Canada Carbon Rebate (CCR)/ Climate action incentive payment (CAIP)
Important: There are significant changes to the Canada Carbon Rebate (CCR) for tax year 2021 and onwards.
The Canada Carbon Rebate (CCR) is a tax-free benefit which consists of a supplement for residents of small and rural communities and a basic amount for residents of:
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Ontario
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Manitoba
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Alberta
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Saskatchewan
The CCR can’t be claimed as a refundable tax credit for tax year 2021 and onwards. Instead, you’ll receive tax-free payments in April, July, October, and January. You’ll need to file your 2023 return to be eligible for these payments, even if you have no income to report.
Your CCR rebate amount will depend on:
- the province you live in
- your marital status and
- the number of children in your family
Note: If you’re a resident of Yukon, you can claim the Yukon Government Carbon Price Rebate.
If you live in an area that is outside a census metropolitan area (CMA), you will qualify for the CCR supplement for residents of small and rural communities – an additional 10% of the payment amount you’re entitled to. For more information, refer to CCR supplement for residents of small and rural communities.
Basic CAI rebate amount
You’re eligible for the basic CCR if, on December 31, 2023, you were a resident of Alberta, Manitoba, Ontario, or Saskatchewan and you meet any of the following conditions:
- You were 19 years of age or older
- You had an eligible spouse or a common-law partner or
- You were a parent who lived with your child (a qualified dependant)
You can’t claim the CCR if at any time in 2023:
- You were a non-resident of Canada (this means if you moved to Canada in 2023, you won't be able to claim the CAI rebate)
- You were confined to a prison or a similar institution for 90 days or more during the year
- You were an officer or servant of a foreign government (such as a diplomat) or you were a family member who lived with such a person or an employee of such a person
- You were a person for whom Children’s special allowance (CSA) payments were payable (these are non-taxable monthly payments paid to an individual as financial assistance by an agency under the Children’s Special Allowances Act to maintain a child under 18 years of age living in Canada).
Note: You can’t claim the CAI amount for your spouse and/or child, if they were a person for whom CSA payments were payable.
CCR supplement for residents of small and rural communities
To claim the CCR supplement for residents of small and rural communities, you must meet the eligibility requirements for the basic amount and must have lived outside of a census metropolitan area (CMA) on December 31, 2023, as defined by Statistics Canada in the last census they published before 2023.
You can’t claim the supplement amount if you lived in the following CMAs:
- Alberta: Calgary, Edmonton, and Lethbridge
- Ontario: Barrie, Belleville, Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara, Thunder Bay, Toronto, and Windsor
- Manitoba: Winnipeg
- Saskatchewan: Saskatoon and Regina
Note: Each CMA is made up of several municipalities. If you live in a municipality that falls under one of the above CMAs, you won’t be able to claim the supplement amount. For example, if you live in Mississauga (Ontario), you won’t be able to claim the supplement because Mississauga is a part of the Toronto CMA. Click here to see if your municipality falls under one of the CMAs listed above.
If you lived outside of a CMA, respond Yes to the question Did you live outside a census metropolitan area on December 31, 2023, as defined by Statistics Canada?. You can find this question on the Your Place of Residence on December 31, 2023 page, found by clicking Get Started, then .
For the purpose of the CCR, an eligible spouse or common-law partner must meet all the following conditions:
- They were your spouse or common-law partner on December 31, 2023
- They were a resident of Canada throughout 2023
- They were not a person for whom CSA payments were payable
- They weren’t confined to a prison or a similar institution for a period of at least 90 days during the year
- They weren’t exempt from income tax in Canada at any time in 2023 because they were an officer or servant of the government of another country (such as a diplomat)
- They didn’t die before April 1, 2024
For the purpose of the CCR, a qualified dependant is one who meets all the following conditions:
- They were your or your spouse's or common-law partner's child
- They were under 18 years of age on December 31, 2023
- They lived with you on December 31, 2023
- They were a resident of Canada throughout 2023
- They weren’t married or living common-law on December 31, 2023
- They weren’t a parent who lived with their child on December 31, 2023
- They were not a person for whom CSA payments were payable
- They weren’t confined to a prison or a similar institution for a period of at least 90 days during the year
- They weren’t exempt from income tax in Canada at any time in 2023 because they were an officer or servant of the government of another country (such as a diplomat)
- They didn’t die before April 1, 2024