Questions and responses 45th Parliament, 1st session May 26, 2025, to present

With regard to the repeal of the federal consumer fuel charge effective April 1, 2025, and the treatment of fuel inventory purchased prior to the repeal: (a) what measures, if any, has the government developed to address carbon charges embedded in fuel inventory held by retailers or Indigenous communities as of March 31, 2025; (b) which department or agency is responsible for designing and implementing any such measure; (c) what policy options were assessed in relation to refunding or crediting carbon charges embedded in unsold inventory; (d) did the government consider an inventory-based refund or credit mechanism, and, if so, what conclusions were reached; (e) what timeline has been established for providing guidance or implementing a corrective mechanism, including target dates; and (f) what engagement has occurred with industry or Indigenous representatives regarding this matter, and what feedback was received?

With regard to the Canada Carbon Rebate fund and the carbon tax: (a) are reports that there are $141 million in cheques for the Canada Carbon Rebate which have not yet been cashed accurate, and, if not, what is the value of Canada Carbon Rebate cheques which have not yet been cashed; (b) does the government know why the cheques have not been cashed, and, if so, what is the breakdown by reason, including the government's estimates on the value of the cheques associated with each reason (wrong address, wrong name, deceased, etc.); (c) for each year between 2020 and 2025, how much was collected through the carbon tax; (d) for each year between 2020 and 2025, how much was paid out through the Canada Carbon Rebate; and (e) if the revenue collected in (c) is higher than the amount paid out in (d), will the government be returning that carbon tax revenue to Canadians, and, if so, how, or will it be kept as general revenue?

With regard to government advertising since March 14, 2025: how much has been spent on advertising relating to the carbon tax, the price on carbon, or the Canada carbon rebate, in total and broken down by subject of advertisement, by type of advertising (broadcast, internet, etc.) and by platform, if applicable?

With regard to the distribution of fuel charge proceeds to small and medium-sized businesses, through the Canada Carbon Rebate for Small Businesses, as authorized under section 165 of the Greenhouse Gas Pollution Pricing Act and section 127.421 of the Income Tax Act: (a) what is the total amount distributed to small and medium-sized businesses under the Canada Carbon Rebate since the program’s inception, broken down by (i) province or territory, (ii) year, (iii) industry sector (e.g., manufacturing, retail, hospitality), (iv) type of payment or credit provided; (b) for each fiscal year since the inception of the program, what (i) amount was allocated by the government to be returned to small and medium-sized businesses through the Canada Carbon Rebate, (ii) amount was ultimately distributed, (iii) is the explanation for any discrepancies between the amounts allocated and the amounts distributed; and (c) what explains the $108 million difference between the $3.3 billion intended to be returned to businesses based on net fuel charge proceeds for the 2019–20 to 2023–24 years, as reported in the 2024 Public Accounts (Volume I, page 16) and the $3.192 billion attributed to the Canada Revenue Agency for this same purpose, as reported in the Main Estimates?

With regard to the Canada Carbon Rebate for Small Businesses: (a) broken down by year since the rebate's inception, on average, how much funding did businesses receive per employee, broken down into the following ranges (i) 1 to 50, (ii) 51 to 100, (iii) 101 to 150, (iv) 151 to 200, (v) over 200 employees; and (b) what is the total amount of funding remaining to be distributed under this program?