Form
Carbon Tax Calculation Form 2013
February 11, 2014Page 1131 section
Financial worksheet calculating total carbon tax paid on municipal fuel purchases.
Total Carbon Tax Paid: $1,940.97
Carbon Tax Calculation Form
Under the Climate Action Revenue Incentive Program
| Local Government Name: | Town of View Royal |
|---|---|
| Contact Information: | |
| Name: | Jeannie Beauchamp |
| Position: | Director of Finance |
| Telephone Number: | 250-479-6800 |
| Email address: | jbeauchamp@viewroyal.ca |
Calculation of carbon tax paid directly by the local government for fuel purchased between January 1 and December 31, 2013
| Fuel Type | Unit measure | Units (Jan 1, 2013 to June 30, 2013) | Tax Rate per unit, January 1, 2013 to June 30, 2013 | Units (July 1, 2013 to December 31, 2013) | Tax Rate per unit, July 1, 2013 to December 31, 2013 | Carbon Tax paid |
|---|---|---|---|---|---|---|
| Most common fuels in a local government context: | ||||||
| Gasoline | Litre | 6620.9 | 0.0667 | 6017.93 | 0.0667 | 843.009961 |
| Diesel | Litre | 3051.7 | 0.0767 | 2949.99 | 0.0767 | 460.329623 |
| Bio-Diesel² | Litre | 0.0767 | 0.0767 | 0 | ||
| Natural Gas³ | Gigajoule | 160.7 | 1.4898 | 65.4 | 1.4898 | 336.84378 |
| Natural Gas | m³ | 0.057 | 0.057 | 0 | ||
| Propane | Litre | 368 | 0.0462 | 0.0462 | 17.0016 | |
| Other fuels which are taxed: | ||||||
| Heating Oil | Litre | 2932.9 | 0.0767 | 767.1 | 0.0767 | 283.79 |
| Locomotive Fuel | Litre | 0.0767 | 0.0767 | 0 | ||
| Heavy Fuel Oil | Litre | 0.0945 | 0.0945 | 0 | ||
| Aviation Fuel | Litre | 0.0738 | 0.0738 | 0 | ||
| Jet Fuel | Litre | 0.0783 | 0.0783 | 0 | ||
| Kerosene | Litre | 0.0783 | 0.0783 | 0 | ||
| Naphtha | Litre | 0.0765 | 0.0765 | 0 | ||
| Methanol | Litre | 0.0327 | 0.0327 | 0 | ||
| Butane | Litre | 0.0528 | 0.0528 | 0 | ||
| Ethane | Litre | 0.0294 | 0.0294 | 0 | ||
| Refinery Gas | m3 | 0.0528 | 0.0528 | 0 | ||
| Coke Oven Gas | m3 | 0.0483 | 0.0483 | 0 | ||
| Coal -- Low Heat Value⁴ | Tonne | 53.31 | 53.31 | 0 | ||
| Coal -- High Heat Value⁴ | Tonne | 62.31 | 62.31 | 0 | ||
| Coke | Tonne | 74.61 | 74.61 | 0 | ||
| Petroleum Coke | Litre | 0.1101 | 0.1101 | 0 | ||
| Tires -- shredded⁵ | Tonne | 71.73 | 71.73 | 0 | ||
| Tires -- whole⁵ | Tonne | 62.4 | 62.4 | 0 | ||
| Peat | Tonne | 30.66 | 30.66 | 0 | ||
| Total Carbon Tax Paid: | 1940.974964 |
- Only list fuels that were purchased for the local government's own use, on which carbon tax was paid, and where that carbon tax was not refunded or recovered from another party (e.g., through a lease arrangement). Also do not include any fuels that were exempted from carbon tax (for more information on exemptions see the Carbon Tax Act and its Regulations)
- Bio-diesel blends must be prorated in order to claim the diesel and bio-diesel portions on the appropriate line. The proportion of the blend (B5, B10, B15 etc) that is conventional hydrocarbon-based diesel is included on the diesel line; consequently, the bio-diesel pro-rated amount must be entered on the bio-diesel line. For example, a 10,000 litre purchase of B10, which is 10% bio-diesel and 90% hydrocarbon-based diesel, would be recorded as 9,000 litres hydrocarbon-based diesel (90% of 10,000 purchased litres) and bio-diesel would be recorded as 1000 litres (10% of purchased bio-diesel).
- Marketable Natural Gas may be recorded at either Gigajoules or m3
- Low Heat Value Coal includes Sub-Bituminous Coal; High Heat Value Coal includes Bituminous Coal
- Only include tires if they are combusted
I declare that the information contained in this Carbon Tax Calculation Form is true and correct and based on actual accounting records and not estimates. I am also aware of the requirement to report publicly by March 8th using the CARIP Reporting Template.
Date: January 20, 2014
Page 113
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Extracted from: 2014 02 11 Committee of the Whole Agenda