 
described in subsection (1)(f) may not be made more frequently than 
every 3 months.
(8)  Subject to subsections (6)(d) and (7), an application for a rebate by 
an Indian or an Indian band may be made at any time.
(9)  On receipt of an application under subsection (6), the Minister 
shall review the application and may request additional information to 
determine the applicant's entitlement.
(10)  If the Minister determines that the applicant is entitled to a rebate, 
the Minister shall pay the rebate in the amount determined by the 
Minister in accordance with subsection (11).
(11)  The amount of a rebate the Minister may pay under subsection 
(10) is equal to the amount of carbon levy paid by the claimant on the 
amount of fuel eligible for the rebate.
Biomethane credits
25(1)  In this section,
	(a)	"biomethane contract" means a written contract, between a 
recipient that is a natural gas service provider and a 
consumer, that
	(i)	provides for the sale of natural gas after December 31, 
2016 by the recipient to the consumer,
	(ii)	specifies the notional biomethane content in the natural 
gas to be sold under the contract,
	(iii)	provides that a portion of the consideration payable 
under the contract for the natural gas will be attributable 
to the purchase of the notional biomethane content 
specified in the contract regardless of the actual amount 
of biomethane, if any, sold, and
	(iv)	does not provide that the portion of the consideration 
attributable to the purchase of the notional biomethane 
content specified in the contract will increase or 
decrease based on the actual amount of biomethane, if 
any, sold;
	(b)	"notional biomethane content", in relation to natural gas sold 
or to be sold under a biomethane contract, means the amount 
of biomethane that is deemed by the contract to be sold, 
regardless of the actual amount of biomethane, if any, sold;
(2)  A natural gas service provider, on behalf of the Minister, shall 
provide a biomethane credit to a consumer in respect of a sale, within 
Alberta, of natural gas, in the amount determined in accordance with 
subsection (3), if
	(a)	the sale is made under a biomethane contract, 
	(b)	the amount of biomethane that is deemed by the contract to 
be sold is placed into a natural gas distribution system, all or 
part of which is located within Alberta, or a transmission 
pipeline within Alberta, 
	(c)	the amount of biomethane referred to in clause (b) has not 
been sold to any other consumer, and
	(d)	the consumer is not exempt from paying the carbon levy on 
natural gas pursuant to section 15 of the Act.
(3)  The amount of the biomethane credit to be provided under 
subsection (2) for a billing period as defined in section 6(1)(b) shall be 
determined by the formula
A x B 
 
