The Government of Yukon administers this rebate only to producing 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.
Yukon quartz-mining operations will continue to be eligible for the pre-2023 mining rebate for fuel purchased in 2022.
The application deadline is September 30, 2023.
After January 1, 2023 there is a new rebate for mining businesses.
Read the Yukon Government Carbon Price Rebate Act and the Quartz Mining Act.
Mines under the federal Output Based Pricing System (OBPS) are not eligible for a Yukon rebate.
Non-producing operations
Non-producing quartz-mining operations are not eligible to apply for this carbon rebate.
However, they may apply for the general business carbon rebate. Companies involved in exploration projects are also eligible for the general business rebate.
Rebate payments
Direct deposit
Rebates can be issued by Electronic Funds Transfer (ETF):
- Sign up for direct deposit payments from the Government of Yukon.
Rebates qualify as income
If you claim the federal carbon levy as a business expense, you need to report the rebate amount as income on your tax return.
Application period
Your application for the previous calendar year will be accepted from January 1 to September 30.
Deadline
Your application and all supporting documents must be received by the Department of Finance on or before September 30.
Applications will not be returned
Make sure you keep originals or copies of sensitive information.
Late applications
Your application will be denied if it is received after September 30. This includes all supporting documents.
If you do not meet the September 30 deadline to apply for the mining carbon rebate, you can apply for the general business carbon rebate on your tax return. The Canada Revenue Agency administers this rebate for the Government of Yukon.
Carbon rebate bulletins
We provide tax bulletins as an aid to understanding the Yukon Government Carbon Price Rebate Act. The legislation will prevail if there is any conflict in the wording of the documents.
Eligibility
We will only process applications from eligible producing quartz-mining operations.
To be eligible, your mining operation must:
- hold a valid quartz mining licence (QML) issued under section 135 of the Quartz Mining Act; and
- be a registered business in the Yukon in good standing.
You must also:
- include evidence of all receipts for fuel purchases where the federal carbon levy applied.
You will only receive a rebate on fuel that was:
- purchased in the previous calendar year;
- purchased from a fuel vendor in the Yukon; and
- used exclusively for operations on producing quartz mines.
Yukon corporate registry
Applicants must be a registered business in the Yukon.
If your business is not in good standing with Corporate Affairs, you may not be able to receive payment.
Federal business number
If your business has a federal business number, you must provide this on your application.
Fuel tax exemption permits
Your business does not need a Yukon fuel tax exemption permit for you to apply for the carbon rebate.
Licences
- You must have a valid quartz mining licence (QML) issued under section 135 of the Quartz Mining Act in your company's name.
Only one applicant will receive a rebate under each quartz mining licence.
When to submit a Declaration of Operation Agreement
If your company name is not on the quartz mining licence, you must include a Declaration of operation agreement in your application.
Receipts
You must submit evidence of all receipts for fuel purchases where the federal carbon levy applied.
We'll accept originals or copies of eligible receipts. We will not return receipts.
All receipts must clearly show:
- date of purchase;
- location of purchase;
- volume of fuel purchased;
- type of fuel purchased;
- purchaser of the fuel; and
- total cost of the fuel.
Eligible receipts include:
- point of sale (POS) receipts;
- card lock statements; and
- paid invoices to fuel distributors.
Card lock receipts
If you purchased fuel through a card lock, it must be documented in a card lock statement.
Receipts in another name
If a fuel invoice or receipt is not in the applicant's name, we will require supporting documentation. This must show the business connection between the purchaser and the applicant.
Valid documentation includes:
- a signed lease agreement; or
- a signed operating agreement.
Meter tickets will not be accepted
Meter tickets are not eligible as they do not include invoice numbers.
Detailed listing of receipts (optional)
In addition to your receipts, you can submit a detailed listing in the following formats:
- Excel file (.xlsx or .xls);
- comma-separated values file (.csv); or a
- printed document.
If you create a detailed listing of receipts, use this title:
- "Carbon rebate application (year)"
Before you apply
Gather your supporting documentation, including:
- a valid quartz mining licence (QML) issued under section 135 of the Quartz Mining Act;
- a declaration of operation agreement (if required);
- a mining claim status report; and
- all eligible receipts for purchases where the federal carbon levy applied.
Submit your application
Email: yk.taxreturns@yukon.ca
- Include "Carbon Rebate Application (Quartz/year)" in the subject field of the email.
In person: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
Mail: Government of Yukon
Department of Finance (B-1)
Box 2703
Whitehorse, Yukon
Y1A 2C6
If you have questions, email: yk.taxreturns@yukon.ca.