GST/HST Payments and the Canada Carbon Rebate: How to Get Your CCR in Canada

The Canada Carbon Rebate (CCR), formerly known as the Climate Action Incentive payment, was a federal program designed to return fuel charge proceeds to Canadians. Important update: The CCR program for individuals ended in 2026. The final quarterly payment was issued in April 2026, and no new quarterly CCR payments are scheduled for 2026. This article explains what happened, who may still receive retroactive payments, and what replaced the CCR as Canada's main affordability measure.

The Canada Carbon Rebate Has Ended

On March 15, 2026, the Government of Canada eliminated the federal fuel charge and the Canada Carbon Rebate for individuals. The final quarterly CCR payment was issued in April 2026, based on 2024 income tax and benefit returns. There are no new CCR payment cycles in 2026.

The program ended because the consumer carbon pricing system — which the CCR was designed to offset — was repealed by the federal government. The CCR proceeds came directly from the fuel charge collected in eligible provinces; once that charge was eliminated, the rebate program for individuals ceased as well.

Which Provinces Were Eligible for the CCR?

The CCR applied to residents of provinces where the federal fuel charge applied: Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador. Residents of British Columbia, Quebec, Yukon, Northwest Territories, and Nunavut were not eligible, as those regions operated under their own carbon pricing systems.

Can You Still Receive CCR Payments in 2026?

Yes — but only as retroactive payments for unfiled prior years, not as new benefit entitlements. If you were eligible for the CCR but have not yet filed your tax returns for 2021, 2022, 2023, or 2024, you can still receive the CCR amounts owed for those base years once your tax return for each applicable year is assessed by the CRA.

Similarly, if you were eligible for the April 2026 final payment but filed your 2024 return electronically after April 2, 2026, you will receive that final payment once your 2024 return has been assessed.

Filing past returns is the only way to claim missed CCR amounts. The CRA will issue any owed amounts via direct deposit (labeled "Canada Carbon Rebate") or by cheque to the address on file.

Historical CCR Base Amounts (Final Year — April 2026 Payment)

The table below shows the final quarterly CCR base amounts issued in April 2026, based on 2024 tax returns. These are historical reference figures:

Note: Amounts vary by province and family composition. PEI's base amount included the rural supplement. All other eligible provinces could add a 20% rural supplement for residents of small and rural communities.

How the CCR Worked (Historical Reference)

Understanding how the CCR worked is still relevant for anyone claiming retroactive payments for 2021–2024.

For Residents of Canada

Residents did not need to apply separately. The CRA automatically determined eligibility based on the filed income tax and benefit return. Filing annually — even with no income — was the trigger for payment. In households with a spouse or common-law partner, the payment was issued to the individual whose tax return was assessed first.

For Newcomers to Canada

New residents had to apply using specific forms:

• With children: Form RC66, Canada Child Benefits Application, plus Form RC66SCH, Status in Canada and Income Information.
• Without children: Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada.

These forms remain relevant for retroactive claims for years when the CCR was still active (2021–2024).

The Rural Supplement

The CCR included a 20% rural supplement for eligible residents of small and rural communities. To receive it, taxpayers had to tick the designated box on page 2 of their annual income tax and benefit return. The exception was Prince Edward Island, where the rural supplement was automatically included in the basic CCR amount.

If you were eligible for the rural supplement in past years and forgot to claim it, you can still apply by ticking the box on a copy of your income tax and benefit return for the relevant year and mailing it to your tax centre, or by contacting the CRA at 1-800-387-1193.

What Replaced the Canada Carbon Rebate in 2026?

Rather than a point-of-sale tax rebate or a fuel-charge-linked benefit, the federal government's 2026 affordability measure for lower- and modest-income Canadians is the Canada Groceries and Essentials Benefit (CGEB). Key differences from the CCR:

The CGEB replaced the GST/HST credit starting July 2026, with quarterly payments 25% higher than before, locked in until 2031. An additional one-time top-up equal to 50% of the annual GST/HST credit for 2026–26 was issued starting June 5, 2026. See our GST Payment Dates 2026 article for full details on the CGEB schedule and amounts.

Direct Deposit and Payment Status

If you are expecting a retroactive CCR payment for a prior year:

• Register or confirm your direct deposit information through your CRA My Account, your Canadian financial institution, or by mail.
• Payments will appear as "Canada Carbon Rebate" in your bank account (wording may vary by institution).
• If you expect a payment and it does not arrive, wait 10 working days before contacting the CRA at 1-800-387-1193.
• You can check the status of any pending CCR amounts through your CRA My Account.

The Canada Carbon Rebate (CCR) concluded with the April 2026 payment, following the elimination of the federal consumer fuel charge on March 15, 2026. No new quarterly CCR payments are being issued in 2026. However, Canadians who have not yet filed tax returns for 2021–2024 can still receive retroactive CCR amounts owed for those years by filing those returns with the CRA. For 2026 affordability support, the relevant federal program is now the Canada Groceries and Essentials Benefit (CGEB), which provides quarterly payments to low- and modest-income Canadians starting July 2026.

If you have questions about a retroactive CCR payment or need help determining whether you are owed amounts for prior years, consult the official CRA resources or contact them directly for personalized assistance.