The Government of Canada has ended the federal consumer pricing program, effective April 1, 2025. This decision has ended the flow of consumer carbon pricing revenues to the Yukon. Therefore, the Yukon’s carbon rebate program is being phased out. Visit Climate change in the Yukon to learn how you can reduce your emissions.
From 2019 to 2025, the following groups have been eligible for the Yukon government Carbon Price Rebate:
- Yukon individuals;
- Yukon businesses;
- mining businesses;
- First Nations governments; and
- municipal governments.
These groups will receive their final payments through the Yukon’s carbon rebate program in 2025.
Rebates were calculated using forecasts to estimate fuel use in the territory, with the goal of each group getting more on average in rebates than they paid in carbon levies.
Individuals received their final carbon rebate payments on April 4, 2025.
Eligibility
You were eligible for a rebate if you:
- filed a Yukon income tax return for the year prior to the current carbon rebate year; and
- were 19 years or older.
Carbon rebate year
July 1 to June 30
2024–25 carbon rebate year
2024–25 is the last carbon rebate year for individuals.
Individuals received:
- $310 total if they lived in Whitehorse; or
- $372 total if they lived outside of Whitehorse. The remote supplement increased the rebate payment by 20 per cent.
Payments followed 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 |
How you received your rebate
The Canada Revenue Agency (CRA) administered the rebate for Yukon individuals.
The CRA provided payments via cheque or direct deposit. Information provided on tax returns was used to determine the payment method.
If you were eligible for the GST/HST credit, your carbon rebate payment will be combined with your GST/HST credit payment.
Household rebates
1 payment was made per family.
Individuals with dependent children
Payments included a full rebate for each dependent child.
Married and common-law partners
The 1st person to have their tax return processed received both rebates.
Rebates in previous years
| Year | Rebate for Whitehorse residents | Rebate for residents of other Yukon communities |
|---|---|---|
| 2023–24 | $372 | $409.20 |
| 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.
Yukon businesses will receive their final carbon rebate payments with their latest tax returns for tax years ending March 31, 2025, or earlier.
See other supports available for businesses.
Eligibility
Your company is eligible for the general business rebate if its tax year ends March 31, 2025, or earlier, and if it 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. Rebates are not available for year ends after March 31, 2025.
Super Green Credit for businesses
The Super Green Credit program ended on March 31, 2025, as this program was funded through carbon pricing revenues.
You can still claim your final Super Green Credit on your tax return if your year ends March 31, 2025, or earlier.
The Super Green Credit supported businesses to transition to a cleaner economy. Eligible assets 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.
Yukon mining businesses can receive their final carbon rebate payments with their latest tax returns for tax years ending March 31, 2025, or earlier.
See other supports available for businesses.
Eligibility
Your mining business is eligible for the mining business rebate if your tax year ends March 31, 2025, or earlier, and 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 $72.94 for placer-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 | |
Super Green Credit for mining businesses
The Super Green Credit program ended on March 31, 2025, as this program was funded through carbon pricing revenues.
You can still claim the Super Green Credit on your latest tax return for tax years ending March 31, 2025 or earlier.
The Super Green Credit supported businesses to transition to a cleaner economy and encouraged 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 received their final carbon rebate payments on March 31, 2025.
The rebate covered the period from April 1 of the previous year to March 31 of the current year.
Rebates for municipal governments
Municipal governments received their final carbon rebate payments on April 1, 2025.
The rebate covered the previous fiscal year.
Before the end of the consumer carbon price in Canada, the federal price on pollution was $80 per tonne of carbon dioxide equivalent (C02e) emissions.
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
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.