Who is eligible

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

Only Canadian-controlled private corporations (CCPCs), including Indigenous CCPCs , are eligible for this rebate.

Your rebate amount is determined for each fuel charge year, to correspond with the federal fuel charge. A fuel charge year runs from April 1 to March 31.

To be eligible for the retroactive payment that covers the 2019-2020 to 2023-2024 fuel charge years, you must have met both of the following criteria for the tax year ending in 2023:

To receive a rebate amount for a particular fuel charge year, you must also have met both of the following criteria:

Designated provinces

These provinces were designated for the following years included in the retroactive rebate payment:

Alberta
2020 to 2023
Saskatchewan
2019 to 2023
Manitoba
2019 to 2023
Ontario
2019 to 2023
New Brunswick
2023
Nova Scotia
2023
Prince Edward Island
2023
Newfoundland and Labrador
2023
British Columbia
Not designated
Yukon
Not designated
Northwest Territories
Not designated
Nunavut
Not designated
Quebec
Not designated

If you are an eligible CCPC in a non-designated province or territory, you may qualify for the rebate if you employed one or more individuals in one or more of the designated provinces in the calendar year in which the fuel charge year began.

Why New Brunswick is not designated for 2019

Federal fuel charge proceeds collected in New Brunswick in respect of the 2019-2020 fuel charge year have already been returned to the province by way of other federal programs. Therefore, New Brunswick will not be a designated province for the purposes of this rebate for the 2019 calendar year, which corresponds to that specific fuel charge year.

To understand which employees will be considered in your calculation, refer to: How employees are considered and counted

To see the rates for each province by year, refer to: Rate table for designated provinces

Eligibility for different business structures and types

If a parent corporation has more than 500 employees across Canada but has subsidiaries with less than 500 employees, the subsidiary corporation may be eligible for the rebate if:

Cooperatives and credit unions

Cooperatives and credit unions are not eligible for this rebate because, among other things, a corporation must be a private corporation in order to be a CCPC. While a cooperative corporation or credit union might otherwise be a private corporation, the Income Tax Act deems cooperative corporations and credit unions not to be private corporations except for certain listed purposes, and this rebate is not one of those purposes.

Indigenous governments in designated jurisdictions

For more information on the return of federal fuel charge proceeds to Indigenous governments by Environment and Climate Change Canada (ECCC), visit Carbon Pollution Pricing Proceeds Programming.

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