where
	A  	is the amount of biomethane that is deemed by the contract to 
be sold to the consumer in the billing period;  
	B  	is the carbon levy rate for natural gas, at the time the natural 
gas is sold, as set out in the Table in the Schedule to the Act.
(4)  A biomethane credit provided under subsection (2) in respect of a 
sale must be provided at the time natural gas is sold.
Remittance, Refund and  
Recovery of Carbon Levy
Remittance of carbon levy
26(1)  For the purposes of section 25(1)(s) of the Act, the following 
are prescribed persons:
	(a)	a person that uses aviation gas or aviation jet fuel purchased 
outside of Alberta if the fuel is used for a flight that departs 
from a location in Alberta and arrives at a location in 
Alberta;
	(b)	a person that sells fuel that the person purchased exempt 
from the carbon levy as the holder of a carbon levy 
exemption certificate or using other evidence of exemption 
with respect to that type of fuel;
	(c)	a person that sells or removes fuel from an offsite storage 
facility;
	(d)		a person that sells or removes fuel from a liquids pipeline;
	(e)	a person that sells fuel in Alberta to which section 2(4)(o) 
applied, but which was not exported;
	(f)	a person that is the operator of a joint venture in respect of 
the activities of the joint that are the responsibility of the 
operator, if that person is required to register pursuant to 
section 30.
(2)  For the purposes of section 25(3) and (4) of the Act, a person 
described in section 25(1)(c) of the Act is not a direct remitter with 
respect to purchases from
	(a)	a recipient that operates a refinery, or
	(b)	another recipient that manufactures, refines or acquires in, or 
imports into, Alberta not less than a total of 500 million litres 
of gasoline, diesel, aviation gas or aviation jet fuel annually.
(3)  For the purposes of section 25(3) and (4) of the Act, a direct 
remitter that purchases natural gas in accordance with section 8(3) of 
the Act is not a direct remitter with respect to that transaction.
(4)  Subject to this section, a direct remitter required to remit carbon 
levy pursuant to section 25(2) of the Act shall remit the carbon levy 
payable in respect of a reporting period so that it is received by the 
Minister not later than 28 days following the end of that reporting 
period.
(5)  The Minister may establish a threshold for particular operations or 
activities, and if a direct remitter engages in those operations or 
activities falling under that threshold, the direct remitter may remit an 
amount owing not later than 28 days following the end of each 
calendar quarter.
(6)  The Minister may require a direct remitter or other person to remit 
carbon levy earlier than the date stipulated under this section by 
providing a direction in writing to that effect to the direct remitter or 
person.
(7)  The Minister may require a direct remitter to provide security 
satisfactory to the Minister in an amount not exceeding 3 times the 
estimated carbon levy to be remitted by the direct remitter in each 
reporting period.
(8)  Where a recipient is required under sections 25(3) of the Act to 
remit the carbon levy to the person that supplied the recipient with the 
fuel, the Minister may instead direct the recipient to remit the carbon 
levy directly to the Minister at the time and in the manner specified by 
the Minister.
(9)  Notwithstanding section 25(3) of the Act, a purchaser referred to 
in subsection (2) shall remit the carbon levy payable on purchases 
referred to in that subsection in a reporting period so that it is received 
by the Minister not later than 28 days following the end of the 
reporting period.
(10)  Notwithstanding section 25(3) of the Act, a person that purchases 
natural gas in accordance with section 8(3) of the Act shall remit the 
carbon levy payable on the natural gas purchased in a reporting period 
so that it is received by the Minister not later than 28 days following 
the end of the reporting period.
(11)  If subsection (9) or (10) applies, the person that sold the fuel is 
not a direct remitter for the purposes of that sale and shall not collect 
or remit carbon levy payable to the Minister in respect of that 
transaction.
(12)  Subject to subsections (13) and (15), a recipient required to remit 
carbon levy pursuant to section 25(5) of the Act shall remit the carbon 
levy payable in a reporting period so that it is received by the Minister 
not later than 28 days following the end of that reporting period.
(13)  A recipient required to remit an amount pursuant to section 25(5) 
or 80(8) of the Act in respect of an amount for which the recipient is 
liable pursuant to sections 13 or 80 of the Act shall remit the amount 
payable so that it is received by the Minister not later than 30 days 
following the day on which the carbon levy rate applicable to the type 
of fuel changed.
(14)  A vendor required to remit an amount pursuant to section 25(5) 
of the Act in respect of an amount for which the vendor is liable 
pursuant to section 17 of the Act shall remit the amount payable in a 
reporting period so that it is received by the Minister not later than 28 
days following the end of that reporting period.
(15)  A vendor, consumer or any other person that is required to remit 
an amount pursuant to section 25(5) of the Act in respect of an amount 
for which the vendor, consumer or person is liable pursuant to sections 
21, 22 or 23 of the Act, as the case may be, shall remit the amount to 
the Minister within 7 days from the date the amount becomes payable.
Refunds and credits
27(1)  The Minister may only provide a refund or credit pursuant to 
section 26 of the Act to a recipient that is a consumer if the Minister is 
satisfied that
	(a)	the carbon levy paid by the recipient exceeded the amount 
the recipient was required to pay and the recipient is unable 
to recover the excess amount from the vendor,
