Form B402 Fuel Charge Return for Fuel Held in a Listed Province on Adjustment Day Under Section 38 of the Greenhouse Gas Pollution Pricing Act - Canada

Form B402 Fuel Charge Return for Fuel Held in a Listed Province on Adjustment Day Under Section 38 of the Greenhouse Gas Pollution Pricing Act - Canada is used to report and calculate the fuel charge for fuel held in a listed province on adjustment day, as required by the Greenhouse Gas Pollution Pricing Act.

The person or entity responsible for filing the Form B402 Fuel Charge Return is the fuel distributor who held the fuel in a listed province on the adjustment day, as per Section 38 of the Greenhouse Gas Pollution Pricing Act in Canada.

FAQ

Q: What is Form B402?A: Form B402 is a document used to submit Fuel Charge Return for Fuel Held in a Listed Province on Adjustment Day under Section 38 of the Greenhouse Gas Pollution Pricing Act in Canada.

Q: What is the purpose of Form B402?A: The purpose of Form B402 is to report and pay the fuel charge on the fuel held in a listed province on the adjustment day as required by the Greenhouse Gas Pollution Pricing Act.

Q: Who needs to file Form B402?A: Anyone who holds fuel in a listed province on the adjustment day and is subject to the fuel charge under the Greenhouse Gas Pollution Pricing Act needs to file Form B402.

Q: What is the Greenhouse Gas Pollution Pricing Act?A: The Greenhouse Gas Pollution Pricing Act is a Canadian law that imposes a fuel charge on certain fuels in listed provinces to help reduce greenhouse gas emissions.

Q: What are listed provinces?A: Listed provinces are those provinces in Canada where the federal fuel charge applies. As of 2021, the listed provinces include Ontario, Manitoba, Saskatchewan, and New Brunswick.