Who is eligible
On October 1, 2024, the government announced that corporations that file their 2023 tax return after July 15, 2024, and on or before December 31, 2024, would also be eligible for a payment in respect of the 2019-2020 to 2023-2024 fuel charge years. Businesses filing after the initial July 15 deadline would receive their payment at a later date, subject to Royal Assent of legislation implementing this change.
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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:
- You were a CCPC at all times
- You filed your tax return no later than July 15, 2024
To receive a rebate amount for a particular fuel charge year, you must also have met both of the following criteria:
- Employed one or more persons in a designated province in the calendar year in which the fuel charge year begins
- Had 499 or fewer employees throughout Canada in that calendar year
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:
- They meet the eligibility requirements
- They have their own unique corporate RC account
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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