Form B400-11 Fuel Charge Return Schedule - Registered Specified Rail Carrier Under the Greenhouse Gas Pollution Pricing Act - Canada

Form B400-11 is used by registered specified rail carriers in Canada to report and calculate fuel charges under the Greenhouse Gas Pollution Pricing Act.

FAQ

Q: What is the Form B400-11?
A: Form B400-11 is the Fuel ChargeReturn Schedule for Registered Specified Rail Carriers under the Greenhouse Gas Pollution Pricing Act in Canada.

Q: Who uses the Form B400-11?
A: Registered Specified Rail Carriers in Canada use the Form B400-11.

Q: What is the purpose of the Form B400-11?
A: The purpose of Form B400-11 is to report and remit fuel charges for specified rail carriers under the Greenhouse Gas Pollution Pricing Act.

Q: What is a registered specified rail carrier?
A: A registered specified rail carrier is a rail carrier that meets the criteria set out in the Greenhouse Gas Pollution Pricing Act and is registered with the Canada Revenue Agency.

Q: What are fuel charges?
A: Fuel charges are charges imposed by the government on specified fuels based on their carbon content.

Q: What is the Greenhouse Gas Pollution Pricing Act?
A: The Greenhouse Gas Pollution Pricing Act is a Canadian legislation that puts a price on carbon pollution to incentivize businesses and individuals to reduce greenhouse gas emissions.

Q: What happens if a registered specified rail carrier does not file the Form B400-11?
A: If a registered specified rail carrier does not file the Form B400-11 or pays the fuel charges, they may be subject to penalties and interest imposed by the Canada Revenue Agency.