Filing the BC-23, Application for Gas Cost Allowance

The BC-23 is used to apply for the gas cost allowance (GCA) each year.

For an existing facility, you submit a BC-23 to report the capital and direct operating costs you incurred in each calendar year. To also apply for a GCA rate for the next calendar year, you must include an estimate of costs and volumes for the following year.

For a new facility applying for the first time, use your estimated volume, capital and direct operating costs on your BC-23 application.

Operators of producer-owned gas plants who have one or more producer-owned sales lines are required to submit separate BC-23 applications: one for the producer-owned gas plant and one for the producer-owned sales lines.  See Information Letter 2015-05, Gas Cost Allowance Reporting Procedures, for more information.

Due Dates

For an existing facility, you must file your BC-23 showing actual operations for each year by March 15 of the following year.

For a new facility, file a BC-23 about two months before your plant start-up so your estimated GCA rate is as accurate as possible.

If the due date falls on a Saturday, Sunday or statutory holiday, the due date is the next business day.


If you need to amend your BC-23, contact us to find out how to make an amendment.

Keep working papers and supporting documentation until you obtain written permission for their disposal in the event that you are audited.

If you have any questions, email us at Oil&