Canada Revenue Agency
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Export Charge Rates for 2007
The choice between Option A and Option B determines the rate of the charge with respect to the amount of the lumber shipped.
Option A
Regions operating under Option A (export charge) include B.C. interior, B.C. coast, and Alberta. The regions of British Columbia interior and British Columbia coast are defined in the British Columbia Forest Regions and Districts Regulations.
Option B
Regions operating under Option B (export charge with export allocations) include Saskatchewan, Manitoba, Ontario, and Quebec.
| Month / Year | Reference price ($US/MBF) | Option A Rates |
Notes | Option B Rates |
|---|---|---|---|---|
| December 2007 | US$257 | 15 % | 2 | 5 % |
| November 2007 | US$273 | 15 % | 2 | 5 % |
| October 2007 | US$288 | 15 % | 2 | 5 % |
| September 2007 | US$292 | 15 % | 5 % | |
| August 2007 | US$309 | 15 % | 5 % | |
| July 2007 | US$292 | 15 % | 5 % | |
| June 2007 | US$286 | 15 % | 5 % | |
| May 2007 | US$279 | 15 % | 5 % | |
| April 2007 | US$289 | 15 % | 5 % | |
| March 2007 | US$291 | 15 % | 1 | 5 % |
| February 2007 | US$293 | 15 % | 5 % | |
| January 2007 | US$278 | 15 % | 5 % |
1 Foreign Affairs and International Trade's published reports have been revised to indicate that exports to the United States of softwood lumber products of Alberta origin for March 2007 have exceeded the trigger volume by more than 1 percent. As a result, an export charge rate of 22.5%, including the additional surge charge of 7.5%, is applicable to softwood lumber products of Alberta origin exported to the United States during March 2007.
For more information on surge and remitting of the charge, read notice SWLN6 - Calculating and Reporting the Surge Charge.
2 Available trade data indicates that the market conditions for the third country adjustment have been satisfied for the period October 2007 to March 2008. As a result exporters of softwood lumber products to the United States are entitled to a refund of the export charges paid in October 2007 to March 2008.
For more information on refund, read notice SWLN11, Third Country Adjustment Refund. For more information on how calculate the amount and how to claim a refund, read notice SWLN12, Third Country Adjustment Refund (October 2007 to March 2008). Notices to exporters can be found under Notices to exporters on the CRA Softwood lumber products export charge Web page.
Related topics
- Export charge rates
- Filing your return
- Making your payment
- Notices to exporters
- Legislation, Regulations, Delegations of Authority and Orders
