Carbon Pricing

Carbon Tax Update

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

Fuel charge rates are set annually. This year on April 1, 2022 the fuel charge will be at a price of $50.00 CDN per tonne CO2e, or 7.74 cents per litre of propane.

There is an 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 exemption please visit

If your business is 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.

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