Climate Action Incentive Statistics – 2019 Tax Year

This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all claimants of the Climate Action Incentive (CAI) for the 2019 tax year.

Description of CAI items

Tax year: This refers to the tax year for which the CAI was claimed.

Number of CAI Claimants: This refers to the number of individuals who claimed the CAI on their individual tax return during the taxation year.

Total CAI Amount Claimed: This refers to the total credit claimed by CAI claimants, or the amount used to offset their debt to the CRA after taking into account adjustments.

Eligible recipient: An individual can claim the CAI rebate if on December 31, 2019, the individual was a resident of:

• Saskatchewan
• Manitoba
• Ontario
• Alberta*

and was

• 18 years of age or older, or
  • If younger than 18, so long as the individual:
    • had a spouse or a common-law partner, or
    • was a parent who lived with their child.

Only one person per family can claim the CAI rebate. An individual cannot claim the CAI rebate if at any time in 2019, the individual was any of the following:

• a non-resident of Canada
• confined to a prison or a similar institution for a period of at least 90 days during the year
• an officer or servant of the government of another country, such as a diplomat, or they were a family member who lived with such a person or an employee of such a person
• a person for whom a children's special allowance was payable

Depending on an individual’s personal situation, the individual could be eligible to claim the CAI rebate for certain family members or dependants, as well as the 10% supplement for residents of small and rural communities. More information on CAI eligibility requirements can be found here.

*Note: Alberta residents became eligible for the CAI in the 2019 tax year.

Explanatory Notes

Confidentiality Procedures

To ensure the protection of taxpayer information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest thousand in all tables. The sum of the data may not add to the total, due to rounding or suppression.

Data Source

The statistical tables in this report reflect income tax returns filed and assessed or reassessed for tax year 2019. The data used to produce the tables are derived from the information reported on the following forms:

• Schedule 14 for Ontario residents (5006-S14)
• Schedule 14 for Manitoba residents (5007-S14)
• Schedule 14 for Saskatchewan residents (5008-S14)
• Schedule 14 for Alberta residents (5009-S14)

Major classification variable

• Province or territory of residence

Description of the CAI table

In Table 1, province or territory of residence refers to the province or territory in which the claimant resided on December 31, 2019, as indicated on the claimant's individual income tax and benefit return.

Table in PDF format

Table 1- Number of Climate Action Incentive (CAI) claimants and amount claimed by Province/Territory, tax year 2019

Table in CSV format

Table 1- Number of Climate Action Initiative (CAI) claimants and amount claimed by Province/Territory 2019