Status: Bill 1 received Royal Assent on June 4, 2019
Ministry responsible: Treasury Board and Finance

Overview

Bill 1: the Carbon Tax Repeal Act has passed to eliminate the carbon tax and help remove the burden on families and job creators.

Bill 1 repeals the Climate Leadership Act, ending the provincial carbon tax and saving small businesses and Alberta families money.

Key changes

Bill 1 will:

  • repeal the Climate Leadership Act on May 30, 2019 at 12:01 am and end the Alberta Climate Leadership Adjustment Rebate
  • give gas stations and other fuel re-sellers that hold fuel at the time of repeal 30 days to apply for a refund of the carbon tax paid when they purchased that fuel
  • shorten the time period to apply for outstanding refunds or rebates from 4 years to 2 years
    • fuel users have until the end of 2019 to apply for rebates in respect of fuel used for an exempt purpose in 2017
    • re-sellers that sold tax-exempt fuel in 2019 have until the end of 2021 to apply for a refund on the tax they paid when they purchased the fuel
  • remove the spending restrictions on existing carbon tax revenue and make sure the carbon tax is not charged on sales after it’s repealed

The Carbon Competitiveness Incentive Regulation (CCIR) will continue to apply to large emitters.

Rebates

The carbon tax was repealed on May 30, 2019. This means that government no longer collects carbon tax from Albertans.

Because there is no carbon tax, government will no longer issue rebates to Alberta households.

Rebates were previously sent to Albertans at the beginning of each quarter to cover the future months.

The last household rebate was issued for the period of April 1 to June 30.

Next steps

Bill 1 took effect on June 4, 2019.

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