	(b)	the recipient purchased the fuel and the recipient
	(i)	is unable to use the fuel due to contamination,
	(ii)	is unable to recover the carbon levy paid on the fuel 
from the vendor, and
	(iii)	provides evidence satisfactory to the Minister that the 
fuel was disposed of in a manner that did not contravene 
an enactment and that did not involve combustion or 
venting,
	(c)	the consumer used aviation gas or aviation jet fuel for a flight 
or segment of a flight described in section 7(4) of the Act that 
was made for a commercial purpose, or
	(d)	the fuel has been rebranded and the carbon levy rate 
applicable to the fuel after the rebranding is lower than the 
carbon levy rate that was applicable before the rebranding. 
(2)  For the purposes of section 26(2)(b)(v) of the Act, the following 
are prescribed persons and prescribed circumstances:
	(a)	a purchaser of fuel that is the recipient
	(i)	remitted an amount of carbon levy that exceeded the 
amount that the recipient was required to pay to the 
person that sold the fuel to the recipient, and
	(ii)	is unable to recover the excess amount from the person 
that sold the fuel to the recipient;
	(b)	a purchaser of fuel that is the recipient,
	(i)	is unable to sell the fuel due to contamination,
	(ii)	is unable to recover the carbon levy paid on the fuel 
from the person that sold the fuel to the recipient, and
	(iii)	provides evidence satisfactory to the Minister that the 
fuel was disposed of in a manner that did not contravene 
an enactment and that did not involve combustion or 
venting;
	(c)	a person that purchased the fuel on credit and all or a portion 
of the amount of the debt in respect of the sale is a bad debt;
	(d)	the holder of a licence and the holder of the licence 
purchased the fuel exempt from the carbon levy;
	(e)		a person that purchased fuel from the recipient and the 
recipient remitted to the Minister an amount of carbon levy 
that exceeded the amount that the recipient was required to 
remit.
(3)  Notwithstanding subsections (1) and (2), the Minister shall not pay 
a refund for an amount of carbon levy paid if the recipient is entitled to 
a rebate for the amount.
Refund of carbon levy
28(1)  This section applies to refunds of carbon levy under sections 
20(3) and 26 of the Act, except refunds for bad debts to which section 
29 of this Regulation applies.
(2)  Subject to this section, an application for a refund of carbon levy 
under section 20(3) or 26 of the Act must
	(a)	be made in the form and manner specified by the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of carbon levy to be refunded,
		and
	(c)	subject to subsections (3), (4) and (5), be received by the 
Minister not later than 4 years after the end of the calendar 
year in which the circumstance giving rise to a claim for a 
refund has occurred.
(3)  An application for a refund of carbon levy under section 
26(2)(b)(iii) of the Act must be received by the Minister within one 
year after the date the fuel was stolen or destroyed.
(4)  An application for a refund of carbon levy paid by a consumer of 
aviation gas or aviation jet fuel pursuant to section 27(1)(c) must be 
made in respect of each calendar quarter.
(5)  An application for a refund of carbon levy paid by an exempt-sale 
vendor in respect of sales of fuel exempt from the carbon levy to 
Indians and Indian bands must be made at the time and in the form and 
manner specified by the Minister.
(6)  The Minister may accept an application for a refund that is in a 
paper form authorized by the Minister.
(7)  On receipt of an application under this section, the Minister shall 
review the application and may request additional information to 
determine the applicant's eligibility.
(8)  If the Minister determines that the applicant is entitled to a refund, 
the Minister shall pay the refund in the amount determined by the 
Minister under subsection (9).
(9)  Subject to subsections (10) and (11), the amount of refund the 
Minister may pay under subsection (8) is equal to the amount of 
carbon levy paid under the Act by the applicant on the amount of fuel 
eligible for a refund.
(10)  The amount of refund the Minister may pay under subsection (8) 
in respect of fuel that was rebranded to a fuel with a lower carbon levy 
rate or to a substance that is not a fuel is the difference between the 
carbon levy paid on the fuel before it was rebranded and the carbon 
levy, if any, payable on the fuel or substance after it was rebranded.
(11)  The amount of refund the Minister may pay under section 20(3) 
of the Act is equal to the amount of the biomethane credit determined 
under section 25(3) that was provided to the consumer.
Refund for bad debts
29(1)  In this section, "bad debt" means a debt owing by a purchaser 
to a recipient that the recipient has deducted in computing and 
reporting the recipient's income for the current or a preceding taxation 
year for the purposes of the Income Tax Act (Canada).
(2)  An application for a refund of carbon levy under section 26 of the 
Act in respect of a bad debt must
	(a)	be made at the time and in the form and manner specified by 
the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of carbon levy to be refunded,
		and
	(c)	be received by the Minister within 4 years after the end of the 
taxation year in which the bad debt was deducted pursuant to 
subsection (1).
(3)  On receipt of an application under this section, the Minister shall 
review the application and may request additional information to 
determine the applicant's eligibility.
(4)  If the Minister determines that the applicant is entitled to a refund, 
the Minister shall pay the refund in the amount determined by the 
Minister in accordance with subsection (5).
(5)  The amount of refund that the Minister may pay under subsection 
(4) must be determined in accordance with the formula
Amount of Refund = 	A/B x C  
 
