Draft legislative proposals and explanatory notes related to the Income Tax Act (Canada Carbon Rebate for Small Businesses)

Published by

The Honourable François-Philippe Champagne, P.C., M.P.,
Minister of Finance and National Revenue

June 2025

Draft legislative proposals related to the Income Tax Act (Canada Carbon Rebate for Small Businesses)

•  PDF Version: Draft legislative proposals related to the Income Tax Act (Canada Carbon Rebate for Small Businesses)  - [77 KB]

Explanatory Notes

Explanatory notes related to the Income Tax Act (Canada Carbon Rebate for Small Businesses)

•  PDF Version: Explanatory notes related to the Income Tax Act (Canada Carbon Rebate for Small Businesses) - [103 KB]