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.
The following groups are eligible for the Yukon government Carbon Price Rebate:
- Yukon individuals;
- Yukon businesses;
- mining businesses;
- 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.
Each year, we review fuel consumption trends and estimate the carbon levies that will be paid by each group eligible for the rebate. Our goal is to ensure that each group eligible for the rebate gets more on average in rebates than they pay in carbon levies.
Groups such as visitors, the Government of Yukon and the Government of Canada do not get carbon rebates. In 2024–25, these groups are estimated to consume approximately 20 per cent of fuel used in the Yukon.
The table below shows the estimated percentage of carbon levies for 2024–25 for all groups and the percentage of the total carbon rebate that group will receive. Totals may vary due to rounding.
Estimated levies 2024–25 |
Rebate | |
---|---|---|
General businesses | 35.0% | 36.0% |
Mining businesses | 10.7% | 12.0% |
Yukon individuals | 25.2% | 45.0% |
Municipal governments | 3.4% | 3.5% |
First Nations governments | 2.1% | 3.5% |
Visitors (tourists) | 9.8% | 0% |
Government of Yukon | 12.6% | 0% |
Government of Canada | 0.8% | 0% |
Other | 0.5% | 0% |
The estimated levies are current as of October 2023 and subject to change. The estimates of carbon dioxide equivalent emissions were calculated using 2022 data. Calculations do not include aviation, electricity and home heating oil, which are all currently exempt from federal carbon pricing.
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?
2024–25 carbon rebate year
You will get:
- $310 total if you live in Whitehorse; or
- $372 total if you live outside of Whitehorse. The remote supplement increases your rebate payment by 20 per cent.
Payments follow the schedule below.
Date | Rebate | Remote supplement |
---|---|---|
July 2024 |
$77.50 |
$15.50 |
October 2024 |
$77.50 |
$15.50 |
January 2025 |
$77.50 |
$15.50 |
April 2025 |
$77.50 |
$15.50 |
2023–24 carbon rebate year
You will get:
- $372 total if you live in Whitehorse; or
- $409.20 total if you live outside of Whitehorse. The remote supplement increases your rebate payment by 10 per cent.
Payments follow the schedule below.
Date | Rebate | Remote supplement |
---|---|---|
July 2023 |
$93 |
$9.30 |
October 2023 |
$93 |
$9.30 |
January 2024 |
$93 |
$9.30 |
April 2024 |
$93 |
$9.30 |
How you'll get your rebate
The Canada Revenue Agency (CRA) administers the rebate for Yukon individuals.
The 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 full 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 uses information from your return to determine your eligibility.
Rebates in previous years
Year | Rebate for Whitehorse residents |
Rebate for residents of other Yukon communities |
---|---|---|
2022–23 | $320 | $352 |
2021–22 | $176 | $193.60 |
2020–21 | $192 | $211.20 |
2019–20 interim rebate |
$86 | $86 |
The rebate for years prior to 2024–25 included proceeds related to home heating oil. Home heating oil became exempt from carbon pricing on November 9, 2023.
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.
Trusts
Trusts may be able to claim the rebate on their T3 income tax returns. See the T3 Trust Guide (Canada.ca).
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: classes 43.1, 43.2, 54, 55, and 56
See an explanation of all the capital cost allowance classes.
How much will you get?
Categories (per $1,000 in assets) | |||
---|---|---|---|
Buildings | Eligible equipment | Assets eligible for a Super Green Credit | |
2024–25 | $11.10 | $55.50 | $111 |
2023–24 | $10.95 | $54.73 | $109.45 |
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 |
The rebate for years prior to 2024–25 included proceeds related to home heating oil. Home heating oil became exempt from carbon pricing on November 9, 2023.
Super Green Credit for businesses
The Super Green Credit supports your business as we transition to a cleaner economy. To further encourage future investments in clean technology and equipment, eligible assets have now been expanded to include (but are not limited to):
- zero-emission vehicles
- electric vehicle charging stations
- air-source heat pumps
- pumped hydroelectric storage equipment
Eligible assets are listed under CCA classes 43.1, 43.2, 54, 55 and 56. For details see classes of depreciable property on the Government of Canada website or seek professional advice.
