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CRA Presentation: Reporting Requirements for Carbon Tax

On June 19, 2019 the Canada Revenue Agency (CRA) held a national webinar the federal carbon tax for the Canadian Trucking Alliance (CTA) and the Provincial Associations within the CTA federation. Under the federal system, carriers operating through jurisdictions that do not have a federally-approved carbon pricing system are required to register and report their fuel usage to the CRA as part of their quarterly returns. The first return is due by July 31, 2019. Carriers may also receive a rebate or be levied a surcharge depending on their calculations in their quarterly report.

Carbon Tax Reporting Periods

A registered road carrier will have the following reporting periods (quarterly) each year:

  • January 1 –March 31
  • April 1  –June 30
  • July 1  –September 30
  • October 1  –December 31

Note: The return and payment deadline is one month after the end of the reporting period. Example – If the end of the reporting period is June 30 then the filing and payment deadline is July 31.

For a copy of the CRA’s most recent presentation, click here: RoadCarriersJune 27_public

Additional resources are available here.

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