Only Canadian-controlled private corporations (CCPCs), including Indigenous CCPCs , are eligible for this rebate.
Your rebate amount is determined for each fuel charge year, to correspond with the federal fuel charge. A fuel charge year runs from April 1 to March 31.
To be eligible for the retroactive payment that covers the 2019-2020 to 2023-2024 fuel charge years, you must have met both of the following criteria for the tax year ending in 2023:
You were a CCPC at all times
You filed your tax return no later than July 15, 2024
To receive a rebate amount for a particular fuel charge year, you must also have met both of the following criteria:
Employed one or more persons in a designated province in the calendar year in which the fuel charge year begins
Had 499 or fewer employees throughout Canada in that calendar year