Grant and contribution program
(S) Distribution of fuel charges (Canada Carbon Rebate for small businesses) under section 165 of the Greenhouse Gas Pollution Pricing Act and section 127.421 of the Income Tax Act
Canada Revenue Agency (Adm. Activities) · Carbon pricing rebates
Headline figures
Fiscal year 2024–25
$2.6B
$85.73per tax filer$62.41per person
Per tax filer uses 29,965,100 tax filers (2023, the latest count published); per person uses a population of 41,162,593 (2024). An allocation of cost, not a tax bill.
Largest recipients
The largest named recipients of payments reported under this program in 2024–25. Location is the recipient's address, which is not always where the money is spent. Recipient payments can differ slightly from the program total above because the Public Accounts report them separately.
| Recipient | Location | Paid | Per tax filer |
|---|---|---|---|
| Province of Ontario | Toronto, Ontario | $1.3B | $44.94 |
| Province of Alberta | Edmonton, Alberta | $717M | $23.92 |
| Province of Saskatchewan | Regina, Saskatchewan | $294M | $9.81 |
| Province of Manitoba | Winnipeg, Manitoba | $142M | $4.73 |
| Province of Nova Scotia | Halifax, Nova Scotia | $28.5M | $0.95 |
| Province of Newfoundland and Labrador | St John's, Newfoundland and Labrador | $20.0M | $0.67 |
| Province of New Brunswick | Fredericton, New Brunswick | $17.0M | $0.57 |
| Province of Prince Edward Island | Charlottetown, Prince Edward Island | $4.3M | $0.14 |
Source and basis
- Detailed information on Transfer Payments, as per the Public Accounts of Canada, retrieved 2026-11-03. Open Government Licence - Canada.
- Recipients: Detailed information on Transfer Payments, as per the Public Accounts of Canada.
- Net expenditures of this transfer payment program in the Public Accounts. It overlaps with program spending, so do not add the two.