The Canada Carbon Rebate for Small Businesses (CCRSB) was an automatic refundable tax credit that returned part of the federal fuel charge money to eligible small and medium-sized businesses. This rebate applied in provinces where the federal pollution pricing system was active. The program ran through the Canada Revenue Agency (CRA) so corporations did not need to apply for it. Payment amounts were calculated and sent out automatically. The federal consumer fuel charge ended on April 1 2025. New legislation was introduced to remove the fuel charge from Canadian law completely. This means the 2024–25 fuel charge year will be the last time CCRSB payments are issued.
Total Funds Available for the Final CCRSB Payment
The federal government had earlier determined that $623.1 million would be the final sum available for distribution. This money is designated for provinces that implemented the fuel charge.
Singapore Seniors to Receive Up to $2,000 CPF Top Ups Annually — How the MRSS 2025 Scheme Works
Provincial Allocation of the $623.1 Million Envelope
| Province | Alberta | Saskatchewan | Manitoba | Ontario | New Brunswick | Nova Scotia | Prince Edward Island | Newfoundland and Labrador |
|---|---|---|---|---|---|---|---|---|
| Amounts (millions) | 159.5 | 42.0 | 34.3 | 338.6 | 13.4 | 18.3 | 2.9 | 14.1 |
Per-Employee CCRSB Rates for 2024–25
The Minister of Finance and National Revenue used powers from the Income Tax Act to establish the final payment rates per employee for every province.
| Province | Alberta | Saskatchewan | Manitoba | Ontario | New Brunswick | Nova Scotia | Prince Edward Island | Newfoundland and Labrador |
|---|---|---|---|---|---|---|---|---|
| Per-Employee Rate ($) | 120 | 153 | 110 | 98 | 69 | 78 | 56 | 127 |
Eligibility Requirements for the Final CCRSB Payment
Eligibility Requirements for the 2024-25 Payment Year To receive payments during the 2024-25 period businesses need to satisfy specific requirements.
Filed Tax Return Deadline
Business Tax Return Deadline for 2024 Businesses need to submit their 2024 tax return before July 15, 2025. This deadline applies to all business entities that are required to file annual tax returns with the appropriate tax authorities.
Employee Threshold
A corporation can qualify if it reported having 499 employees or less during the calendar year.
Location of Employees
A business needed to have at least one employee working in a province where the federal fuel charge was in effect. The government expects that around 590000 businesses will get a final CCRSB payment.
