Canada Carbon Rebate (CCR) for Small Business Payment Dates

The Canada Revenue Agency announced the Canada Carbon Rebate for Small Businesses in the 2024 Federal Budget. It is a non-taxable rebate launched to help small businesses overcome the financial burden of carbon pricing. Below is the complete idea about Business Tax Rebate 2025 including payment dates, amounts, and eligibility criteria.

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Business Tax Rebate Payment Dates

The CCR for Small Businesses payments dates for 2025 are scheduled as follows:

Payment	Date
First Payment	January 15, 2025 (already issued)
Second Payment	April 15, 2025
Third Payment	July 15, 2025
Fourth Payment	October 15, 2025

Note: If the 15th falls on a weekend or a statutory holiday, payments will be issued on the last business day before the 15th. In case, your payment is delayed, wait for 5 working days before contacting CRA.
The CRA updates about the next payment dates and other upcoming updates at MY CRA Account. Keep an eye on the payment calendar to receive timely payments.

Canada Carbon Rebate For Business Details

Here are the details about the Business carbon tax rebate:

Detail	Information
Name	Canada Carbon Rebate for Small Businesses
Start Date	Announced in Budget 2024, payments began in December 2024
Launched By	Government of Canada, administered by the Canada Revenue Agency (CRA)
Purpose	To return a portion of federal fuel charge proceeds to small and medium-sized businesses
Target Beneficiaries	Canadian-Controlled Private Corporations (CCPCs) with 1–499 employees
Rebate Amount	Varies by province and number of employees

Deputy Prime Minister and Finance Minister Chrystia Freeland confirmed in November 2024 that the rebate would be tax-free. The CRA gives the Canada Carbon Rebate to small businesses, and FTP payments help with taxes, making it simple to handle money.

Small Business Carbon Rebate Payment Amount

The rebate payment amounts vary based on province and the number of employees in your business. Here are the details about payment amounts for 2025 in eligible provinces of Canada.

Province	2025 Payment Rate Per Employee
Alberta	$181
Saskatchewan	$233
Manitoba	$168
Ontario	$146
New Brunswick	$87
Nova Scotia	$119
Prince Edward Island	$82
Newfoundland and Labrador	$179

Note: An employee’s province of employment is based on their T4 slip (box 10). If they have multiple T4 slips, count them only once, in the province where their pay (box 14) was highest.

Also Read Related Article Canada Carbon Rebate (CCR) Payment Dates 2025 For Individuals

The rebate amount is calculated by multiplying the number of employees in your business by the applicable rate for your province. If an employee worked in multiple provinces, include them under the province where their highest remuneration (T4 Box 14) was earned.

Example :

Saskatchewan:
A business with 10 employees would receive: 10 × 233 = 2,330 CAD
Ontario:
A business with 50 employees would receive: 50 × 146 = 7,300 CAD

A visual representation of Financial support distribution in Canada. Ontario (50 employees → 7,300 CAD), Saskatchewan (10 employees → 2,330 CAD)

Payment Methods

The CRA offers two methods for the rebate payment. Here is the details about the payment methods:

1. Direct Deposit

If your business is signed up for direct deposit with the CRA, the rebate will be deposited directly into your bank account. It will appear as “Canada Carbon Rebate” (the exact wording may vary depending on your bank). It is a fast and reliable method to receive payments.

2. Cheque

If your business isn’t registered for direct deposit, the rebate will be mailed to you as a cheque. The cheque deposits are slow and take time to arrive.

Tip: It is better to choose direct deposit over cheques. The reason is that direct deposits are comparatively faster, more secure, and more reliable than mail cheques.

Carbon Business Cridet Eligibility Criteria

Here are the eligibility criteria for the Canada Carbon Tax Rebate for Small Businesses in 2025:

The business must be a Canadian-Controlled Private Corporation (CCPC), including Indigenous CCPCs. Cooperatives and credit unions are not eligible.
Your business must have 1 to 499 employees across Canada. At least one employee must work in a designated province.
Your business belongs to the eligible province. The eligible provinces include Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador. The
File your 2023 corporate tax return by July 15, 2024, to qualify for past rebates (2019–2024).
If you file by December 31, 2024, you still qualify, provided pending legislation is approved.
Fuel Charge Year runs from April 1 to March 31, and eligibility is based on your operations during this period.
Subsidiaries with fewer than 500 employees qualify, even if their parent company has more than 500 employees, provided they meet other requirements.

