The present Regulation enacts the Carbon Tax Act. The Regulations sets out in details the modalities for the levying of the tax imposed on carbon emissions. The text consists of 46 sections divided into 10 Parts as follows: Definitions (1); Issuance of certificates (2); Payments and returns (3); Exemptions from payment of tax and security (4); Refunds (5); Records (6); Interest (7); IFTA Commercial vehicles (8); General (9); Offences (10). One Schedule is enclosed.
Canada · 2008-06-06