The government released the first regulation under the Climate Leadership Implementation Act, which took effect in June 2016. The Climate Leadership Regulation provides further detail on the provisions of the Act. For example, the Regulation:
- Specifies the prescribed activities that require payment of a carbon tax on fuel and the stages in the fuel supply process at which no carbon tax is payable
- Provides guidance on how a carbon tax is applicable in the event of a mixture or blend of fuels
- Explains exemptions from the carbon tax.