Note:If your business is in a non-designated province but employs workers in designated provinces, you still qualify. If your business operates in the eligible province you are qualified for this rebate. It is necessary to fulfill all other eligibility circumstances.

Eligible and ineligible provinces for Business carbon tax rebate

Here are the eligibility criteria for the Canada Carbon Tax Rebate for Small Businesses in 2025:

Category	Provinces/Territories
Eligible Provinces	Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Prince Edward Island (PEI), Newfoundland and Labrador
Ineligible Provinces/Territories	British Columbia, Quebec, Yukon, Northwest Territories, Nunavut

How To Apply For Carbon Tax Business Rebate

There is no separate need to apply for this rebate. The Canada Revenue Agency (CRA) automatically calculates and issues the rebate to eligible businesses. To get qualified, ensure that you have fulfilled all the eligibility criteria.

Funnel diagram illustrating the Carbon Tax Rebate Eligibility Process with three steps: Eligibility Confirmation, Automatic Calculation, and Rebate Issuance by the CRA

Carbon Business Rebate Payment Problems

Here are the details about the payment problems along with their reasons:

1. Didn’t Receive a Payment

There are several reasons why you may not have received your rebate:

Your employees work in a non-designated province or territory or during a year without a specified payment rate.
Your business was not a CCPC for the entire 2023 tax year.
You filed your 2023 corporate tax return after July 15, 2024.
Your 2023 tax return was your final return due to business dissolution.
Your payment was applied to existing debts.
Your tax return is still being assessed or under review.
Your business information with CRA is outdated (e.g., address, banking details).

Additionally, CRA conducts thorough reviews to detect fraud or suspicious activity. Some payments may be delayed until these validations are complete.

2. Different Payment amount

Use CRA’s online estimator tool to calculate your rebate and compare it to what you received. Common reasons for discrepancies include:

Incorrect employee numbers were used in the calculation.
Employees worked in a non-designated province or during a year without a specified rate.
Your business had more than 499 employees across Canada in an applicable year.
Outstanding tax returns or debts offset part of your rebate.

Note: Always Verify your eligibility and circumstances through CRA’s tools and guidelines. Update your business information and necessary changes with CRA if needed (e.g., address, banking details).

Helpline Details

Here are the helpline details for the Canada Revenue Agency (CRA) if you need assistance with the Canada Carbon Rebate.

General Business Inquiries

If you have any general questions, contact CRA at this phone number:

1-800-959-5525

The service hours for this phone number are as follows:

Monday to Friday: 8:00 AM to 8:00 PM (local time)
Saturday: 9:00 AM to 5:00 PM (local time)

This is the helpline number of the Canada Revenue Agency. If you are facing any kind of issue related to small business tax credit and other tax-related concerns, contact this phone number.

FAQs

This rebate is financial aid to the small business to offset the costs of the federal fuel charge. This rebate helps the business to overcome the financial burden from carbon fuel prices.

No application is required. The CRA automatically calculates and issues payments based on your tax filings.

Yes, eligible businesses in Canada can receive the Canada Carbon Rebate. This rebate is a refundable tax credit that provides financial relief to help offset the costs of the federal fuel charge.

Payments are issued via direct deposit or cheque. Direct deposit is faster and more secure. However, direct deposit is a better option due to reliability and fast delivery.

No, only Canadian-controlled private corporations (CCPCs) qualify for this rebate.

Conclusion

The Canada Carbon Rebate For Small Businesses is the most important financial support to small business in Canada. This rebate helps the business to overcome carbon-increasing prices like fuel and gas.
Details like CCR for small businesses eligibility, payment dates, and amounts are necessary to know. Above we have provided detailed information about the CCR small businesses program. If you have still any issues, reach out to the CRA through the helpline number for assistance.