10- Canada carbon rebate

The Canada Carbon Rebate is a tax-free amount paid to residents of the provinces and territories subject to the federal carbon tax, which is why it is not offered in Quebec, British Columbia and the Northwest Territories. The rebate is intended to offset the cost of the federal pollution pricing. Regardless of their income, any individual aged 19 and older who is a resident of an eligible province on the first day of the payment month and the last day of the previous month is entitled to the basic amount if they file an income tax return for that year.³⁵

The incentive is paid on a quarterly basis. It includes an amount for a spouse and eligible child in addition to a 20% supplement for residents of small and rural communities.

³⁵ Individuals under 19 can qualify if they have a spouse or are a parent of a child who lives with them. Individuals who are confined to a prison are not eligible. For additional information, consult Canada Carbon Rebate (CCR) for individuals.