where
	A  	is the amount of the bad debt at the time of the application to 
a maximum of the amount of B;
	B  	is the original amount of the debt at the time of sale;
	C  	is the amount of carbon levy that was remitted or paid 
relating to the sale.
(6)  For the purposes of determining the amount of carbon levy owing 
in respect of a bad debt, at the time a recipient collects a portion of a 
debt owing by a purchaser to the recipient, the amount collected is 
deemed to include an amount of carbon levy proportionate to the 
amount of carbon levy in the debt immediately before the time of 
collection.
(7)  If a recipient subsequently collects full or partial payment in 
respect of a bad debt for which the recipient has received a refund of 
carbon levy, the recipient shall repay to the Minister the portion of the 
carbon levy refunded to the recipient determined in accordance with 
the formula
Portion of Refund = 	A/B x C  
 
where
	A  	is the amount of debt collected to a maximum of the amount 
of B;
	B  	is the amount of the bad debt at the time of the application 
for a refund;
	C  	is the amount of the refund received under this section.
(8)  For the purposes of determining the amount of the refund under 
this section, if a recipient pays a fee to another person for the 
collection of accounts receivable on the recipient's behalf, the fee does 
not reduce the amount collected for the purposes of determining the 
recipient's bad debt with respect to those accounts receivable.
Registration
Application for registration
30(1)  For the purposes of section 27(1)(f) of the Act, the following 
are prescribed activities:
	(a)	the sale or removal of fuel from an offsite storage facility;
	(b)	the sale or removal of fuel from a liquids pipeline;
	(c)	the sale of fuel that the person purchased exempt from the 
carbon levy as a holder of a carbon levy exemption certificate 
or using other evidence of exemption;
	(d)	the operation of a joint venture;
	(e)	the operation of a  transmission pipeline, liquids pipeline or 
offsite storage facility.
(2)  A person to which section 27(1) of the Act applies shall
	(a)	apply to be registered in the form and manner specified by 
the Minister, and
	(b)	provide such information as the Minister requires.
(3)  For the purposes of section 27(1)(a)(i) to (v) and (ix) to (xii) of the 
Act and subsection (1)(a), (b) and (d), a person is only required to 
register if a sale or removal of fuel requires a remittance of carbon levy 
directly to the Minister.
(4)  For the purposes of section 27 of the Act and this section, the 
operator of a joint venture
	(a)	that is required to register in respect of the joint venture, and
	(b)	that is also required to register because of another activity 
referred to in subsection (1) or in section 27(1) of the Act that 
is not part of the operations of the joint venture
must register separately as the operator of the joint venture.
(5)  A person that wishes to be registered under section 27 of the Act 
as an exempt-sale vendor must
	(a)	apply to the Minister in respect of each location at which the 
person intends to sell fuel exempt from the carbon levy, and
	(b)	meet the criteria established by the Minister for qualification 
as an exempt-sale vendor in respect of the particular fuel that 
the exempt-sale vendor intends to sell exempt from the 
carbon levy at each location.
(6)  On receipt of an application under this section, the Minister shall 
review the application and may request additional information to 
determine the applicant's eligibility.
(7)  If the Minister is satisfied with the application, the Minister shall 
	(a)	register the person, and
	(b)	in the case of a vendor that is registered as an exempt-sale 
vendor, register each location at which fuel may be sold 
exempt from the carbon levy and identify the type of fuel that 
may be sold exempt from the carbon levy at each location.
(8)  A person registered under this section is subject to the terms and 
conditions imposed, from time to time, by the Minister.
Duty of registrants to notify Minister
31   A registrant shall immediately notify the Minister if
	(a)	the registrant ceases to carry on business or to carry on that 
part of the registrant's business for which the registrant was 
registered,
	(b)	the registrant is the subject of proceedings relating to 
bankruptcy, insolvency or receivership, 
	(c)		the registrant
	(i)	amalgamates with another corporation,
	(ii)	is wound up, liquidated or dissolved, or
	(iii)	is subject to any proceedings under the Companies' 
Creditors Arrangement Act (Canada),
	(d)	the registrant is a partnership and there is a change in the 
partners of the partnership, or
	(e)	the registrant is a joint venture and there is a change in the 
participants in the joint venture.
Duty of consumers to notify Minister
32   A consumer that holds a carbon levy exemption certificate shall 
immediately notify the Minister if
	(a)	the consumer ceases to conduct activities that qualify the 
consumer for the carbon levy exemption certificate,
	(b)	the consumer is the subject of proceedings relating to 
bankruptcy, insolvency or receivership,
	(c)	the consumer
	(i)	amalgamates with another corporation,
	(ii)	is wound up, liquidated or dissolved, or
	(iii)	is subject to any proceedings under the Companies' 
Creditors Arrangement Act (Canada),
	(d)		the consumer is a partnership and there is a change in the 
partners of the partnership, or
	(e)	the consumer is the operator of a joint venture and there is a 
change in the participants in the joint venture.
Records, Invoices, Reports and Returns
Keeping records
33(1)  A seller of fuel shall keep records as specified by the Minister 
to support all matters reported for the purposes of the Act.
(2)  A recipient that operates a railway locomotive in Alberta shall 
keep records as specified by the Minister to support all matters 
reported for the purposes of the Act.
(3)  A consumer of fuel that is a direct remitter shall keep records as 
specified by the Minister to support amounts reported for the purposes 
of the Act.
(4)  A person that receives a refund, rebate or other amount from the 
Minister shall keep records as specified by the Minister to support 
amounts received from the Minister pursuant to this Act.
(5)  A consumer that purchases marked fuel shall keep records as 
specified by the Minister to support the consumer's use of marked fuel.
(6)  A person that exports fuel from Alberta shall keep records as 
specified by the Minister to support amounts reported with respect to 
exports of fuel from Alberta.
(7)  The operator of a gas processing facility, transmission pipeline, 
gas fractionation plant, liquids pipeline, offsite storage facility, refinery 
or terminal shall keep records as specified by the Minister.
(8)  Every consumer that is required to keep records under subsection 
(5) shall keep the records for 6 years from the end of the calendar year 
in which the marked fuel was purchased.
(9)  Every person that is required to keep records under this section 
shall keep the records for 
	(a)	in the case of records relating to a purchase of fuel, 6 years 
from the end of the calendar year in which the fuel was 
purchased, or
	(b)	in the case of records relating to a refund or rebate, 4 years 
from the end of the calendar year in which the refund or 
rebate was paid,
whichever is later.
Place of records
34(1)  A person required to keep records under this Regulation shall 
keep the records at the person's place of business or residence in 
Alberta or at any other place with the written approval of the Minister.
(2)  Where records are created electronically, the person required to 
keep the records shall ensure that the person maintains a system that 
enables the records to be read and printed.
Invoices
35(1)  A vendor shall, in respect of each sale of clear fuel subject to 
the carbon levy, prepare an invoice showing the following:
	(a)	the name and address of the vendor;
	(b)	the date of sale;
	(c)	the amount in litres of each type of fuel sold.
(2)  A vendor shall, in respect of each sale of fuel not subject to the 
carbon levy, prepare an invoice showing the following:
	(a)	the name and address of the vendor;
	(b)	the name of the purchaser;
	(c)	the date of sale;
	(d)	the amount of each type of fuel sold;
	(e)	the total selling price and a statement that the selling price 
does not include carbon levy.
(3)  A recipient, other than a vendor or a consumer, shall, in respect of 
each sale of fuel, prepare an invoice or other documentation showing 
the following:
	(a)	the name and address of the seller;
	(b)	the name of the purchaser;
	(c)	the date of sale;
	(d)	the rate of carbon levy included in the selling price or the 
amount of carbon levy charged, or both, or that the fuel was 
sold exempt from the carbon levy;
	(e)	the amount of each type of fuel sold.
(4)  A seller, including a vendor, shall retain one copy of an invoice or 
other documentation prepared under this section and provide one copy 
to the person to which the fuel is sold.
