TORONTO, October 27, 2026 – The Canada Revenue Agency (CRA) recently reminded residents that, under proposed federal tax legislation, eligible individuals who have not received Canada Carbon Rebate payments from previous years must file any outstanding tax returns for 2018 through 2024 or request adjustments to previously filed returns by October 30, 2026, to claim retroactive payments. The proposed deadline is now just three days away.
The Canada Carbon Rebate (CCR), formerly known as the Climate Action Incentive, was designed to help eligible individuals and families offset the cost of federal fuel carbon pricing. The federal government ended the program in 2025, with the final regular rebate payment issued in April of that year.
Although the program has ended, residents who were previously eligible but have not completed their tax filings may still be able to claim outstanding payments. For the 2018 to 2020 tax years, eligible amounts were claimed through the Climate Action Incentive tax credit. For the 2021 to 2024 tax years, eligible residents may receive the corresponding rebates after filing their tax returns for those years.
For Ontario residents, eligibility generally depends on having been a Canadian resident for tax purposes during the relevant period and meeting the applicable age requirements. For the 2021 to 2024 tax years, individuals generally had to be at least 19 years old. Those under 19 could also qualify if they had a spouse or common-law partner, or were parents living with their children.
Income level is not an eligibility threshold. Even residents who were not employed or had no taxable income during the relevant year must file a tax return to receive any payments for which they qualify.
The specific years for which residents may claim outstanding rebates depend on their residency status, family circumstances and the rules applicable to each tax year.
Residents with outstanding tax returns are encouraged to review their filing records as soon as possible. Those who have already filed but discover errors in their family information or other details can request adjustments through their CRA My Account. Adjustments for certain tax years may also be submitted through certified tax software.
The CRA has explicitly stated that October 30 remains a proposed legislative deadline. Under the current proposal, if the amendments are passed, tax returns or adjustment requests submitted after October 30 for the relevant years would no longer qualify for retroactive Canada Carbon Rebate payments.
Residents who have missed filing for certain years or are unsure whether they previously received the rebate can log in to their CRA My Account to review past tax returns and payment records, and promptly file or amend any necessary returns.
（LJI by Yuanyuan）
