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.
ID: 20190129082354DEXXXXX.xml
Webpage: KPA390-20190129082354DE.htm