Returns
36(1)  Subject to subsection (2), a direct remitter shall, in respect of 
operations or activities in each reporting period, including a reporting 
period in which no operations or activities have occurred, submit to the 
Minister a return in the form and manner specified by the Minister so 
that it is received by the Minister not later than 28 days following the 
end of each reporting period.
(2)  The Minister may establish a threshold for particular operations or 
activities, and if a direct remitter engages in those operations or 
activities falling under that threshold, the direct remitter may, instead 
of submitting returns under subsection (1), submit to the Minister a 
return in the form and manner specified by the Minister so that it is 
received by the Minister not later than 28 days following the end of 
each calendar quarter.
(3)  A registrant other than a direct remitter shall, if required by the 
Minister, submit to the Minister a return in the form and manner and 
within the time specified by the Minister.
(4)  The Minister may require or permit a return to be submitted in 
electronic form.
(5)  A return filed in electronic form is deemed to have been received 
by the Minister on the day the Minister acknowledges that
	(a)	the return has been received, and
	(b)	the return is in the form specified by the Minister.
(6)  Notwithstanding subsection (1), if the Minister requires a return to 
be filed electronically, the Minister may specify the time in which the 
return is to be submitted.
Reports
37(1)  A recipient required to file a report pursuant to sections 13(3) or 
80(4) of the Act shall submit the report to the Minister so that it is 
received by the Minister not later than 30 days following the day on 
which the carbon levy rate applicable to the type of fuel changed.
(2)  The Minister may require or permit a report to be submitted in 
electronic form.
(3)  A report filed in electronic form is deemed to have been received 
by the Minister on the day the Minister acknowledges that
	(a)	 the report has been received, and
	(b)	the report is in the form specified by the Minister.
(4)  Notwithstanding subsection (1), if the Minister requires a report to 
be filed electronically, the Minister may specify the time in which the 
report is to be submitted.
General Matters
Interest
38(1)  Subject to this section, interest that is payable under the Act is
	(a)	simple interest at the rate prescribed for the purposes of 
section 39 of the Alberta Corporate Tax Act, and
	(b)	payable under the Act from the day on which an amount is 
owed until the day on which the amount is received by the 
Minister.
(2)  Interest is payable on an amount assessed under section 28 of the 
Act from the day on which the amount was to be remitted to the 
Minister until the day on which the Minister receives the amount 
assessed.
(3)  Interest is payable on an amount owing under section 29 of the Act 
from the day the amount was first owed until the day on which the 
Minister receives the amount owing.
(4)  Interest is payable on the amount of a penalty unpaid under section 
31 of the Act from the date of the notice of assessment until the day on 
which the Minister receives the amount owing.
(5)  No interest is payable on any amount payable by the Minister 
under the Act or this Regulation, including, without limitation, on a 
refund or rebate.
Service by Minister or officer
39(1)  Except where the Act or this Regulation provides otherwise, 
where a notice or other document is to be served on or is to be sent or 
given to a person by the Minister or an officer under the Act or this 
Regulation, the notice or document may be served on or sent or given 
to
	(a)	a person other than a corporation or cooperative,
	(i)	by being mailed to the person by ordinary or registered 
mail addressed to the person to which the notice or 
document is directed at that person's last address known 
to the Minister,
	(ii)	by personal service, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number,
	(b)	a corporation,
	(i)	in accordance with section 256 of the Business 
Corporations Act,
	(ii)	by registered mail addressed to the corporation at the 
corporation's last address known to the Minister, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number,
		and
	(c)	a cooperative,
	(i)	in accordance with section 347 of the Cooperatives Act,
	(ii)	by registered mail addressed to the cooperative at the 
cooperative's last address known to the Minister, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number.
(2)  If the person on or to which a notice or other document is to be 
served, sent or given under the Act or this Regulation carries on 
business under a name or style other than the person's own name, the 
notice or document,
	(a)	for the purposes of being mailed or faxed, may be addressed 
to the name or style under which the person carries on 
business, and
	(b)	for the purposes of personal services, is deemed to have been 
served if it has been left with an adult person employed at the 
place of business of the person to which the notice or 
document is directed.
(3)  If the persons on or to which a notice or other document is to be 
served, sent or given under the Act or this Regulation carry on business 
in partnership or joint venture, the notice or document,
	(a)	for the purposes of being mailed or faxed, may be addressed 
to the partnership name or joint venture name, and
	(b)	for the purposes of personal services, is deemed to have been 
served if it
	(i)	has been served on one of the partners, or
	(ii)	is left with an adult person employed at the place of 
business of the partnership or joint venture.
Service of notices and documents on Minister
40(1)  Except where the Act or this Regulation provides otherwise, 
every return, notice or other document required to be served on or filed 
with the Minister under the Act or this Regulation may be sent to the 
Minister by ordinary mail, registered mail, fax, electronic means 
specified by the Minister or delivered by hand.
(2)  All documents served or filed pursuant to subsection (1) are 
deemed to have been served or filed on the date they are actually 
received by the Minister.
Delegation of duty
41(1)  A person that wishes to delegate the legal responsibility to remit 
carbon levy owing under the Act, or to do anything else that the person 
is required to do under the Act or this Regulation, to another person 
may apply to the Minister for approval for the delegation in the manner 
specified by the Minister.
(2)  An application under subsection (1) must be signed by
	(a)	the person wishing to delegate the responsibility, and
	(b)	the delegate.
Communication of information
42(1)  For the purposes of section 69(5)(a) of the Act, the Minister 
may disclose to a registrant information about
	(a)	another registrant,
	(b)	a person holding a carbon levy exemption certificate or 
licence, or
	(c)	a person whose registration or carbon levy exemption 
certificate or licence has been suspended or cancelled.
(2)  For the purposes of section 69(5)(b) of the Act, the Minister may 
disclose to a duly authorized employee or agent of the Government of 
Alberta or an officer any information required to conduct an 
inspection, investigation, audit or examination under the Act or this 
Regulation.
(3)  For the purposes of section 69(6) of the Act, the Minister may 
publish the information described in that subsection in paper form or 
by electronic means.
(4)  For the purposes of section 69(6)(d) of the Act, the prescribed 
information is
	(a)	the effective date of the registration,
	(b)	if a registration has been cancelled or suspended, the end date 
of the registration,
	(c)	the registrant's operating name, if different from the 
registrant's legal name, and
	(d)	the registrant's business contact information.
(5)  The information described in subsection (4) and section 69(6) of 
the Act may be published from the effective date of a registration until 
one year after the registration has been cancelled or suspended.
(6)  The Minister may publish or disclose to any person for any 
purpose readily available summarized or statistical information that 
cannot, directly or indirectly, be associated with or identify a particular 
individual or other person.
Set-off
43   Any refund, rebate or other amount the Minister is required to pay 
under this Regulation is subject to section 37 of the Act.
Transitional
44(1)  A fuel tax exemption certificate in the form of a ministerial 
identification card that is in effect on the coming into force of this 
section is deemed to also be a carbon levy exemption certificate and to 
have been issued under section 16 of the Act.
(2)  An Alberta Farm Fuel Benefit Program certificate that is in effect 
on the coming into force of this section is deemed to also be a carbon 
levy exemption certificate and to have been issued under section 16 of 
the Act.
Coming into force
45   This Regulation comes into force on the coming into force of the 
Climate Leadership Act.



