How much you may get
Due to the Canada Post postal disruption, mail delivery is currently limited. Cheques issued for the Canada Carbon Rebate for Small Businesses will only be delivered once the disruption has ended. There will be no delay for corporations who are receiving a payment through direct deposit.
We are closely monitoring this situation. Please check our website for regular updates at Canada Post mail service disruption – Impact on CRA services.
As an eligible CCPC, your total rebate amount will be equal to the number of employees you had in the designated provinces between 2019 and 2023 inclusively, multiplied by a payment rate for each of those provinces and years.
Estimate your rebate
Use this tool to estimate your amount based on your business operations between 2019 and 2023. You can also manually calculate your rebate by referring to:
You should check your eligibility before completing the estimator.
Read the privacy statement for the estimator
The CRA is not collecting or retaining any of the information you enter in this tool. These amounts are only used to help you estimate the Canada Carbon Rebate for Small Businesses payment amount you may be eligible for.
Canada Carbon Rebate for Small Businesses estimator
Rate tables for designated provinces
Each province has a set rebate amount per employee for each year they were designated.
British Columbia, Northwest Territories, Nunavut, Quebec, and Yukon are not designated to receive the rebate from 2019 to 2023.
| Jurisdiction | 2019 | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|---|
| AlbertaTablenote * | Not designated | $147 | $123 | $140 | $181 |
| Saskatchewan | $110 | $271 | $244 | $298 | $233 |
| Manitoba | $48 | $99 | $77 | $89 | $168 |
| Ontario | $26 | $68 | $75 | $86 | $146 |
| New BrunswickTablenote * | Not designated | Not designated | Not designated | Not designated | $87 |
| Nova ScotiaTablenote * | Not designated | Not designated | Not designated | Not designated | $119 |
| Prince Edward IslandTablenote * | Not designated | Not designated | Not designated | Not designated | $82 |
| Newfoundland and LabradorTablenote * | Not designated | Not designated | Not designated | Not designated | $179 |
Read more about these rates: Canada Carbon Rebate for Small Businesses Payment Amounts, 2019-20 to 2023-24
How employees are considered and counted
For the purposes of this rebate, an employee means a person who was both:
- Employed by your corporation at any time in the calendar year
- Issued a T4 statement of remuneration paid by your company
There is no distinction made between full-time, part-time, or seasonal employees.
An employee's province of employment is the province or territory their T4 slip was issued for that year (box 10).
If you issued more than one T4 slip for an employee in different provinces or territories in the same year, include them only once, in the province or territory which their remuneration (box 14) was highest.
For more information on how a province of employment is determined, refer to: Determine the province of employment.
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