Climate Action Incentive (CAI)As of January 1, 2018, the federal government announced that it was introducing the Climate Action Incentive (CAI).
This credit is available to individuals' resident in Saskatchewan, Manitoba, Ontario and New Brunswick on December 31 of the tax year.
Effective January 1, 2019, the Climate Action Incentive is available to residents of Alberta.
This credit will be refundable and entered on line 45110 of the federal return and Schedule 14 will be produced by the program for residents of the provinces listed above.
We suggest you visit the following CRA link:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-449-climate-action-incentive.html
A supplement is available for residents of rural and small communities if your principal place of residence was outside a Census Metropolitan Area (CMA) on December 31, 2019, as determined by Statistics Canada in the last census.To enter whether you live in a metropolitan area or outside of a metropolitan area, you must answer a question on the "CRA questions" section under "Climate Action Incentive". You must select the principal place of residence of the taxpayer on December 31. Choose from the drop-down menu, the option that suits you.
The program will determine the amount based on the information you give.
Only one request can be made for a couple and the credit cannot be shared.
There is a supplement for your "Eligible Spouse or common-law partner" or for an "Eligible Dependant (s)".
An eligible person was your child, who was under 18 years of age on December 31, and resided with you.
Please note that you cannot claim the payment for Climate Action Incentive for a person who passes away before April 1 2020.
To indicate the date of the death of a person, in his file, select the heading, "Interview setup" and in the page to the right check the box of the line "Tax return for a deceased person".
On the page titled "Deceased taxpayer", enter the date of death and on the line "Type of return for the year of death" from the drop-down menu choose "Deceased taxpayer next year (Memo)" in the third line answer "No".
A dependant cannot be a person over 18 years of age.
For more information, please see the new "Schedule 14" that will be added to the tax packages for these provinces.
If you file your returns separately and you want your spouse to receive this refundable credit. Go to the bottom of "Interview" and select the "Controls" section.
On the page titled "OptiMax Controls", under "Schedule 14 - Climate Incentive" go to the line "Who Should Claim the Climate Incentive (line 449)" and from the drop-down menu choose the person who should receive this refundable credit.
For more information, please see the new "Schedule 14" that will be added to the tax packages for these provinces.
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Webpage: KPA390-20190129082354DE.htm