Canada Climate Action Incentive Guide (CAIP)

the Climate Action Incentive Payment (CAIP) in Canada — the rebate that returns the federal carbon tax proceeds to the households in the "backstop provinces" (the provinces where the federal carbon pricing system applies). The CAIP is a tax-free quarterly payment from the CRA. For the 2025-26 benefit year (April 2025 to March 2026), the annual CAIP amounts are: Alberta: $1,092 (single), $1,632 (couple); Saskatchewan: $650 (single), $974 (couple); Manitoba: $528 (single), $792 (couple); Ontario: $560 (single), $840 (couple); New Brunswick: $336 (single), $504 (couple); Nova Scotia: $372 (single), $558 (couple); Prince Edward Island: $336 (single), $504 (couple); Newfoundland and Labrador: $564 (single), $846 (couple). The rural supplement (the "rural CAIP") is an additional 10% for the residents of the rural communities (the "small rural communities" — the areas outside the CMA). The CAIP is automatically paid to the eligible residents who file the annual tax return (the CRA uses the tax return data to determine the eligibility and the payment amounts). The CAIP application (the Form RC66) is required for the new residents who have not filed the Canadian tax return. The Canada Carbon Rebate (CCR) is the new name for the CAIP (effective from the 2024-25 benefit year).

CAIP Eligibility

Residence: The taxpayer must be the resident of the "backstop province" on the first day of the payment month (the "residence requirement"). The taxpayer must also have the legal status in Canada (the citizenship, the permanent residency, or the valid work/study permit).
Backstop provinces: Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador. The provinces with the "equivalent carbon pricing" (British Columbia, Quebec, Northwest Territories, Nunavut, Yukon) do NOT receive the CAIP (the residents receive the provincial/territorial carbon rebates instead).
Spouses: The CAIP is paid to the individual who files the tax return. The couple (the spouse and the common-law partner) receives the combined CAIP (the "couple amount" — the sum of the individual and the spousal amounts). The CRA pays the CAIP to the person who files the return first (the "primary recipient").
New residents: The new residents (the immigrants, the returning residents) must file the Form RC66 (the "Canada Child Benefits Application") to apply for the CAIP. The CAIP is prorated for the months the taxpayer is a resident of the backstop province.

CAIP Amounts (2025-26)

Alberta: $1,092 (single), $1,632 (couple), $273 (each child under 19). The rural supplement: $109 (single), $163 (couple).
Saskatchewan: $650 (single), $974 (couple), $162 (each child). The rural supplement: $65 (single), $97 (couple).
Manitoba: $528 (single), $792 (couple), $132 (each child). The rural supplement: $53 (single), $79 (couple).
Ontario: $560 (single), $840 (couple), $140 (each child). The rural supplement: $56 (single), $84 (couple).
New Brunswick: $336 (single), $504 (couple), $84 (each child). The rural supplement: $34 (single), $50 (couple).
Nova Scotia: $372 (single), $558 (couple), $93 (each child). The rural supplement: $37 (single), $56 (couple).
Prince Edward Island: $336 (single), $504 (couple), $84 (each child). The rural supplement: $34 (single), $50 (couple).
Newfoundland and Labrador: $564 (single), $846 (couple), $141 (each child). The rural supplement: $56 (single), $85 (couple).

Payment Schedule

Quarterly payments: The CAIP is paid quarterly on the 15th of April, July, October, and January (or the previous business day if the 15th falls on the weekend). The payments are made by the direct deposit (the CRA recommends the enrollment in the CRA My Account).
First payment: The first CAIP payment for the new beneficiaries includes the retroactive amounts from the start of the benefit year (the "lump-sum" for the months before the application).
Tax return requirement: The taxpayer must file the annual tax return to receive the CAIP. The CRA uses the tax return data (the province of residence, the marital status, the children) to calculate the CAIP for the following benefit year.

For the carbon tax rules for the businesses and the industrial emitters, see our Carbon Tax Guide →. For the GST/HST credit and the quarterly payments, see our GST/HST Credit Guide →.