R-6.01, r. 6 - Regulation respecting the annual duty payable to the Green Fund

Updated to 28 December 2013

This document has official status.

chapter R-6.01, r. 6

Regulation respecting the annual duty payable to the Green Fund

Act respecting the Régie de l’énergie

(chapter R-6.01, ss. 85.36 and 114).

1. The annual duty payable to the Green Fund by a distributor under Chapter VI.3 of the Act respecting the Régie de l’énergie (chapter R-6.01) (the Act) is the amount obtained by multiplying the applicable rate by the quantity of carbon dioxide (CO2) emissions that is attributable to the distributor.

O.C. 1049-2007, s. 1; O.C. 1327-2013, s. 1.

2. The applicable rate, in dollars per tonne of CO2 emissions, the rate published in the Gazette officielle du Québec by the Régie de l’énergie pursuant to section 85.36.2 of the Act.

O.C. 1049-2007, s. 2; O.C. 1327-2013, s. 2.

3. (Revoked).

O.C. 1049-2007, s. 3; O.C. 1327-2013, s. 3.

4. Subject to the second paragraph, the quantity of CO2 emissions attributable to a distributor is the product obtained by multiplying the CO2 emission coefficients listed in the Schedule by the respective volumes of natural gas, gasoline, diesel fuel, light heating oil, heavy heating oil and propane or by the respective masses of petroleum coke and various varieties of coal that are attributable to the distributor.

The method of calculation provided for in the first paragraph must exclude the quantity of CO2 emissions generated by the combustion of volumes of natural gas and fuel, other than gasoline or diesel, that a distributor states, pursuant to section 85.36 of the Act, it distributed to, sold to or traded with an emitter and the quantity of CO2 emissions generated by the combustion of volumes of fuel, other than gasoline or diesel, that a distributor states, pursuant to that section, it brought in for its consumption even though it is an emitter referred to in subparagraph a of subparagraph 2 of the sixth paragraph of that section.

If the revision of the notice of payment referred to in the third paragraph of section 85.36 of the Act shows that a distributor has made an overpayment, the sums determined by the Régie will be repaid to the distributor.

O.C. 1049-2007, s. 4; O.C. 1327-2013, s. 4.

5. The fuel sold in Québec is presumed to be intended for consumption in Québec unless shown otherwise by the distributor.

In determining the volumes or masses used to determine the quantity of CO2 emissions attributable to a distributor, the Régie also takes into account in particular the statements filed by the distributors pursuant to section 85.37 of the Act.

O.C. 1049-2007, s. 5.

6. Any variation the Régie establishes in the volume attributable to a distributor after it has sent the notice of payment referred to in section 85.38 of the Act will be the subject of a notice of payment indicating the amount of the annual duty payable to the Green Fund by the distributor pursuant to section 1. The notice of payment is sent at the latest with the notice of payment for the subsequent period.

Notwithstanding the first paragraph, any variation in the volumes excluded by reason of a statement referred to in the third paragraph of section 85.36 of the Act established by the Régie after it has sent the revised notices of payment referred to in that paragraph will be subject to a notice of payment indicating the amount of the annual duty payable to the Green Fund by the distributor pursuant to section 1. The notice of payment will be sent, at the latest, with the notice of payment for the payment payable on 31 December 2014.

O.C. 1049-2007, s. 6; O.C. 1327-2013, s. 5.

7. The annual duty payable by a distributor is payable in 4 equal instalments on 31 December, 31 March, 30 June and 30 September.

O.C. 1049-2007, s. 7.

8. Any balance unpaid on the due date bears interest at the rate determined as provided in section 28 of the Tax Administration Act (chapter A-6.002). The interest is capitalized monthly.

In addition to the interest payable, a penalty of 15% is added to any amount owing if the delay exceeds 60 days. In no case may the amount of the penalty exceed 15% of the amount owing.

O.C. 1049-2007, s. 8.

9. The first instalment of the annual duty for the period from 1 October 2007 to 30 September 2008 is payable on 31 December 2007.

O.C. 1049-2007, s. 9.

10. (Omitted).

O.C. 1049-2007, s. 10.

SCHEDULE

(s. 4)

   
    Product        Use                                     CO2 emission coefficient



Natural gas        All uses.                                      1,891 g/m3 



Gasoline           Reference: gasoline vehicle. Coefficient       2,360 g/l
                   applicable to all types of gasoline.



Diesel fuel        Reference: diesel motor vehicle. Coefficient   2,730 g/l
                   applicable to all types of diesel fuel.



Light heating oil  All uses, including production of              2,830 g/l 
                   electricity using light heating oil. 
                   Coefficient applicable to types #0, #1 and 
                   #2 heating oil.



Heavy heating oil  All uses, including production of              3,090 g/l 
                   electricity using heavy heating oil. 
                   Coefficient applicable to types #4, #5 and 
                   #6 heating oil.



Propane            All uses.                                      1,500 g/l



Petroleum coke     All uses.                                      3,190 g/kg



Anthracite coal    All uses.                                      2,390 g/kg



Canadian           All uses.                                      2,249 g/kg
bituminous coal



American           All uses.                                      2,343 g/kg
bituminous coal

For the purposes of this Regulation, the “CO2 emission coefficient” is the mass in grams (g) of carbon dioxide (CO2) generated by the combustion of one unit of natural gas or fuel per cubic metre (m3), per litre (l) or per unit of petroleum coke or coal mass in kilograms (kg).

O.C. 1049-2007, Sch.

REFERENCES

O.C. 1049-2007, 2007 G.O. 2, 3151A

S.Q. 2010, c. 31, s. 91

O.C. 1327-2013, 2013 G.O. 2, 3599A