Canada Carbon Rebate (CCR) 2026: Where Is the Tax Return Line?

If you are looking for Line 45110 on your 2026 tax return to claim your carbon tax money, you can stop searching. One of the biggest points of confusion for Canadians this year is the "Missing" tax credit. In previous years, the Climate Action Incentive (CAI) was a refundable credit you claimed once a year when filing your taxes.

In 2026, the system has fully transitioned. The credit has been renamed the Canada Carbon Rebate (CCR) and it is no longer a line item on your tax return. Instead of a once-a-year lump sum, the government now sends four tax-free payments directly to your bank account throughout the year.

As the final piece of our Hidden Tax Credits Canada 2026 Master List, this guide explains why the tax line vanished, provides the 2026 payment schedule, and reveals the only box you must check on your return to get the extra 20% Rural Supplement.

1. Why Line 45110 Is Missing (The 2026 Update)

The CRA has moved the carbon rebate from the tax return to the Benefit System.

• The Old Way: You filled out Schedule 14 and claimed a credit on Line 45110.
• The New Way (2026): You do nothing on your tax return to receive the basic amount. The CRA automatically calculates your eligibility based on your address and family status when you file.
• The Condition: You must still file a tax return to receive the payments, even if you have $0 income. If you don't file, the payments stop.

2. 2026 Canada Carbon Rebate Payment Schedule

The CCR is paid on the 15th of the month every quarter. In 2026, the January payment was expected by January 16 (due to the 15th being a Thursday).

Carbon Rebate Hacks

This deep dive identifies the specific Administrative Wins that ensure you don't miss a single deposit in 2026.

1. The Schedule 14 Rural Supplement Hack

A high-traffic query for 2026 is "how to get the carbon tax rural supplement."

• The Street Angle: While the basic rebate is automatic, the 20% Rural Supplement is NOT.
• The Hack: You must still tick a specific box on page 2 of your tax return (or the equivalent "Climate Action Incentive" section in your software).
• The Strategy: As of the 2024-25 benefit year, the supplement increased from 10% to 20%. If you live outside a Census Metropolitan Area (CMA)—for example, outside of Toronto, Ottawa, or London—failing to check this box costs a family of four in Ontario about $220 extra per year.
• What is the rural supplement for carbon tax Ontario — Use the Statistics Canada CMA map to verify your address before you file.

2. CCR for Newcomers: The RC151 Form

Newcomers following our Newcomer Housing Rules often ask: I just arrived in 2026; how do I get the carbon money?

• The Street Angle: Newcomers cannot wait until next year's tax season to get paid.
• The Hack: You must file Form RC151 (GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada).
• The Move: Mail this form as soon as you get your SIN. This "triggers" the CRA to start your quarterly payments immediately, rather than making you wait 12 months for your first tax return to be assessed.

3. The "Shared Custody" 50% Rule

A common search is "CCR shared custody rules 2026."

• The Reality: If you share custody of a child, you don't "split" the payment in the traditional sense.
• The Strategy: Both parents receive 50% of the amount they would have received if the child lived with them full-time.
• The Hack: Ensure the child is registered for the Canada Child Benefit (CCB). The CCR system uses the CCB registry to determine who gets the child-portion of the carbon rebate.

4. BC, Quebec, and the "Excluded" Provinces

why didn't I get my carbon rebate in BC?

• The Reality: The federal CCR only applies in provinces that use the federal "Backstop" (AB, SK, MB, ON, NB, NS, PEI, NL).
• The Strategy: Residents of BC, Quebec, and the Northwest Territories do not receive the federal CCR because those provinces have their own carbon pricing and rebate systems (like the BC Climate Action Tax Credit).

5. The Debt Offset Trap

Many users search for "carbon rebate applied to tax debt."

• The Reality: Unlike the CCB, the Canada Carbon Rebate can be seized by the CRA to pay off your existing tax debts or government overpayments.
• The Move: If you were expecting a $456 deposit but only see a "Notice of Collection" in your CRA My Account, the government has likely redirected your rebate to cover a balance from a previous year.

4. 2026 CCR Quarterly Payment Amounts (Base Rates)

Note: These amounts do not include the 20% Rural Supplement. For Prince Edward Island, the rural supplement is already baked into the base rate for all residents.

Canada Carbon Rebate 2026

Where is the Climate Action Incentive on my 2026 tax return? The Climate Action Incentive (now the Canada Carbon Rebate) is no longer claimed on a specific line of your tax return (formerly Line 45110). Instead, it is paid automatically in quarterly tax-free installments on the 15th of January, April, July, and October. To receive it, you must simply file your annual tax return. However, if you live in a rural area, you must still check the Rural Supplement box on your return to receive an additional 20% top-up.

Frequently Asked Questions (FAQ)

Q: I turned 19 in February 2026. When do I get my first payment?

A: You will be eligible for the first quarterly payment issued after your 19th birthday. In this case, your first payment would be April 15, 2026.

Q: Does the rebate count as income?

A: No. The Canada Carbon Rebate is a tax-free benefit. You do not have to report it as income on your 2026 tax return, and it does not affect your eligibility for other income-tested benefits like the GIS.

Q: What happened to the $628 Grocery Rebate?

A: There is no $628 Grocery Rebate for 2026. This is a common online scam. Any new inflation relief from the government will be delivered through the GST/HST credit or the CCR schedule, never through a separate "Application" link.

About the Author

Jeff Calixte (MC Yow-Z) is a Canadian labour market researcher and digital entrepreneur specializing in government benefit data and cost-of-living support. As the founder of CanadaPaymentDates.ca and BetterPayJobs.ca, Jeff helps newcomers, students, and workers navigate the Canadian social safety net—from tracking CRA payment schedules to finding entry-level work.

Sources

1. Canada.ca: Canada Carbon Rebate (CCR) - Overview and Eligibility
2. CRA: CCR Payment Amounts for the 2025-2026 Benefit Year
3. Statistics Canada: Census Metropolitan Area (CMA) Search Tool

Note

Official 2026 payment dates and benefit amounts are determined by the Canada Revenue Agency (CRA) and provincial governments. While we strive to keep this information current, government policies and schedules are subject to change without notice. All data in this guide is verified against official CRA circulars at the time of publication and should be treated as an estimate. We recommend confirming the status of your personal file directly via CRA My Account or by calling the CRA benefit line at 1-800-387-1193.