85.36. The Régie shall establish by regulation(1) the method of calculation of the annual duty payable by a distributor on the basis of the carbon dioxide (CO2) emissions generated by the combustion of natural gas and fuel brought into, distributed, traded or sold for consumption in Québec, the rate of interest on sums due and the penalties exacted for failure to pay; and
(2) the conditions on which distributors must pay the annual duty to the Green Fund established under section 15.1 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001). The method of calculation of the annual duty payable into the Green Fund must exclude the quantity of carbon dioxide (CO2) emissions generated by the combustion of the volumes of natural gas and fuel that a distributor states it distributed to, sold to or traded with an emitter and the quantity of carbon dioxide (CO2) emissions generated by the combustion of the volumes of fuel that a distributor states it brought in for its consumption even though it is also an emitter referred to in subparagraph a of subparagraph 2 of the sixth paragraph.
The Régie must revise the notices of payment issued, in order to reduce each of the instalments payable on 31 March, 30 June and 30 September 2013 by one quarter of the amount of the reduction of the annual duty that was redetermined by the Régie taking into account the exclusion of the volumes of natural gas and fuel that a distributor states it distributed to, sold to or traded with an emitter and the exclusion of the volumes of fuel that a distributor states it brought in for its consumption even though it is an emitter referred to in subparagraph a of subparagraph 2 of the sixth paragraph during the fiscal year to which the statement that was to be filed on or before 31 March 2012, in accordance with section 85.37, applies.
The following statements must be sent to the Régie,(1) before 1 September 2013:(a) the statement referred to in the second paragraph with regard to the reduction of the instalments payable from 31 December 2013 to 30 September 2014; and
(b) the statement referred to in the third paragraph;
(2) in the statement required under section 85.37: the statement referred to in the second paragraph with regard to the reduction of the instalment payable on 31 December 2014.
The distributor must attach to the statement, if applicable, any documents sent to it under paragraph 3 of section 85.36.1.
For the purposes of this section, except the first paragraph,(1) the volumes of fuel do not include gasoline or diesel;
(2) an emitter means(a) an emitter that is required to cover its greenhouse gas emissions with emission allowances within the meaning of the second paragraph of section 46.6 of the Environment Quality Act (chapter Q-2) and that is registered in accordance with the Regulation respecting a cap-and-trade system for greenhouse gas emission allowances (chapter Q-2, r. 46.1), as well as, if applicable, the perpetrators of those emissions; or (b) a distributor that is considered an emitter under section 85.36.1.
The distributor must cease transferring the duty to emitters to which it distributes or sells volumes of natural gas and fuel or with which it trades volumes of fuel. It must also pass on, by any means it considers appropriate, the benefit resulting from the exclusion under the second paragraph and from the revision and reduction under the third paragraph to the emitters to which it previously transferred the duty.
2006, c. 46, s. 48; 2009, c. 33, s. 5; 2013, c. 16, s. 183.