Climate Action Incentive Payment (CAI)
For Income Tax 2019, you may be eligible to this incentive if:
- you were a resident of Ontario, Alberta, Saskatchewan or Manitoba,
- 18 years of age or older
- if younger than 18 on December 31, 2019, you had a spouse or common law partner or were a parent living with their child
Who cannot claim the incentive?
- a non-resident of Canada
- any individual that had been in prison or similar institution for at least 90 days during 2019
- officers of the government working abroad, their family and their employees,
- a person that “children’s special allowance” was paid during that period.
Incentive for another Person
- You can claim this incentive for your spouse or common law-partner if you were married or in common law relationship on December 31, 2019
- You cannot claim the CAI payment if your spouse or common law-partner does not fulfill the eligibility requisites.
Qualified Dependant is a person depended on you that:
- was under 18 years old and lived with you in the same dwelling
- was not married or in a common-law relationship,
- was not a parent that lived with their child
Single Parent’s qualified dependent
- not married or in a common-law relationship
- having a children who meets all conditions of qualified dependent
In Ontario, how much may you increase your income tax refund or lower your amount payable?
- Married or in a common-law relationship – $ 336.00
- Married or in a common-law relationship, having a qualified dependant – $392.00
- Single parent dependant amount – $ 112.00
For Ontario residents, in order to claim the incentive you must complete Schedule 14 (5006-S14) of your income tax return.
Do not forget to remind your tax preparer to claim it.