Learn about Yukon's carbon rebate

  • Who is eligible for a rebate in the Yukon?
  • Rebates for Yukon individuals
  • Rebates for Yukon businesses
  • Rebates for Yukon placer- and quartz-mining operations
  • Rebates for First Nations and municipal governments
  • Learn about the federal price on pollution

A price on pollution is a federal initiative. The Yukon's carbon rebate program ensures that all revenues are returned to Yukoners. Visit Climate change in the Yukon to learn how you can reduce your emissions.


  1. Who is eligible for a rebate in the Yukon?

    The following groups are eligible for the Yukon Government Carbon Price Rebate:

    • Yukon individuals;
    • Yukon businesses;
    • placer- and quartz-mining operations;
    • First Nations governments; and
    • municipal governments.

    Why are these groups eligible?

    The Yukon’s rebate program responds to feedback received from Yukoners between 2017 and 2019. It also meets the Yukon’s commitments under the Pan-Canadian Framework on Clean Growth and Climate Change (PCF).

    Read the Yukon Government Carbon Price Rebate Act.

    How rebates are calculated

    We use forecasts to estimate fuel use in the territory. This allows us to deliver timely rebates to eligible groups.

     

    Rebate

    Estimated levies

        2021–22 2022–23*
    Yukon businesses 49.5% 48.26% 49.29%
    Yukon individuals 45% 27.67% 26.56%
    Municipal governments 3% 2.47% 2.27%
    First Nations governments 2.5% 0.36% 2.09%
    Visitors (tourists) 0% 8.90% 7.66%
    Government of Yukon 0% 11.21% 11.03%
    Government of Canada 0% 0.56% 0.57%
    Other 0% 0.57% 0.54%

    Figures in this table show a percentage of the total rebate or levies collected. Totals may vary due to rounding.

    *Current as of October 2021 and subject to change. These estimates of carbon dioxide (C02) equivalent emissions were calculated using 2020 data. Calculations exclude aviation and electricity.


  2. Rebates for Yukon individuals

    Eligibility

    You're eligible for a rebate if you:

    • file a Yukon income tax return for the year prior to the current carbon rebate year; and
    • are 19 years or older.

    Carbon rebate year

    July 1 to June 30

    How much will you get?

    2022–23 carbon rebate year

    Date Rebate Remote supplement

    July 2022

    $80

    $8

    October 2022

    $80

    $8

    January 2023

    $80

    $8

    April 2023

    $80

    $8

    If you live in Whitehorse, you'll receive a rebate.

    If you live outside of Whitehorse, you'll receive a rebate and a remote supplement. This increases your rebate payments by 10%.

    How you'll get your rebate

    The Canada Revenue Agency (CRA) administers the rebate for Yukon individuals.

    CRA provides payments via cheque or direct deposit. Information provided on tax returns is used to determine the payment method.

    If you're eligible for the GST/HST credit, your carbon rebate payment will be combined with your GST/HST credit payment.

    Household rebates

    To reduce administrative costs, 1 payment will be made per family. 

    Individuals with dependent children

    Your payments will include a rebate for each dependent child.

    Married and common-law partners

    The 1st person to have their tax return processed will receive both rebates.

    Apply for a rebate

    You do not need to apply for the rebate.

    If you file a Yukon income tax return as a resident of the Yukon, you're automatically applying for a rebate. The CRA use information from your return to determine your eligibility.

    Rebates in previous years

    2021–22 carbon rebate year

    Date Rebate Remote supplement

    July 2021

    $44

    $4.40

    October 2021

    $44

    $4.40

    January 2022

    $44

    $4.40

    April 2022

    $44

    $4.40

    Why did the rebate decrease in the 202122 carbon rebate year?

    The Yukon’s carbon rebate program is revenue neutral. All revenues are returned to Yukoners and each eligible group receives a percentage of the total federal levies paid in the Yukon. The COVID-19 pandemic resulted in significant reductions in fuel use and this decreased the amount of carbon levies collected in the Yukon.

    Carbon rebates are not linked to the cost of fuel, but are based on carbon emissions. Reductions in visitation also impacted rebates because all levies paid by visitors are returned to eligible rebate groups.

    The effects of the pandemic on federal levies were reflected in rebates to Yukon individuals, during the 2021–22 carbon rebate year.

    2020–21 carbon rebate year

    Date Rebate Remote supplement

    July 2020

    $48

    $4.80

    October 2020

    $48

    $4.80

    January 2021

    $48

    $4.80

    April 2021

    $48

    $4.80

    Interim rebates

    Yukoners started receiving carbon rebates in October 2019. These interim payments did not include a remote supplement.

    Date Rebate
    October 2019 $43
    April 2020 $43

  3. Rebates for Yukon businesses

    Eligibility

    Your company is eligible for the general business rebate if it:

    • is a Yukon business;
    • files a tax return in the Yukon; and
    • has not applied for a placer or quartz mining rebate.

    General business rebate

    The general business rebate is issued as a refundable credit. The rebate is assessed through your tax return and administered by the Canada Revenue Agency (CRA).

    Corporation

    Corporations can claim the rebate on their T2 corporation income tax returns.

    Unincorporated businesses

    Individuals operating an unincorporated business can claim the rebate on their T1 income tax returns.

    Placer- and quartz-mining businesses

    Placer- and quartz-mining businesses can elect to claim the business rebate. However, if your company applies for a mining rebate, you cannot claim this rebate for assets at your mining operation.

