Section 12 – Social Programs and Benefits
Climate action incentive program – Ontario and New Brunswick
The Climate Action Incentive is a tax-free amount paid to residents of Alberta, Saskatchewan, Manitoba and Ontario to offset the cost of federal carbon pricing. Since July 1, 2023, it has also been paid to residents of New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. Any individual who is 19 years of age or older and resides in an eligible province on the first day of the month in which the payment is made and on the last day of the previous month is entitled to the basic amount, if he or she has filed an income tax return for the year in question, regardless of the income earned. 44
The incentive is paid quarterly. It includes an amount for the spouse and every child who qualifies for the CCB45 and a 10% supplement is available for residents of rural areas and small communities.48
| Maximum annual credit – Ontario | |||||
| Year | Payment period | Individual | Spouse | Child | Supplement for single parent family |
| 2021 | April 2022 to March 2023 | $373 | $186 | $93 | $186 |
| 2022 | April 2023 to March 2024 | $488 | $244 | $122 | $244 |
| Maximum annual credit – New Brunswick | |||||
| Year | Payment period47 | Individual | Spouse | Child | Supplement for single parent family |
| 2021 | April 2022 to March 2023 | $92 | $46 | $23 | $46 |
44 Individuals under the age of 19 are eligible if they have a spouse or are a parent who lives with their child. Individuals held in prison are not eligible. 45 If the parents have shared custody, each parent is entitled to 50% of the amount relating to that child. 46 There is a 10% supplement for residents of small and rural communities. 47The October 2023 payment is a double payment covering the periods from July to September 2023 and October to December 2023.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