Alberta Regulation 176/2016
Government Organization Act
DOMESTIC TRADE AGREEMENTS REGULATION
Filed: November 3, 2016
For information only:   Made by the Minister of Economic Development and Trade 
(M.O. 5/2016) on November 1, 2016 pursuant to Schedule 6, sections 4(1) and 4.4) of 
the Government Organization Act.
Definitions
1(1)  In this Regulation,
	(a)	"Act" means the Government Organization Act;
	(b)	"AIT" means the Agreement on Internal Trade referred to in 
section 2(a) of Schedule 6 to the Act;
	(c)	"Internal Trade Secretariat" means the Secretariat established 
pursuant to the AIT;


	(d)	"NWPTA" means the New West Partnership Trade 
Agreement entered into by the governments of Alberta, 
British Columbia and Saskatchewan on April 30, 2010, 
including any amendments to the agreement;
	(e)	"NWPTA Administrator" means the administrator within the 
meaning of the NWPTA;
	(f)	"TILMA" means the Trade, Investment and Labour Mobility 
Agreement entered into by the governments of Alberta and 
British Columbia on April 28, 2006, including any 
amendments to the agreement.
(2)  In this Regulation, 
	(a)	words and expressions used in respect of the AIT that are 
defined in the AIT have the meaning given to them in the 
AIT, unless a contrary intention appears;
	(b)	words and expressions used in respect of the NWPTA that 
are defined in the NWPTA have the meaning given to them 
in the NWPTA, unless a contrary intention appears;
	(c)	words and expressions used in respect of the TILMA that are 
defined in the TILMA have the meaning given to them in the 
TILMA, unless a contrary intention appears.
Definition of award for the purposes of the Act
2   For the purposes of section 4(2) of Schedule 6 to the Act, "award" 
means,
	(a)	in the case of the AIT, 
	(i)	an order for Tariff Costs made against the Government 
of Alberta or a person of a Party,
	(ii)	an order to pay Additional Costs made against the 
Government of Alberta by a Compliance Panel that is 
deemed by Article 1725(1) of the AIT to be an order to 
pay Tariff Costs, and
	(iii)	an order for a Monetary Penalty made against the 
Government of Alberta;
	(b)	in the case of the NWPTA,
	(i)	a monetary award under Article 29(7), or an award of 
costs under Article 32, that is contained in a final panel 
report and that is effective,
	(ii)	a cost award referred to in Article 38(6)(d) and Article 
39, and
	(iii)	a recoupment award issued against the Government of 
Alberta under Article 38(6)(d) and Article 39;
	(c)	in the case of the TILMA, a monetary award under Article 
29(7) or an award of costs under Article 32, that is contained 
in a final panel report and that is effective.
Designation of officials
3   For the purposes of section 4(4) of Schedule 6 to the Act
	(a)	the Internal Trade Secretariat is designated as the appropriate 
official or body with respect to awards referred to in section 
2(a), and
	(b)	the NWPTA Administrator is designated as the appropriate 
official or body with respect to the awards under the NWPTA 
referred to in section 2(b) and the awards under the TILMA 
referred to in section 2(c).
Coming into force
4   This Regulation comes into force on the coming into force of 
section 3(3) of the Statutes Amendment Act, 2014.