The full list of eligible assets is available in Schedule II of the federal Income Tax Regulations.
You may also be eligible for a Good Energy rebate for your energy efficient choices.
Starting January 1, 2023 there is a new rebate for mining businesses. This replaces the previous rebates for placer-mining and quartz-mining operations.
Eligibility
Your mining business is eligible for the mining business rebate if it:
- is a Yukon business;
- files a tax return in the Yukon;
- conducts substantially all of its mining activities under a valid class 4 placer mining land use approval or a valid quartz mining licence issued under section 135 of the Quartz Mining Act.
How to get the mining business rebate
The Canada Revenue Agency (CRA) administers the mining business rebate and it is assessed through your tax return. The mining business rebate is issued as a refundable credit.
Corporations
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.
How is the credit determined?
Mining businesses receive a credit based on the value of eligible Yukon mining 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 mining assets
Eligible Yukon mining assets are divided into 2 categories based on the capital cost allowance (CCA) class as follows:
- Buildings and equipment: classes 1, 3, 10, 10.1, 13, 16, 22, 28, 29, 38, 39, 40, 41, 41.2, 43 and 53.
- Assets eligible for a Super Green Credit: classes 43.1, 43.2, 54, 55, and 56.
See an explanation of all the capital cost allowance classes.
How much will you get?
Categories (per $1,000 in assets) | |||
---|---|---|---|
Buildings and equipment | Assets eligible for a Super Green Credit | ||
April 1, 2024 to March 31, 2025 |
$36.47 for quartz-mining operations |
$111.00 for quartz-mining operations $222.00 for placer-mining operations |
|
April 1, 2023 to March 31, 2024 | $21.08 for quartz-mining operations $84.32 for placer-mining operations |
$109.45 for quartz-mining operations $437.80 for placer-mining operations |
|
Transitional amount: January 1 to March 31, 2023 | $5.27 for quartz-mining operations $21.08 for placer-mining operations |
$198.10 for quartz-mining operations $792.40 for placer-mining operations |
The January 1 to March 31, 2023 values are special transitional amounts available for businesses whose taxation year-end occurs between January 1, 2023 and March 31, 2023. This ensures that all eligible mining businesses can claim the mining business rebate in 2023 no matter when their year-end occurs.
The April 1, 2023 to March 31, 2024 amounts apply for businesses with year-ends between April 1, 2023 to March 31, 2024.
Super Green Credit for mining businesses
The Super Green Credit supports your mining 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:
- zero-emission vehicles (classes 54, 55 and 56); and
- electric vehicle charging stations (classes 43.1 and 43.2).
Find more tax savings and the energy technical guide for CCA 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.
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.
You cannot claim both the general business rebate and the mining business rebate for the same assets.
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.
The current federal price on pollution is $80 per tonne of carbon dioxide equivalent (C02e) emissions.
The federal price on pollution will rise by $15 per tonne on April 1 each year until it reaches $170 in 2030.
Fuel charge rates
As of April 1, 2024, the federal fuel charge rates are:
- gasoline 17.61 cents per litre;
- light fuel oil (diesel) 21.39 cents per litre; and
- propane 12.38 cents per litre.
See the Yukon’s fuel charge rates for 2023 to 2030. Look under Table 2.
Heating oil is exempt from the federal fuel charge from November 9, 2023 to April 1, 2027.
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 for information on:
- registering for the federal fuel-charge program; and
- exemption certificates.
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.
Rebates for businesses, including mining businesses after January 1, 2023
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.
Other questions
If your question does not relate to rebates for individuals, businesses or mining operations, contact the Government of Yukon.
Email: [email protected]
Phone: 867-667-5811 or toll free in the Yukon 1-800-661-0408 and ask for Fiscal Policy.