Line 45110 – Climate action incentive

Note: Line 45110 was line 449 before tax year 2019.

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Overview

The climate action incentive (CAI) payment consists of a basic amount and a 10% supplement for residents of small and rural communities. This payment may reduce your amount payable or increase your refund when you file your income tax and benefit return.

Eligibility

Only one person per family (you or your spouse or common-law partner) can claim the CAI payment.

You can claim the CAI payment if on December 31, 2019, you were:

  • a resident of:
    • Alberta
    • Saskatchewan
    • Manitoba
    • Ontario

and 

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

You cannot claim the CAI payment if at any time in 2019 you were 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 you 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

Note

A person who passes away before April 1, 2020, is not eligible to claim the CAI payment.

Amounts for other persons:

Depending on your personal situation, you could be eligible to claim the CAI payment for certain family members or dependants, as well as the 10% supplement for residents of small and rural communities.

Amount for eligible spouse or common-law partner

To claim the CAI payment for a spouse or a common-law partner, you must be married or in a common-law partnership on December 31, 2019.

You cannot claim the CAI payment for your spouse or common-law partner if at any time in 2019 your spouse or common-law partner 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 resided with such a person or an employee of such a person
  • a person for whom a children's special allowance was payable

Note

You are not eligible to claim the payment for a spouse or a common-law partner if they passed away before April 1, 2020.

Amount for a qualified dependant

You can claim the CAI payment for a dependant if, on December 31, 2019, your child or dependant (or your spouse’s or common-law partner’s child or dependant):

  • was dependent on you (or your spouse or common-law partner) for support
  • lived with you (in the same home)
  • was under 18 years old
  • was not married or living in a common-law partnership, and
  • was not a parent that lives with their child

You cannot claim the CAI payment for a dependant if at any time during 2019 your child or dependant (or your spouse or common-law partner’s child or dependant) was:

  • 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, a family member who resided with such a person, or an employee of such a person, or
  • a person for whom a children’s special allowance was payable

Note

You are not eligible to claim the CAI payment for a dependant (or your spouse’s or common-law partner’s child or dependant) if they passed away before April 1, 2020.

Amount for a single parent's qualified dependant

To claim the CAI payment for a single parent’s qualified dependant, on December 31, 2019, you must:

  • not be married or in a common-law partnership, and
  • have a child (or dependant) who meets all the conditions of a qualified dependant.

Shared custody

Only one claim for a CAI payment can be made per child. The payment cannot be split between parents.

Supplement for residents of small and rural communities

To claim the supplement for residents of small and rural communities, you must have resided outside of a census metropolitan area (CMA) on December 31, 2019.

Find out if you qualify for the 10% supplement for residents of small and rural communities.

How much you can expect

The maximum you can claim depends on your province of residence as well as your personal situation:

How much you can expect
Province Basic Amount Spouse or common-law
partner amount
Qualified dependant
amount
Single parent's
qualified dependant
amount
Alberta $444 $222 $111 $222
Saskatchewan $405 $202 $101 $202
Manitoba $243 $121 $61 $121
Ontario $224 $112 $56 $112

*These amounts do not include the supplement for residents of small and rural communities.

Claim the CAI payment

To claim the CAI payment, you must:

  1. complete your 2019 income tax and benefit return
  2. complete Schedule 14 included with your return (available in your certified tax software and tax package)
  3. send (file) your return to the Canada Revenue Agency

The CAI payment will be automatically applied to your balance owing for the year, if applicable, or may increase the amount of any refund you may be entitled to.

Forms and publications

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