Alberta Regulation 177/2016
Mines and Minerals Act
AMMONITE SHELL AMENDMENT REGULATION
Filed: November 9, 2016
For information only:   Made by the Lieutenant Governor in Council (O.C. 294/2016) 
on November 8, 2016 pursuant to section 5 of the Mines and Minerals Act. 
1   The Ammonite Shell Regulation (AR 152/2004) is 
amended by this Regulation.

2   Section 1(d) is amended by adding "(Ministerial)" before 
"Regulation (AR 101/98)".

3   Section 6(d) is amended by striking out "section 30(1)" and 
substituting "section 30(3)".

4   Section 8 is amended by striking out "November 30, 2016" 
and substituting "November 30, 2019".


--------------------------------
Alberta Regulation 178/2016
Apprenticeship and Industry Training Act
APPLIANCE SERVICE TECHNICIAN TRADE AMENDMENT REGULATION
Filed: November 10, 2016
For information only:   Made by the Alberta Apprenticeship and Industry Training 
Board on September 23, 2016 and approved by the Minister of Advanced Education 
on November 8, 2016 pursuant to section 33(2) of the Apprenticeship and Industry 
Training Act. 
1   The Appliance Service Technician Trade Regulation 
(AR 36/2007) is amended by this Regulation.

2   Section 5 is amended 
	(a)	by repealing clauses (e) and (f) and substituting the 
following:
	(e)	the disposal of garbage,
	(f)	the making of ice,
	(f.1)	the filtration of air,
	(f.2)	the dehumidification of air, or
	(f.3)	the heating of water,
	(b)	in clause (t) by striking out "humidifiers and".

3   Section 6 is repealed and the following is substituted:
Undertakings constituting the branch
6(1)  The following undertakings in respect of appliances listed in 
section 5(b) to (e), (f.1), (f.3), (g) to (i), (m) to (p), (r) and (s) 
constitute the appliance service technician branch of the trade:
	(a)	the installation of the appliance, other than the initial 
installation governed by electrical, gas and plumbing codes 
and regulations;
	(b)	the service, maintenance and repair of the appliance;
	(c)	the installation, removal, repair and replacement of parts and 
components of the appliance;
	(d)	the diagnosis of problems.
(2)  In addition to the undertakings in subsection (1), the following 
undertakings in respect of appliances listed in section 5(a), (f), (f.2), 
(j) to (l), (q) and (t) that are designed and manufactured as 
self-contained, stand-alone units constitute the appliance service 
technician branch of the trade:
	(a)	the installation of the appliance, other than the initial 
installation governed by electrical, gas and plumbing codes 
and regulations;
	(b)	the service, maintenance and repair of the appliance;
	(c)	the installation, removal, repair and replacement of parts and 
components of the appliance;
	(d)	the diagnosis of problems.
(3)  For greater certainty, the appliance service technician branch of 
the trade does not include
	(a)	the undertakings set out in subsection (2) in respect of 
appliances that are not self-contained, stand-alone units, or
	(b)	the undertakings set out in section 12(1).

4   Section 11 is amended by repealing clauses (c) and (d) 
and substituting the following:
	(c)	the washing or drying of clothes,
	(d)	the disposal of garbage,
	(d.1)	the filtration of air, or
	(d.2)	the heating of water,

5   The following heading is added before section 12:
Trade Matters Respecting the Branch

6   Section 12 is repealed and the following is substituted:
Undertakings constituting the branch
12(1)  The following undertakings constitute the commercial 
appliance service technician branch of the trade:
	(a)	the installation of the appliance, other than the initial 
installation governed by electrical, gas and plumbing codes 
and regulations;
	(b)	the service, maintenance and repair of the appliance;
	(c)	the installation, removal, repair and replacement of parts and 
components of the appliance;
	(d)	the diagnosis of problems respecting the appliance.
(2)  For greater certainty, the commercial appliance service 
technician branch of the trade does not include the undertakings set 
out in section 6(1) and (2).

7   The heading before section 17 is amended by striking 
out ", Expiry".

8   Section 18 is repealed.



Alberta Regulation 179/2016
Highways Development and Protection Act
HIGHWAYS DEVELOPMENT AND PROTECTION 
AMENDMENT REGULATION
Filed: November 14, 2016
For information only:   Made by the Minister of Transportation (M.O. 21/16) on 
November 4, 2016 pursuant to section 13 of the Highways Development and 
Protection Act. 
1   The Highways Development and Protection Regulation 
(AR 326/2009) is amended by this Regulation.

2   Section 39 is repealed.


--------------------------------
Alberta Regulation 180/2016
Local Authorities Election Act
MODIFIED VOTING PROCEDURE AMENDMENT REGULATION
Filed: November 16, 2016
For information only:   Made by the Lieutenant Governor in Council (O.C. 296/2016) 
on November 16, 2016 pursuant to section 160 of the Local Authorities Election Act. 
1   The Modified Voting Procedure Regulation (AR 5/2007) is 
amended by this Regulation.

2   Section 7 is amended by striking out "November 30, 2016" 
and substituting "November 30, 2018".


--------------------------------
Alberta Regulation 181/2016
Municipal Government Act
CITY OF CALGARY RIVERS DISTRICT COMMUNITY  
REVITALIZATION LEVY AMENDMENT
Filed: Novemer 16, 2016
For information only:   Made by the Lieutenant Governor in Council (O.C. 297/2016) 
on November 16, 2016 pursuant to section 381.5 of the Municipal Government Act. 
1   The City of Calgary Rivers District Community 
Revitalization Levy Regulation (AR 232/2006) is amended by 
this Regulation.

