Form L401-1 Fuel Charge Exemption Certificate for Registered Emitters or Users of Fuel Under Section 36 of the Greenhouse Gas Pollution Pricing Act, and the Fuel Charge Regulations - Canada

Form L401-1 Fuel Charge Exemption Certificate is used in Canada by registered emitters or users of fuel who are eligible for an exemption under Section 36 of the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations. This form allows them to claim an exemption from paying the fuel charge on certain types of fuel.

The registered emitters or users of fuel file the Form L401-1 Fuel Charge Exemption Certificate under Section 36 of the Greenhouse Gas Pollution Pricing Act, and the Fuel Charge Regulations in Canada.

FAQ

Q: What is Form L401-1?
A: Form L401-1 is the Fuel Charge Exemption Certificate for Registered Emitters or Users of Fuel.

Q: Who is required to fill out Form L401-1?
A: Registered Emitters or Users of Fuel under Section 36 of the Greenhouse Gas Pollution Pricing Act, and the Fuel Charge Regulations in Canada are required to fill out this form.

Q: What is the purpose of Form L401-1?
A: The purpose of Form L401-1 is to claim an exemption from the fuel charge imposed under the Greenhouse Gas Pollution Pricing Act.

Q: How do I fill out Form L401-1?
A: You need to provide information about your business, the type and quantity of fuel, and the emission intensity of the fuel. Detailed instructions are provided on the form itself.

Q: When should I submit Form L401-1?
A: You must submit Form L401-1 to the Canada Revenue Agency at least 10 days before the first day of the reporting period for which the exemption is claimed.

Q: Is there a fee for submitting Form L401-1?
A: No, there is no fee for submitting Form L401-1.

Q: What happens after I submit Form L401-1?
A: The Canada Revenue Agency will review your application and inform you of their decision. If approved, you will be exempt from paying the fuel charge for the specified reporting period.

Q: How long is the exemption valid for?
A: The exemption provided through Form L401-1 is valid for one specified reporting period. You will need to reapply for each period if you wish to continue the exemption.

Q: What should I do if my exemption is denied?
A: If your exemption is denied, you may be required to pay the fuel charge for the reporting period. You can contact the Canada Revenue Agency for further clarification.