Carbon Pricing

Carbon Tax Update

Effective April 1, 2019, as part of the Greenhouse Gas Pollution Pricing Act, the federal government will introduce a fuel charge on all carbon-based fuels consumed in the Province of Ontario.

Fuel charge rates are set annually. On April 1, 2019 the fuel charge will begin at a price of $20.00 CDN per tonne CO2e, or 3.10 cents per litre of propane.

There is a proposed 80% exemption on the fuel charge when the propane is used for heating or generating carbon dioxide (CO2) at a commercial greenhouse operation, where plants are grown with a reasonable expectation of profit. For more information on the proposed exemption please visit

Based on our records we believe your business may be eligible for the exemption, the required form L404 is available at If applicable please complete the form and forward to us as soon as possible. Please note this partial exemption is still ‘proposed’ and has not yet been adopted into law. Until this partial exemption is formally implemented propane delivered to greenhouses will be charged at the current rate.

For further information on the program, please visit the Government of Canada website:

If you require assistance to complete the exemption form please contact the Canada Revenue Agency helpline at 1-866-439-4202.

Still have questions? Please contact us at