Thank you very much. I will continue my presentation.
Part 1 also contains obligations regarding the registration of persons who perform certain activities related to the fuels to be charged. A person who produces fuel in a listed province must register as a distributor. Someone who operates a marketable natural gas distribution network in a listed province must also register as a distributor.
Under Part 1 of the act, fuel charges will be administered by the Canada Revenue Agency. In Part 1 there are administrative rules, such as rules on filing periods, the obligation to file a form, and the obligation to pay the fuel charge to the Receiver General. Part 1 also includes enforcement regulations meant to ensure compliance with the rules in Part 1 by those who must pay the charges. This includes provisions containing penalties, offences and means of recovery. Those provisions are similar to enforcement measures to be found in other acts administered by the Canada Revenue Agency.
Part 1 also gives the minister the right to distribute the net amount of the charges under Part 1 regarding a province, territory or zone. The net amount must be determined for a given period. It basically represents the amount of the charges levied for the period, net of any charge-related amount reimbursed or remitted during the period.
Part 1 contains all of the necessary regulations to ensure the proper operation of the fuel charge. However, in order to ensure that the government may rapidly adjust fuel charge regulations following potential issues that may be raised by stakeholders or the Canada Revenue Agency, the governor in council is authorized to make regulations concerning the application of the fuel charge in particular cases.
In conclusion, I would add that Part 1 also authorizes the governor in council to set the fuel charge rates, as set out on schedule 2 of the act, which includes the power to set those rates for the years following 2022.
I will now yield the floor to my colleague Mr. Giguère, who will describe Part 2.