    How is the credit determined?

    Businesses receive a credit based on the value of eligible Yukon assets.

    Clean technology assets that reduce fossil fuel consumption are eligible for a Super Green Credit.

    This credit is significantly higher than the credit for buildings and other types of equipment.

    Eligible Yukon assets

    Eligible Yukon assets are divided into 3 categories based on the Capital Cost Allowance (CCA) class as follows:

    • Buildings: classes 1 and 3
    • Equipment: classes 10, 10.1, 13, 16, 22, 28, 29, 38, 39, 40, 43 and 53
    • Assets eligible for a Super Green Credit: 43.1, 43.2, 54, 55, and 56 

    How much will you get?

      Categories (per $1,000 in assets)
      Buildings Eligible equipment Assets eligible for a Super Green Credit
    2022–23 $19.81 $99.05 $198.10
    2021–22 $4.41 $22.03 $44.05
    2020–21 $3.45 $17.24 $34.48
    2019–20 $1.72 $8.62 $17.24

    Super Green Credit for businesses

    The Super Green Credit supports your business as we transition to a cleaner economy. It also encourages future investments in clean technology and equipment.

    Eligible assets are listed under CCA classes 43.1, 43.2, 54, 55 and 56. This includes:

    Find more tax savings and the energy technical guide for CAA classes 43.1 and 43.2 on the Government of Canada website.

    You may also be eligible for a Good Energy rebate for your zero-emission vehicle or electric vehicle charger.

     


  4. Rebates for Yukon placer- and quartz-mining operations

    The Government of Yukon administers rebates to placer- and quartz-mining operations.

    You can apply for a rebate if you're an eligible:

    Eligibility

    You can apply for a rebate on carbon levies paid for mining purposes permitted by:

    • a valid class 4 placer mining land use approval; or
    • a valid quartz mining licence issued under section 135 of the Quartz Mining Act.

    Placer-mining operations

    The rebate is for 100% of carbon levies paid for production on eligible placer-mining claims.

    Apply for a rebate

    Quartz-mining operations

    The rebate is for:

    • 100% of the carbon levy on the initial 6 kilotonnes; and
    • 50% of the carbon levy on all emissions between 6 to 10 kilotonnes.

    Apply for a rebate

    Exploration companies

    Operations that do not meet the licensing requirements for the mining rebate may be eligible for the general business rebate.

    Rebates qualify as income

    You must report your rebate as income on  your tax return.


  5. Rebates for First Nations and municipal governments

    Rebates for First Nations governments

    First Nations governments receive a rebate by March 31 each year. It covers the period from April 1 of the previous year to March 31 of the current year.

    Rebates for municipal governments

    Municipal governments receive a rebate by April 1 each year. It covers the previous fiscal year.


  6. Learn about the federal price on pollution

    The federal government’s carbon pollution pricing levy took effect in the Yukon on July 1, 2019. This initial levy was $20 per tonne of carbon dioxide equivalent (C02e) emissions.

    On April 1, 2020 it increased to $30 per tonne. 

    On April 1, 2021, it increased to $40 per tonne.

    On April 1, 2022, it increased to $50 per tonne.

    Current fuel charge rates

    As of April 1, 2022, the federal fuel charge rates are:

    • gasoline 11.05 cents per litre;
    • light fuel oil (diesel or heating) 13.41 cents per litre; and
    • propane 7.74 cents per litre.

    The federal levy will increase to $65 per tonne on April 1, 2023.

    Visit Finance Canada’s website for more information on Yukon’s fuel charge rates for 2019 to 2022. You'll find this information under Table 2.

    Exemptions

    Federally exempt industries include:

    • commercial fishing; and
    • agriculture.

    Negotiations with Canada since 2016 also resulted in targeted relief for:

    • aviation fuel in the territories;
    • diesel for electricity generation in remote communities; and
    • partial relief for greenhouse operators.

    Register for a fuel-charge program or exemption certificate

    Carbon pollution pricing is a federal initiative. Visit Carbon pollution pricing – what you need to know for information on:

    • registering for the federal fuel-charge program; and
    • exemption certificates.

Contact 

Rebates for individuals

Direct your questions to the CRA.

  • Phone 1-800-387-1193.
  • If you're within the Yukon's 867 area code, you can phone the CRA Northern Service Centre 1-866-426-1527.

Go to the CRA

Rebates for businesses

Direct your questions to the CRA.

T1 tax return applications:

  • Phone 1-800-959-8281.
  • If you're within the Yukon's 867 area code, you can phone the CRA Northern Service Centre 1-866-426-1527.

T2 tax return applications:

  • Phone 1-800-959-5525.
  • If you're within the Yukon's 867 area code, you can phone the CRA Northern Service Centre for businesses 1-866-841-1876.

Go to the CRA

Rebates for Yukon placer- and quartz-mining operations

Direct your questions to the Government of Yukon:

  • Email: yk.taxreturns@yukon.ca
  • Phone 867-667-5345 or toll free in the Yukon 1-800-661-0408 and ask for Tax Administration.

Other questions

If your question does not relate to rebates for individuals, businesses or mining operations, contact the Government of Yukon.

Email: carbonrebate@yukon.ca

Phone: 867-667-5811 or toll free in the Yukon 1-800-661-0408 and ask for Fiscal Policy.