PDF
Word
This version of the form is not currently in use and is provided for reference only. Download this version of
Form L400
for the current year.
Form L400 Fuel Charge Registration - Canada
Form L400 Fuel Charge Registration - Canada is used for registering and reporting the fuel charge under the Greenhouse Gas Pollution Pricing Act. This form is filed by businesses that are required to charge and collect the fuel charge on certain fossil fuels.
The Form L400 Fuel Charge Registration in Canada is filed by businesses or individuals who are required to collect and remit the carbon pricing charge on fuels.
FAQ
Q: What is a Form L400 Fuel Charge Registration?
A: Form L400 Fuel Charge Registration is a form that needs to be filled out by businesses in Canada who are required to pay the federal fuel charge.
Q: Who needs to fill out the Form L400 Fuel Charge Registration?
A: Businesses in Canada that meet certain criteria for fuel consumption and emissions need to fill out the Form L400 Fuel Charge Registration.
Q: What is the purpose of the Form L400 Fuel Charge Registration?
A: The purpose of the Form L400 Fuel Charge Registration is to register businesses for the federal fuel charge program and determine their eligibility to pay the fuel charge.
Q: What information is required to fill out the Form L400 Fuel Charge Registration?
A: The Form L400 Fuel Charge Registration requires information such as business details, fuel types used, fuel consumption, and greenhouse gas emissions.
Q: When is the deadline to submit the Form L400 Fuel Charge Registration?
A: The deadline to submit the Form L400 Fuel Charge Registration is typically within 30 days of becoming liable for the fuel charge.
Q: What happens if a business fails to submit the Form L400 Fuel Charge Registration?
A: If a business fails to submit the Form L400 Fuel Charge Registration, they may be subject to penalties and interest charges from the Canada Revenue Agency (CRA).
Q: Are there any exemptions to the fuel charge?
A: Yes, there are certain exemptions to the fuel charge, such as fuel used for certain industrial processes, farming, fishing, or in certain remote areas.
Q: Is the Form L400 Fuel Charge Registration only applicable in Canada?
A: Yes, the Form L400 Fuel Charge Registration is specifically for businesses operating in Canada and subject to the federal fuel charge program.
Download Form L400 Fuel Charge Registration - Canada
1
2
3
4
5
