Are natural gas or propane suppliers who only sell natural gas or propane for resale required to collect security on their sales to wholesale or retail dealers and remit this security to the ministry?
No. If you are a wholesale dealer of natural gas or propane, you are not required to collect security on your sales to other wholesale or retail dealers. Retail dealers collect carbon tax at the time of retail sale to end purchasers (consumers), and remit the carbon tax directly to the ministry. If your customer is a wholesale dealer, ask your customer to sign a Certificate of Exemption as a Natural Gas or Propane Wholesale Dealer form (FIN 187) and if your customer is a retail dealer, ask your customer to provide a copy of their registration certificate as a natural gas or propane retail dealer. Otherwise you charge the carbon tax.
Related Questions
- Are natural gas or propane suppliers who only sell natural gas or propane for resale required to collect security on their sales to wholesale or retail dealers and remit this security to the ministry?
- I am a retailer (of fuels other than natural gas or propane) and I paid security to my supplier. How do I get security back if I sell the fuel to an exempt end purchaser?
- Are marketable natural gas or propane suppliers who only sell marketable natural gas or propane for resale required to pay security to the ministry?
