The Levy

Levy Amounts

The levy is indexed to inflation and adjusted based on changes to the Consumer Price Index. For the fiscal year starting April 1, 2018, the inflation-adjusted amount is $1.72 per tonne.

Responsibility for paying and collecting the levy

Shippers pay the levy. The levy applies to crude oil transported by federally regulated railway in Canada.

Railway companies collect and remit the levy amounts to the Fund. Every railway company that is the first to carry traffic to which the levy applies (at a rate other than an interswitching rate) must collect the levy and remit it.

Deadlines for remitting the levy

The levy must be remitted by the railway company on a quarterly basis in each calendar year. It must be remitted within 30 days after the end of the calendar quarter in which the levy became due. Therefore, the deadlines for remittance are:

  • January 30
  • April 30
  • July 30
  • October 30

The first payments to the Fund were remitted on July 30, 2016 for the June 18-30, 2016 period.

How to remit the levy

The levy is remitted to Transport Canada, who processes the payment. Click here for more details.