2   The following is added after section 14:
Reporting
14.1   Commencing in 2017, each year, on or before May 1, the City 
of Calgary shall, in the form and manner acceptable to the Minister 
submit to the Minister a report containing the required information 
relating to the community revitalization levy, including the 
information relating to
	(a)	the amount of revenue raised by the levy from year to year, 
broken down by the municipal portion and the education 
property tax portion, and the amount from other sources of 
revenue from year to year;
	(b)	the amount of costs incurred under the community 
revitalization plan from year to year;
	(c)	the incremental assessed value within the community 
revitalization levy area for the year and previous years.

3   Section 15 is repealed and the following is substituted:
Expiry
15   This Regulation expires on December 31, 2027.


--------------------------------
Alberta Regulation 182/2016
Woodmen's Lien Act
FORMS AMENDMENT REGULATION
Filed: November 16, 2016
For information only:   Made by the Lieutenant Governor in Council (O.C. 299/2016) 
on November 16, 2016 pursuant to section 33 of the Woodmen's Lien Act. 
1   The Forms Regulation (AR 266/99) is amended by this 
Regulation.

2   Section 3 is repealed.





Alberta Regulation 183/2016
Fair Trading Act
PAYDAY LOANS AMENDMENT REGULATION
Filed: November 22, 2016
For information only:   Made by the Minister of Service Alberta (M.O. SA:032/2016) 
on November 22, 2016 pursuant to sections 105(1), 124.91 and 162 of the Fair 
Trading Act. 
1   The Payday Loans Regulation (AR 157/2009) is amended 
by this Regulation.



2   The following is added after section 10:
Financial literacy information
10.1(1)  The Director may, with the approval of the Minister, 
establish the form and content of financial literacy information, 
including contact information respecting financial literacy programs, 
services and resources for the purposes of this section.
(2)  Before a prospective borrower enters into a payday loan 
agreement with a payday lender, the payday lender shall provide the 
prospective borrower with 
	(a)	financial literacy information, including contact information 
respecting financial literacy programs, services and 
resources, in the form and content, if any, established by the 
Director, and
	(b)	a cost of credit disclosure provided in accordance with 
section 64(1)(a) of the Act.
(3)  A payday lender shall display financial literacy information 
including contact information respecting financial literacy programs, 
services and resources, in the form, content and manner, if any, 
established by the Director,
	(a)	in its payday loan business premises,
	(b)	in its marketing displays, and
	(c)	on its website.
(4)  A payday lender shall provide any facilities and equipment 
specified by the Director in connection with the provision of 
financial literacy information.
Payday loan instalment payment on day other than payday
10.2  Despite section 124.2(1)(e) of the Act, if a borrower is paid on 
a monthly basis and no payday will occur from the 42nd day to the 
62nd day of the term of the payday loan, the payday lender shall 
ensure that the instalment plan in the payday loan agreement requires 
a payday loan instalment payment on a day, within the time period 
set out in section 124.3(2) of the Act, that is not a day on which the 
borrower will receive his or her pay or other income.
Instalment payment terms
10.3(1)  A payday loan agreement must provide the following 
terms:
	(a)	subject to section 10.2, a term providing that the payday loan 
instalment payments are due on each payday during the term 
of the payday loan agreement;
	(b)	a term providing payday loan instalment payment amounts 
that do not differ from each other by more than $10.
(2)  Despite subsection (1)(b), if a borrower is paid on a monthly 
basis, and the final payday loan instalment payment is due on a day 
other than a day on which the borrower receives his or her pay or 
other income,
	(a)	a payday loan instalment payment due on a day the person 
receives his or her pay or other income may be set in the 
payday loan agreement at an amount that does not exceed 
50% of the total repayment amount owed, and 
	(b)	the final payday loan instalment payment may be set in the 
payday loan agreement at an amount that is at least 25% of 
the total repayment amount owed.
Dishonoured instalment payment by pre-authorized debit 
10.4(1)  Subject to subsection (2), after an attempt by a payday 
lender to process a payday loan instalment payment by a 
pre-authorized debit provided by a borrower is dishonoured, the 
payday lender shall not make a further attempt to process the payday 
loan instalment payment by the pre-authorized debit.
(2)  Subsection (1) does not prohibit a further attempt to process the 
payday loan instalment payment by the pre-authorized debit if
	(a)	the further attempt is the 2nd attempt, for which the 
attempted payday loan instalment payment 
	(i)	is in the same amount as the first attempt plus the fees 
permitted under section 124.61(3) of the Act, and
	(ii)	is processed within 30 days after the payday lender 
received notice that the first attempt to process the 
payday loan instalment payment was dishonoured,
		or
	(b)	the further attempt is in accordance with the express written 
consent provided by the borrower after the previous attempt 
was dishonoured, in respect of a specific payment amount, 
plus only the fees permitted under section 124.61(3) of the 
Act, to be processed on a specific date.

3   Section 24 is amended by adding the following after 
clause (b):
	(c)	section 10.1(2), (3) or (4);
	(d)	section 10.2;
	(e)	section 10.4(1).

4   This Regulation comes into force on November 30, 2016.