- Exemption Certificates - Debt Retirement Charge
Guide 104 will assist collectors, self-generating users, Indian Bands, band councils and international organizations with the completion, issuance and acceptance of exemption certificates. - General Information - Debt Retirement Charge
Guide 101 provides an overview of the DRC program. - How to Complete a Debt Retirement Charge Return
Guide 106 explains how to complete your DRC return. - Penalties, Fines and Interest
Guide 107 explains the penalties, fines, interest and other sanctions associated with the DRC program. - Rights and Responsibilities of Collectors - Debt Retirement Charge
Guide 103 explains the rights and responsibilities of collectors under the Debt Retirement Charge (DRC) program. - Rights and Responsibilities of Self-generating Users - Debt Retirement Charge
Guide 102 will assist self-generating users of electricity to understand their rights and responsibilities under the DRC program. - Status Indians, Indian Bands and Band Councils
Guide 108 explains how Status Indians, Indian bands and band councils may claim an exemption from the DRC on electricity consumed on a reserve.