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Tax and Revenue Administration
Natural Gas (Heating Purposes) - Registration
Information Circular CL-NG-1


Last Reviewed: November 9, 2016
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.carbonlevy@gov.ab.ca

CL-NG-1 / November 2016

NATURAL GAS (HEATING PURPOSES) − REGISTRATION

NOTE: This information circular is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this information circular and governing legislation, the legislation takes precedence.

This Information Circular explains the registration requirements for natural gas used for heating purposes under the Climate Leadership Act (the Act) and the Climate Leadership Regulation (the Regulation), which are administered by Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA).

Topics include:


DEFINITION OF DIRECT REMITTER

  1. In respect of natural gas for heating purposes, a direct remitter is a person required to remit the carbon levy payable to TRA according to the Act and the Regulation when providing natural gas for heating in Alberta. A direct remitter for natural gas for heating purposes is mainly a natural gas distributor in this case.


  2. A natural gas distributor is a person that measures a recipient’s natural gas consumption, on a regular basis, for the purpose of billing the recipient directly, or providing a retail dealer with the recipient’s billing information. Sale of natural gas directly from a transmission pipeline is covered under Information Circular CL-OF-1, Other Fuels - Registration.


  3. A natural gas distributor may generally be a municipally-owned natural gas utility, an investor-owned utility, or a natural gas co-operative, if the co-operative owns the meters at the final recipient’s location and measures the recipient’s usage for billing purposes.

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REGISTRATION AS A DIRECT REMITTER

  1. To register as a direct remitter for natural gas (heating purposes) under the Act and the Regulation, apply to TRA by completing the Natural Gas Registration (AT5101).


  2. TRA will review your application for registration and may request additional information before making a decision.


  3. If your application has been approved, TRA will send you a written notification of your registration as a direct remitter.


  4. TRA may refuse to register an applicant as a direct remitter, renew the registration of a direct remitter, or cancel or suspend the registration of a direct remitter if the direct remitter has contravened the Act or the Regulation, another Alberta law, or a law of another jurisdiction governing the collection and payment of tax and levy.


  5. TRA may refuse to register an applicant or renew the registration of a direct remitter if the direct remitter is not dealing at arm’s length with a person whose registration has been suspended or cancelled or whose application for registration as a direct remitter, or renewal of registration as a direct remitter has been refused.


  6. Where TRA has:

    • refused to register an applicant as a direct remitter;

    • refused to renew the registration of a direct remitter; or

    • suspended or cancelled the registration of a direct remitter

TRA will provide to the person a notice of refusal, suspension or cancellation and provide the reasons for the action.

  1. Where the person is not satisfied with TRA’s decision, a Notice of Objection may be filed. For more information about filing an objection, please see Information Circular CL-4, Audits, Objections and Waivers of Penalties and Interest, which will be available prior to the end of 2016.

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REGISTRATION OF NATURAL GAS SERVICE PROVIDERS

  1. A natural gas service provider bills, collects and answers enquiries from the consumer. Under the Act and the Regulation, a consumer that is exempt from paying the carbon levy on natural gas (heating purposes) may provide to the consumer’s natural gas service provider a carbon levy exemption certificate or other evidence of exemption and request that the natural gas service provider sell natural gas (heating purposes) to the consumer exempt from carbon levy.

    See Information Circular CL-NG-3R1, Natural Gas (Heating Purposes) - Exemptions for more information on natural gas (heating purposes) carbon levy exemption, exemption certificates and other evidence of exemption that may be required.


  2. Upon verification that the consumer is entitled to purchase natural gas (heating purposes) exempt from carbon levy, a natural gas service provider, who is also a natural gas distributor, must provide the exemption to the consumer.


  3. If a natural gas service provider is a retail dealer and not a natural gas distributor, the natural gas service provider/retail dealer must notify the consumer’s natural gas distributor that the consumer is entitled to purchase natural gas (heating purposes) exempt from the carbon levy. The natural gas distributor must then provide the exemption to the consumer.


  4. A natural gas service provider/retail dealer described above may register with TRA for refund of bad debts through a refund registration process commencing in January 2017. More information on refund claims is available in Information Circular CL-NG-4, Refunds and Rebates.

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DUTY OF REGISTRANTS TO NOTIFY TRA

  1. All natural gas distributors registered with TRA under the Act and the Regulation must notify TRA immediately if:

    • the registrant ceases to carry on business, or carry on that part of the registrant’s business that the registrant was registered for;

    • the registrant is the subject of proceedings relating to bankruptcy, insolvency or receivership;

    • the registrant:

      • amalgamates with another corporation;

      • is wound up, liquidated or dissolved; or

      • is subject to any proceedings under the Companies’ Creditors Arrangement Act (Canada);

    • the registrant is a partnership and there is a change in the partners of the partnership; or

    • the registrant is a joint venture and there is a change in the participants in the joint venture.

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COMMUNICATION OF REGISTRANT INFORMATION

  1. The Act and the Regulation allow disclosure of information about a natural gas distributor registered with TRA where it is required to ensure compliance. TRA may disclose to a registrant information about:

    • another registrant;

    • a person holding a carbon levy exemption certificate or licence; or

    • a person whose registration or carbon levy exemption certificate or licence has been suspended or cancelled.


  2. The following information about a registrant may be published on Tax and Revenue Administration Client Self-Service (TRACS) secure portal:

    • the name of the registrant;

    • the address of the registrant;

    • the type of registration;

    • the effective date of the registration;

    • if a registration has been cancelled or suspended, the end date of the registration;

    • the registrant’s operating name, if different from the registrant’s legal name; and

    • the registrant’s business contact information.

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Questions

For additional information on the Carbon Levy, please see TRA's Carbon Levy Publications and Forms page.

For general questions about the Climate Leadership Plan, please refer to the Climate Leadership Plan website at http://www.alberta.ca/climate-leadership-plan.aspx.

For questions about the administration of the carbon levy program, please email us at TRA.CarbonLevy@gov.ab.ca.



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